Purpose – This study attempts to examine Islamic banking practices in Iran based on new scientific methods. Design, methodology, and approach – The study used financial ratios demonstrating healthy or non-healthy banks to assess the financial health of banks listed on the Tehran Stock Exchange. The assessment of these ratios with a decision tree as a non-parametric method for modeling is recommended to present this model. Information about the financial health of banks could affect the decisions of different groups of banks’ financial report users including shareholders, auditors, stock exchanges, central banks, and so on. Results – The results of the study show that a decision tree is a strong approach for classifying Islamic banks in Iran. Conclusions – To date, several studies have been conducted in various countries on the topic of this study. Considering the importance of Islamic banking, this is one of the first studies in Iran the outcomes of the study may prove helpful to the Iranian economy.

Purpose - This study aims to examine the incremental information content of cash flw from operations and earnings in the Iranian capital market. Design, methodology, and approach - Based on market-based accounting research, this study uses statistical associations between accounting data (earnings and cash flw) and stock returns to assess/measure the incremental information content (value relevance) of cash flw and earnings. A multivariate regression model based on panel data is used to examine the incremental information content of earnings and cash flow from operations. Results - The results show that both earnings and cash flow from operations have incremental information content beyond each other. These results are consistent with the findings of recent studies. Overall, the fidings of this study support the usefulness of cash flw information in addition to earnings, in fim valuation by investors in the Iranian market. Conclusions - The study makes the following contributions to the Iranian literature on incremental information content of cash flw and earnings. First, this study employs actual cash flw data derived from cash flw statements. Second, this study employs a large sample size for a more recent period.

Purpose - Considering the importance of education as the base for countries’ development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology – By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results - Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion - These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.

Purpose - Labor productivity is extremely important to the profitability and competitive advantage of organizations that provide services to customers, such as banks. This study investigates the factors driving labor productivity in Iran’s Melli Bank. Research design, data, methodology - Five managerial, psychosocial, cultural, and individual factors are identified and their relative importance for labor productivity prioritized using AHP. The required data are then collected through a questionnaire designed for a pairwise comparison of the driving factors of labor productivity and their subcategories. Results - The study outcomes reveal that the managerial and individual factors are the most important. Specifically, the most important factors in increasing labor productivity in the branches of Melli Bank are having a competent supervisor, promotion opportunities, fair working conditions, conscientiousness, the right tools, and a correspondence between skills and work. Conclusions - Implementing AHP using Expert Choice software revealed that, among the driving factors of labor productivity (i.e., managerial, psychosocial, cultural, environmental, and personal), managerial factors were considered the most important by the respondents.