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کلیدواژه: Accrual Based,Implementation Status,Public Sector Accounting Standards
نویسندگان: BABAJANI JAFAR, BOLOU GHASEM, Ebrahimpour Shahram
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL Accounting KNOWLEDGE
Objective: Many countries are implementing Accrual based Accounting Standards in their public organizations. Current status and capacities should be considered realistically in order to succeed in implementation of these Standards. this research aims to study status of implementation of Audit Organi... ادامه
سال:2019
مشاهده/دانلود
کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange
نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه
سال:2024
کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system
نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram
The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and Accounting Standards. The need to address this issue stems from the divergence between the principles gove... ادامه
کلیدواژه: Adoption of International Financial Reporting Standards,Accounting Conservatism,Earnings Management,Information Asymmetry,Information Transparency
نویسندگان: Sadi Jahangir, JAFARI ALI, Nasl Mousavi Seyed Hossein
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF Accounting AND AUDITING RESEARCHES (Accounting RESEARCH)
In today's world we are witnessing increasing efforts to harmonize Accounting Standards at the international level. The growth of international trade and the increasing number of multinational joint ventures in different countries has doubled the need for relevance, timeliness and comparability of f... ادامه
سال:2022
کلیدواژه: interest-free banking,Foreign Exchange Operations,Bank Accounting,Income from Joint Activities,Ala-al-hesab Interest,Profit and Loss Statement
نویسندگان: ROHANI SEYED ALI, Banitaba Sayyed Mahdi, Movaffagh Mostafa
ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES
The proper fulfillment of the contracts specified in the Usury-Free Banking Act requires the implementation of special Accounting rules which reflects the Usury-Free banking approach in the financial statements of the banks. Among these criteria, is the separation of bank income from Joint / Non-joi... ادامه
سال:2020
کلیدواژه: Al-Qardalhasan Fund ؛ Corporate Social Responsibility (CSR) ؛ Financial Accounting Standards (FAS) ؛ Islamic Banks, Zakat Fund ؛ ustainable Development Goals (SDG)
نویسندگان: Awad, Saad Salman ؛ Ibrahim, Mohammed Abdullah
ناشر: Jordan Whitney Enterprises, Inc
... ادامه
سال:2021
کلیدواژه: "Moral hazard between Managers and Shareholders", "Earnings management Based on Accruals", "Earnings management Based on Actual Activities", " Corporate Governance"
نویسندگان: Abdigolzar Bahman, Badavar Nahandi Younes, Zeynali Mahdi
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF Accounting KNOWLEDGE AND MANAGEMENT AUDITING
AbstractMoral hazard arises as a result of factors such as delegated powers to managers and their motivation to use these powers for personal gain, without regard to the interests of shareholders. Earnings management occurs when, as a result of delegated authority, managers make judgments in f... ادامه
کلیدواژه: public sector,Corporate Governance,Governmental organizations
نویسندگان: Eslamzadeh Omid, Izadiniya Naser, FOROOGHI DARYUSH
ناشر: خط مشی گذاری عمومی در مدیریت (رسالت مدیریت دولتی) - IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT
Background: In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing and sustainable development of public Sector and as regards Iran's economy is governmental; therefore, native Iran's economy Corporate Governance is essential for the optimal m... ادامه
سال:2018
کلیدواژه: Sharia Governance,Sharia Supervision,Capital Market,AAOIFI,IFSB
نویسندگان: TOHIDI MOHAMMAD, FATTAHI ALIREZA
ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE
One of the necessary components for confidence of adaptation financial, banking and insurance actions with shariah at different countries is shariah supervision. According to IFSB definition, “ Shariah Governance System” , despite being commonly used within the IFSI to refer to structu... ادامه
کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity
نویسندگان: IMENI MOHSEN
ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS
Many areas of Accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of Accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of Accounting with binary classificati... ادامه
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