Social capital plays an important role on developing business units especially in banking industry. The proposed study of this paper performs an empirical investigation on the role of social capital on one of newly established private banks in Iran called Ghavamin. The proposed study designs a questionnaire for measuring the level of social capital in terms of cognitive capital, relational capital and structural capital and distributes it among 30 out 67 employees of one their branches in city of Qom, Iran. The questionnaire has been designed in 5 Likert scale format and three hypotheses of the survey have been examined. There are 61 questions associated with the proposed study, where 19 questions are associated with social capital, 22 questions are related to cognitive capital and 20 questions are devoted to structural capital. Cronbach alphas have been calculated as 0.7807 for structural capital, 0.8669 for cognitive capital and 0.8459 for relational capital. The results statistical test indicate that none of social components was in satisfactory level and the organization must endeavor to establish a better infrastructure in terms of social capital.

In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock Exchange. The survey selects 118 qualified stocks from this exchange and using a random technique chooses 42 firms. The study implements two linear regression techniques to estimate the first part of the information and then using structural equation modeling examines six hypotheses. Based on the results of this survey we can conclude that an increase on non-executive members positively influences on discretionary accruals quality and negatively influences innate accruals quality. Concentration of ownership ratio positively influences on discretionary accruals quality and negatively impacts on innate accruals quality. Finally, size of board of directors negatively impacts discretionary accruals quality and positively influences on innate accruals quality.