saeid aliahmadi

@khuisf.ac.ir

Department of Accounting
Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

saeid aliahmadi


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https://researchid.co/saeidaliahmadi
6

Scopus Publications

202

Scholar Citations

7

Scholar h-index

4

Scholar i10-index

Scopus Publications

  • Does CEO power moderate the link between labor productivity and financial performance: agency theory or stewardship theory
    Saeid Aliahmadi
    Asian Journal of Accounting Research, 2024
    PurposeThis study investigates the moderating effect of CEO power on the relationship between labor productivity and financial performance in the Tehran Stock Exchange (TSE).Design/methodology/approachIn this study, the power of the CEO variable was measured using the power index method and its effect on the relationship between labor productivity and financial performance was tested using a multivariate regression. The study sample consisted of 1,040 observations and 130 firms listed on the TSE over an eight-year period between 2012 and 2019. Panel data and appropriate statistical techniques were applied to estimate models. In this study, Tobin’s Q and return on assets (ROA) are the two variables used to measure financial performance.FindingsThe results of the hypotheses show that the link between labor productivity and financial performance based on Tobin’s Q and ROA strengthens with increasing CEO power. Thus, the stewardship theory is approved on the TSE. In addition, CEO power and labor productivity have a positive impact on firm performance.Research limitations/implicationsTo the best of the author’s knowledge, this is the first study to examine the moderating impact of CEO power on the relationship between labor productivity and firms' financial performance in emerging capital markets. Therefore, the results of this study can be used by investors, board of directors, policymakers and regulations.Practical implicationsTaking into consideration the sanctions on Iran's economy during the study period and to increase the productivity and financial performance of the company, the results of this study can provide a practical guide for the board of directors to consider the characteristics of CEO power and how to choose it in the emerging capital market. Additionally, the study results show that investors should choose companies with strong CEO to invest in the Iranian capital market.Originality/valueThe current study is the first study conducted in an emerging economy to examine the moderating impact of CEO power on the link between labor productivity and financial performance.
  • Investor sentiment and accounting conservatism: evidence from Iran
    Saeid Aliahmadi
    Journal of Financial Reporting and Accounting, 2023
    Purpose The main purpose of this study is to investigate the effect of investor sentiment on accounting conservatism in listed companies in the Tehran Stock Exchange (TSE). Design/methodology/approach In this paper, two models of Ball and Shivakumar (2006) and Basu (1997) have been used for measuring conditional conservatism in accounting. To measure investor sentiment, the author uses the Baker and Wurgler (2006, 2007) index. The research sample consists of 1,820 observations and 182 firms listed on TSE over a ten-year period between 2011 and 2020. This study uses panel data and multivariate regression analysis to test it hypotheses. Findings Consistent with this hypothesis that accounting conservatism will increase with investor sentiment, the results showed that Iranian firms recognize economic losses and bad news in a more timely manner during high sentiment periods than during low sentiment periods. This implies that Iranian managers recognize economic losses and bad news in earnings in a more timely manner during periods of high investor sentiment. Practical implications This finding provides significant evidence for investors and financial reporting standard-setters in Iran because by removing accounting conservatism from the conceptual framework, managers are not able to present conservative financial reports, and this can intensify the negative impact of investors sentiment in the Iranian capital market. Managers of Iranian companies can reduce information asymmetry and increase capital market efficiency by accelerating the disclosure of bad news. Thus, managers can strategically recognize losses and prevent investors from making emotional decisions that reduce their wealth. Originality/value To the best of the authors’ knowledge, this is the first study to empirically examine the impact of investor sentiment on accounting conservatism in a developing market called Iran. This study contributes to the corporate disclosure literature. Also, the result of this study contributes to standard-setters of accounting standards to improve the mandatory disclosure literature on more conservative accounting earnings.
  • Monetary policies and Islamic mutual fund flows: evidence from Islamic republic of Iran
    Journal of Islamic Accounting and Business Research, 2022
  • The Effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns
    Iranian Journal of Accounting Auditing and Finance, 2022
  • An investigation of the relationship between corporate brand value and future stock returns in the listed companies in Tehran Stock Exchange (TSE)
    Afsaneh Ebrahimpour, Saeid Aliahmadi
    Mediterranean Journal of Social Sciences, 2015
    Competition has gained a major increase, and global market has came into spot light. In so happening, the national industries have to add to their competitive advantages. Brand value is one of the strategic tools which will bring commitment, repeated use, adding to the economic value for the shareholders and increases the domain of economical activities in the different geographical locations. From the investment domain, the most important factor for an investor is the stocks returns. Stock returns means all the cases earned because of stock keeping along with the capital gain. This study was aimed at investigating the relationship between companies brand value and stocks’ future returns in the accepted companies of Tehran’s stock exchange during the years of 2005 to 2012. The population under study was consisted of all the accepted companies of Tehran’s stock exchange. 80 companies were selected for the purpose of this study. The sampling method was based on systematic deletion.The data of the study was of a compound type. In order to test the hypothesis of the study, the multiple regressions were used. The results of the study showed that there is a negative and significant relationship between brands’ value and stocks’ future returns.The results showed that among the variables such as company size, book value ratio, and market Value ; the only statistic which was positive and meaningful was the statistics of book value to market Value . This shows the positive effect of this variable on the stocks’ future returns. DOI: 10.5901/mjss.2015.v6n3p20
  • An investigation of the relationship between EQ and decision-making style of investors in stock exchange market (Case study: Esfahan)
    Najmeh Shafiei Varzaneh, Saeid Aliahmadi
    Mediterranean Journal of Social Sciences, 2015
    The present study aimed to determine the relationship between EQ (mostly known by its quotient (EQ)) and decision-making styles of stock exchange market investors. The present study is a descriptive survey. Statistical population of the research included all investors in Esfahan stock exchange market using Cochrane formula of unknown population, the sample size is determined to be 96 individuals. In this study, EQ questionnaire of Henry Wezinger (1998) and the questionnaire of Scott and Bruce (1995) were applied to assess the investors’ EQ and decision-making style, respectively. Data analysis in two levels of descriptive and inferential statistics using univariate t-test and variance analysis (ANOVA) is conducted by applying spss software. The results show that from the perspective of investors, there is a relationship between rational and intuitive decision-making style and emotional intelligence. The results of the research indicated that there is a positive significant relationship between EQ and rational and intuitive decision making. No significant relationship was found between EQ and dependent, impulsive and avoidant decision making. While among the five decision-making styles, rational decision-making style the highest rank and spontaneous decision-making style the lowest rank have had among the styles. DOI: 10.5901/mjss.2015.v6n3p423

RECENT SCHOLAR PUBLICATIONS

  • The Effect of Relative Performance Evaluation on Firm Risk-Taking: The Role of Managers' Competitive Motivations in the Tournament Theory Framework
    A Mohseni, M Aghabeikzadeh, S Aliahmadi
    Journal of Accounting Knowledge , 2026
    2026
  • The Moderating Role of Institutional Shareholders in the Effect of Financial Constraints on the Cash Holdings–Firm Value Relationship
    A Gerami, M Dastgir, S Aliahmadi
    Empirical Research in Accounting , 2026
    2026
  • Investigating the Impact of Corporate Governance mechanisms on Financial Performance in Financial Reports in Iraq
    HNJ Alghaith, M Dastgir, AHH Almagtome, SA Ahmadi
    Business, Marketing, and Finance Open 3 (1), 1-13 , 2026
    2026
  • Investigating the influence of the tone and readability of financial reporting on the components of corporate governance in Tehran Stock Exchange
    AA Rahman, M Dastgir, SA Ahmadi
    International Journal of Nonlinear Analysis and Applications 17 (1), 153-168 , 2026
    2026
    Citations: 1
  • A systematic study on the model for determining and identifying major audit issues: Using a content analysis approach
    A Salim Mohammed, K Ebrahimi Kahrizsangi, D Adil Basheer Dhahir, ...
    International Journal of Nonlinear Analysis and Applications , 2025
    2025
  • The Impact of Organizational Culture and Transformational Leadership on Financial Health and the Efficiency of Accounting Information Systems
    HK Salim, KE Kahrizsangi, AAHH Al-Zameli, SA Ahmadi
    Business, Marketing, and Finance Open 2 (3), 1-12 , 2025
    2025
  • Providing a Framework for Identifying and Recognizing Key Audit Matters and Examining Its Impact on Audit Quality
    MA Salim, KK Ebrahimi, DAB Dhahir, S Aliahmadi
    ACCOUNTING, FINANCE AND COMPUTATIONAL INTELLIGENCE 3 (3), 1-21 , 2025
    2025
  • Does CEO power moderate the link between labor productivity and financial performance: agency theory or stewardship theory
    S Aliahmadi
    Asian Journal of Accounting Research 9 (47-56) , 2024
    2024
    Citations: 26
  • The Effect of Corporate Governance Components and Corporate Strategy on The Tone and Readability of Financial Reporting
    M Dastgir, S Aliahmadi
    Business, Marketing, and Finance Open 1 (6), 114-131 , 2024
    2024
  • The Moderating Role of Stereotype and similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts
    FGSAM Alimaradi
    Journal of Accounting Knowledge , 2024
    2024
  • The effect of ESG on financial performance and firm value: The moderating role of CEO power in the ISE
    AS Saleh Mahdi Abd Ali Ahmed , saeid aliahmadi , Faez Abdulhasan Jasim Jasim
    International Journal of Finance, Accounting and Economics Studies 5 (1), 71-85 , 2024
    2024
  • Investigating the Impact of Financial Fallacies on the Judgment of Financial Analysts
    MRS Farzaneh Ghadimi , Saeid Aliahmadi , Mohammad Alimoradi
    Journal of Advances in Finance and Investment 5 (3), 93-114 , 2024
    2024
  • Investigating the Effect of Growth Mindset of Financial Managers on the Relationship between Perceived Role Conflict and Financial Misreporting Behavior
    SA samaneh Ghadimi 1
    Financial and Behavioral Researches in Accounting 4 (1), 119-136 , 2024
    2024
  • The moderating role of product market non-financial performance in the relationship between ESG activities and financial performance in listed companies in the Tehran Stock …
    Z Zoalfaghari, N Izadinia, S Aliahmadi
    Empirical Research in Accounting 14 (2), 241-272 , 2024
    2024
    Citations: 6
  • Investigating the Impact of Financial Fallacies on the Judgment of Financial Analysts
    MRS Farzaneh Ghadimi , Saeid Aliahmadi , Mohammad Alimoradi
    Journal of Advances in Finance and Investment 5 (3) , 2024
    2024
  • Examining the Impact of Corporate Governance Mechanisms on Financial Performance Considering the Moderating Role of Earnings Quality in Companies Listed on the Iraq Stock Exchange
    HN Al Ghaith, M Dastgir, AHH Almagtome, SA Ahmadi
    Business, Marketing, and Finance Open 1 (1), 46-57 , 2024
    2024
  • تعیین مؤلفه‌های اثرگذار بر افشای داوطلبانۀ اطلاعات غیرمالی از منظر تئوری نهادی با روش کیفی ‎
    خدابخشی, دستگیر, علی احمدی ‎
    مهندسی مدیریت نوین 5 (4), 21 , 2024 ‎
    2024
  • Tail Risk and Excess Stock Returns: Evidence of Momentum and Idiosyncratic Risk Anomalies
    SAM Ramezani, S Aliahmadi, M Aghabeikzadeh
    Financial Economics , 2024
    2024
  • Investor sentiment and accounting conservatism: evidence from Iran
    S Aliahmadi
    Journal of Financial Reporting and Accounting 21 (2), 401-419 , 2023
    2023
    Citations: 16
  • Comparison of the Power of Explaining Theory of Clean Surplus and Prospect Theory in Companies Listed of Tehran Stock Exchange
    A Badiei, SA Ahmadi
    Journal of Advances in Finance and Investment 4 (3), 113-130 , 2023
    2023

MOST CITED SCHOLAR PUBLICATIONS

  • Students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education: Iranian case
    SAAAJ Ramazanali Royaee
    Asian Journal of Business Ethics volume 2 (2), 163 - 171 , 2012
    2012
    Citations: 27
  • Does CEO power moderate the link between labor productivity and financial performance: agency theory or stewardship theory
    S Aliahmadi
    Asian Journal of Accounting Research 9 (47-56) , 2024
    2024
    Citations: 26
  • The value relevance of audit report, auditor type and auditor tenure: evidence from Iran
    B Banimahd, Z Poorzamani, SA Ahmadi
    Asian Journal of Finance & Accounting 5 (1), 89 , 2013
    2013
    Citations: 25
  • Investor sentiment and accounting conservatism: evidence from Iran
    S Aliahmadi
    Journal of Financial Reporting and Accounting 21 (2), 401-419 , 2023
    2023
    Citations: 16
  • Monetary policies and Islamic mutual fund flows: evidence from Islamic republic of Iran
    AliAhmadi, S. and Soroushyar
    Journal of Islamic Accounting and Business Research , 2022
    2022
    Citations: 7
  • The impact of the economic crisis on the relationship between the CEO power on firm value and the financial performance; the role of company’s financial reporting characteristics
    M DASTGIR, SALI AHMADI
    JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL 17 (68), 1-31 , 2021
    2021
    Citations: 7
  • Study on Enterprise Risk Management (ERM) effect on managerial ability in order to increasing investment efficiency
    M Sayyadi, M Dastgir, S Aliahmdi
    Financial Management Strategy 7 (1), 1-38 , 2019
    2019
    Citations: 7
  • The moderating role of product market non-financial performance in the relationship between ESG activities and financial performance in listed companies in the Tehran Stock …
    Z Zoalfaghari, N Izadinia, S Aliahmadi
    Empirical Research in Accounting 14 (2), 241-272 , 2024
    2024
    Citations: 6
  • The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial …
    MA Abdollah Taki , Saeid Ali ahmadi
    Journal of Accounting Knowledge 12 (1), 91-110 , 2021
    2021
    Citations: 6
  • The effect of time budget pressure and client pressure on the auditor's judgment with emphasis on emotional intelligence
    MA Sadri, S Aliahmadi
    Financial Accounting Knowledge 6 (3), 119-139 , 2019
    2019
    Citations: 6
  • An investigation of the relationship between EQ and decision-making style of investors in stock exchange market (Case study: Esfahan)
    NS Varzaneh, S Aliahmadi
    Mediterranean Journal of Social Sciences 6 (3), 423 , 2015
    2015
    Citations: 6
  • The effect of managers discretion in fair value measurement on investment selling decisions
    M Alimoradi, S Aliahmadi, D Foroghi
    Journal of Accounting Advances 11 (2), 253-284 , 2019
    2019
    Citations: 5
  • Studying the Role of Company Risk Management (ERM) on the Relationship between management ability and increasing investment efficiency
    M Sayadi, M Dastgir, SA Ahmadi
    Financial management strategy 7, 1-38 , 2019
    2019
    Citations: 5
  • Ranking of factors affecting corporate tax avoidance
    S Taifeh, M Dastgir, R Farzin, A Ahmadi Saeed
    Value and Behavioral Accounting Quarterly 4 (7), 309-341 , 2018
    2018
    Citations: 5
  • The Managerial Ability and Value of Cash: Evidence from Iran
    S Aliahmadi, A Jamshidi, R Mousavi
    Advances in Mathematical Finance and Applications 1 (1), 19-31 , 2016
    2016
    Citations: 5
  • Forecast the Gold coin future contracts prices by ARIMA models in Iran Mercantile Exchange (IME)
    S ALIAHMADI, M AHMADLOU
    FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES) 4 (9), 61-74 , 2011
    2011
    Citations: 5
  • The role of management earnings forecast errors in stock market efficiency with respect to operation earnings and its components
    S Aliahmadi, S Vahedi
    Journal of Accounting Knowledge 10 (4), 1-27 , 2019
    2019
    Citations: 4
  • The ranking of effective factors on corporate tax avoidance
    S Tayefeh, M DASTGIR, F REZAEE, SALI AHMADI
    IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING 4 (7), 309-341 , 2019
    2019
    Citations: 4
  • Evaluation the role of Accounting Standards Setting Approaches and Auditor Expert on the Aggressive Financial Reporting
    A Soroushyar
    Quarterly financial accounting 8 (30), 143-161 , 2016
    2016
    Citations: 3
  • Examining the Relationship between Size of the company, Ownership Structure, and Corporate Governance with Corporate Social Responsibility Disclosure in Iran
    M Khan Ahmadi, M Dastgir, S Ali Ahmadi
    Iranian Journal of Finance 6 (3), 1-24 , 2022
    2022
    Citations: 2