Document Type : Original Article


1 PhD student in accounting, Islamic Azad University, Qazvin Branch, Qazvin, Iran

2 Assistant Professor, Department of Accounting, Islamic Azad University, Qazvin Branch, Qazvin, Iran

3 Assistant Professor, Department of Accounting , Islamic Azad University, Qazvin Branch, Qazvin, Iran


The beha ioral decision-making process of indi iduals highlights the importance of in estors' feelings and their correlation with the real economy. The purpose of this study was to model Digital in estment satisfaction based on accounting information, information asymmetry, and indi idual  alues. Qualitati e methodology was used to answer the research question. Furthermore, in terms of research philosophy, the present research is in the category of positi ist paradigm and practical type, and in terms of qualitati e and quantitati e research, it has an inducti e and deducti e approach and a sur ey strategy. This research is exploratory in terms of purpose ,that is to say, it explores  ariables and their causal relationship. The required information was collected through inter iews with experts and ATLAS.ti 9 software was used qualitati ely. The research population included financial and management experts of companies listed on the Tehran Stock Exchange. By analyzing the data collected in the research, a total of 23 categories and 252 and finally 127 concepts were identified and extracted. Selecti e coding and axial coding were also performed. Among the identified factors, the axial coding paradigm was performed and based on that, the linear relationship between research categories was determined, including causal conditions, axial categories, underlying conditions, inter ening conditions, strategies, and consequences. One Judicious leader for the more part for settlement on a decision focused on certain rationale and systematically decision-taking methodology. Because of the recent budgetary emergency worldwide, the  enture choices are considered one of the essential assignments in the e eryday life.


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