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According to the resource based attitude, the capabilities of information systems improve firms’ performance and competitive advantages through three ways: 1) inside-outside capabilities, 2) outside-inside capabilities and 3) spanning capabilities. Because of the importance of systematic study on the relationship between these capabilities and firms’ performance this paper was aimed at investigating this relationship using fuzzy analytic hierarchy process (FAHP). We utilized the FAHP because of existing several indices, complexity of decisions and uncertainties that are intrinsically involved in the evaluation of these capabilities. The results imply that among the criteria, return on sales and cost of sold goods are two key criteria that facilitate firms’ success. Moreover, inside-outside capabilities regard a good stimulus for improving firms’ performance. Then, firms’ internal capabilities are more important in responding to market than outside-inside capabilities.

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Rapid technological changes, intense competition of enterprises, and globalization have transformed the phenomenon of financial distress and corporate bankruptcy into a major issue in financial and investment literature. Bankruptcy attracted the attention of financial sector activists, including investors, lenders, suppliers, business partners, and governments. Considering the role of intellectual capital in organizations, one can expect that companies with a richer intellectual capital are more intelligent in avoiding bankruptcy. The purpose of this research is to investigate the role of intellectual capital and its components (including human capital, structural capital, and customer capital) on firms’ probability of bankruptcy in Tehran Stock Exchange. For this purpose, the data of 147 firms from Tehran Stock Exchange that are selected by systematic elimination method were studied during time period of 1387 to 1393. In order to measure the intellectual capital, the PULIC model applied and to assess the probability of bankruptcy, conversion of Zscore results (from Altman Model) to the probability used. Also, to test hypotheses, multivariate regression models with hybrid data have been used. The results of the hypothesis test show that intellectual capital and its components have reverse (negative) and significant effects on the firms’ probability of bankruptcy in Tehran Stock Exchange.

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One of the most important difficulties with existing companies ranking models is their emphasis on just one critical index, such as income or sale. In other word, they rank companies in terms of their activity size not their performance, excellence and advantages. The aim of this paper is to remove this difficulty by designing a general comprehensive raking model based on companies performance, excellence and advantages. The proposed model is an extension to Balanced Score Card (BSC) model. It conists of 6 major components named financial, internal process, customer, development and innovation, human resources and finally management. It also includes 422 indices, and applies MADM technique for weighting indices and final ranking. The model is also practically tested to rank 8 major Iranian automobile makers based on 40 existing data in Tehran Stock Exchange. The results of ranking provided at the ending section of the paper.

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Customer satisfaction through improving service quality considers a critical sucsess factor in the super service organizations. Because of importance of quality and its effects on customer satisfaction in service industries, the key question is how the quality of services can be evaluated. The aim of this paper to determine the most important factors affecting bank service quality, to calculate and analyze effective factors in bank service quality from view points of bank customers and employees, to analyze the gap between customers and employees' expectations and bank performance and finally to provide the posibility of valid scientific improving bank future performance. Factors affecting bank service quality were defined according to the literature. We also asked bank and academic experts view points to adjust the factors and confirm their validity. To calculate factors relative importance weights, a questionair was designed and distributed among a sample group of customers and employees selected randomly. Results of the statistical analyzes show a meaningful difference between the importance weights determined by customers and employees. Also, there is a meaningful differnce between customers and employees priority concerning corrective measures for better future performance. In addition to statistical analyzes, we measured and evaluated bank service quality using four well known models (SERVQUAL, weighted SERVQUAL, SERVPERF, and SERVIMPERF models). The results imply that in all models, not only both customers and employees scored bank service quality more than average, but also customers average score on bank service quality was meaningfully higher than employees average score. Generally, results of this research provided a set of valuable data to bank in order to improve its service quality in future based on both its customers and employees view points.

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This study investigates effects of managers' overconfidence on quality of auditing and audit fees for companies listed on the Tehran Stock Exchange. To estimate model and test research hypotheses, 128 companies were selected as a sample from 1389 to 1396. After conducting descriptive statistics’ tests, stationary, correlation, F-Lemmer and Hausman tests were performed to determine the type of estimation model. Finally, the panel data method with fixed effects was determined for regression analysis. Results indicate that there is a positive effects for the managers’ overconfidence on the quality of auditing and audit fees, as well as positive effects of audit quality on the cost of auditing.

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Capital markets play important roles in economic development of countries and financial policy makers are very interested to have more information about the stock markets attractiveness for investors. One of the most important questions about the stock markets is about the relationship between the attraction of stock market investments with out-of-stock market investments. This paper aimed at investigating the relationship between the out of stock investments (bank deposits and governmental industrial development bonds investments) with the attractiveness of investing in Tehran Stock Exchange (market liquidity and capitalization). The results, at 95% confidence level, revealed that there is a significant positive association between these two markets (monetary and capital markets). The results also implied that investment in these two markets not only is not competitive but complementary.Accordingly, it is concluded that out-of-stock market investments do not reduce stock market investment attraction. This finding is very important when investors will build up a portfolio investment in Iranian markets.

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This paper provides an empirically based insight into IT diffusion drivers in developed and developing countries. For this purpose, a new conceptual model with five main factors has been provided and tested using data from 34 developed and 209 developing countries in 2008. The results explore major role of factor "Trade Related Knowledge Spillovers: TRKS) in promoting IT diffusion in both developed and developing countries, and the importance of factor "Financial Resources" in accelerating IT diffusion in developing countries. The results can help IT policy-makers improve greater IT diffusion in a way that developing countries can take advantage of what already being enjoyed by the developed world