Quarterly Publication
Accounting
1. The Relationship between Stock Liquidity (from Corporate Governance and Informational Efficiency Points of View) and Default Risk in Iran's Petrochemical Industry and Oil Products Companies

Abbas Alimoradi; Asgar Khademvatani; Fariba Gholami

Volume 4, Issue 1 , Winter 2020, , Pages 13-34

http://dx.doi.org/10.22050/pbr.2020.104108

Abstract
  The main purpose of this research is to explain why and how the stock liquidity affects the default risk of petrochemical and petroleum products companies listed in Tehran Stock Exchange. The study used experimental data and parametric tests in order to estimate the relationship between stock liquidity ...  Read More

Accounting
2. The Analysis of Sustainable Supply Chain Risks Based on the FMEA Method in the Oil and Gas industry and Factors Affecting Risk Management

Amir Reza Keyghobadi; Amin Ebadi; Mohammad Reza Yeganegi; Mohammad Reza Motadel

Volume 4, Issue 1 , Winter 2020, , Pages 95-116

http://dx.doi.org/10.22050/pbr.2020.115177

Abstract
  Supply Chain Sustainability is a new and highly influential debate that has drawn the attention of researchers in the field of supply chain management. This concept is particularly important in the oil and gas industry because of its nature and the risks and sustainability risks associated with this ...  Read More

Accounting
3. Fluctuations and Changes in Expected Rate of Return Based on Comparability and Environmental Uncertainty in Oil, Gas, and Petrochemical Firms

Mohsen Rashidi

Volume 3, Issue 3 , Summer 2019, , Pages 43-51

http://dx.doi.org/10.22050/pbr.2019.113683

Abstract
  The purpose of this study is to investigate the effect of comparability and environmental uncertainty on the expected rate of return. The current study utilizes panel regression method estimator to investigate the relationship between comparability, environmental uncertainty, and the expected rate of ...  Read More

Accounting
4. Designing Total Interpretive Structural Model of Entrepreneurial Orientation

Omid Sayeedi; Arash Naderiyan; Ali Khozain; Hasan Didehkhani

Volume 3, Issue 3 , Summer 2019, , Pages 61-72

http://dx.doi.org/10.22050/pbr.2019.113685

Abstract
  Entering today’s competitive world, most businesses, especially small and medium-sized businesses (SMSs), have been overwhelmed and frustrated by the monopoly structures of developing economies most of the time because of the recession and the sanctions of powerful countries. The intensity of this ...  Read More

Accounting
5. Machine Learning Application in Stock Price Prediction: Applied to the Active Firms in Oil and Gas Industry in Tehran Stock Exchange

Ali mohammad Ghanbari; Hamid Jamshidi

Volume 3, Issue 2 , Spring 2019, , Pages 29-41

http://dx.doi.org/10.22050/pbr.2019.112803

Abstract
  Stock price prediction is one of the crucial concepts in finance area. Machine learning can provide the opportunity for traders and investors to predict stock prices more accurately. In this paper, Closing Price is dependent variable and First Price, Last Price, Opening Price, Today’s High, Today’s ...  Read More

Accounting
6. Analysis of Gas Sales Receivables in the National Iranian Gas Company with an Emphasis on the Optimization of Receivable's Liquidation Methods

Ali mohammad Ghanbari; Amin Pourfarzad

Volume 2, Issue 4 , Autumn 2018, , Pages 26-40

http://dx.doi.org/10.22050/pbr.2018.96840

Abstract
  Designation of incentive mechanisms to increase the speed of liquidity of receivables is one of the leading options for streamlining domestic resources in the field of oil and gas industry financing. The main objective of this research is to investigate and optimize the liquidity methods of gas sales ...  Read More

Accounting
7. Investigate the Impact of Sanctions on Expenditure of Internal Contractors Compared to Foreign Contractors - South Pars Gas Field Development

Ghasem Bolou; Touraj Jahanara

Volume 2, Issue 4 , Autumn 2018, , Pages 41-50

http://dx.doi.org/10.22050/pbr.2018.96839

Abstract
  Projects are affected by many internal and external factors. Such factors could be initiated domestically or internationally. The South Pars is a mega gas field in Iran which requires billions of dollars for development and gas extraction. Its development has taken a rather long time and gone through ...  Read More

Accounting
8. Designing a Suitable Intellectual Capital Reporting Framework in Iran’s Oil Industry

Iman ِِDadashi; Hamid Reza Gholamnia Roshan; Amir Firooznia

Volume 2, Issue 4 , Autumn 2018, , Pages 61-71

http://dx.doi.org/10.22050/pbr.2018.96838

Abstract
  Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept that can classify and report the technology capabilities and knowledge spillover in a comparative format. The present ...  Read More

Accounting
9. Identification and Prioritization of Dimensions and Components Effective on Human Resources Valuation: A Case Study on National Iranian Oil Company and its Subsidiaries

Elham Hasaniazardaryani; Shahnaz Mashayekh; Rezvan Hejazi

Volume 2, Issue 3 , Summer 2018, , Pages 14-25

http://dx.doi.org/10.22050/pbr.2018.93633

Abstract
  The purpose of the current work, conducted in 2017 and 2018, is to identify andprioritize the qualitative and quantitative factors affecting human resources(HR) valuation at National Iranian Oil Company and its subsidiaries. Using asnowball sampling method, 28 experts were selected from the head of humanresources, ...  Read More

Accounting
10. The Moderating Effect of Firm Value and liquidity on the relationship between Managerial Overconfidence and R and D

Ali Najafi Moghaddam; Manijeh Ramsheh

Volume 2, Issue 3 , Summer 2018, , Pages 40-46

http://dx.doi.org/10.22050/pbr.2018.93426

Abstract
  Overconfident managers, who tend to overestimate their capabilities, underestimate the possibility and impact of side effects in projects. The purpose of this study is to review the effect of managerial overconfidence on research and development expenditures and the moderating effect of firm value and ...  Read More

Accounting
11. Financial Performance Evaluation of the Gas Distribution Companies of National Iranian Gas Company

Sayed Mohammad Javadi; Ali Mohammad Ghanbari; Arsalan Anisi

Volume 2, Issue 2 , Spring 2018, , Pages 2-13

http://dx.doi.org/10.22050/pbr.2018.91317

Abstract
  The purpose of this study is to evaluate the financial performance of provincial gas distribution companies as affiliates for National Iranian Gas Company. To this end, we identified financial performance indicators in accordance with the requirements of NIGC through a review of theoretical foundations ...  Read More

Accounting
12. The Effect of Petrochemical Industry on Relationship between Information Asymmetry about Investment Risk and Financing Choice

Abbas Alimoradi; Najme Rajabdorry

Volume 2, Issue 2 , Spring 2018, , Pages 28-37

http://dx.doi.org/10.22050/pbr.2018.91318

Abstract
  Though it is generally accepted that information asymmetry has an impact on capital structure policy, the nature of the information asymmetry is not well understood. Recent theoretical works and empirical evidences suggest that financing choice depends upon the information asymmetry about investment ...  Read More