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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: Corporate Governance,Governmental Organizations,Supreme Audit Court
نویسندگان: Eslamzadeh o., IZADINIYA N., FOROGHI D.
ناشر: حسابداری دولتی - Governmental Accounting
In most countries, the Code of Corporate Governance has been approved as a law to improve governmental Auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components... ادامه
سال:2018
کلیدواژه: Audit Quality,Corporate Governance,Corporate Competitive Environment,Managers’ ؛ Optimistic Behaviors and Managers’ ؛ Myopic Behaviors
نویسندگان: HASHEMI TILEHNOUEI MOSTAFA, NIKKAR JAVAD
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This research is in the field of corporate governance and behavioral finance. Conflicts of interest between directors and shareholders create agency costs for shareholders' equity that are borne by shareholders. Two sources of this conflict are managerial optimism and managerial myopia. M... ادامه
سال:2021
کلیدواژه: Audit Committee,Audit Firm Size,Corporate Governance,Financial Statement Comparability
نویسندگان: HAJIHA ZOHREH, Azadzadeh adeleh
Purpose: The main objective of this study is to investigate the relationship between Audit committee characteristics and comparability of financial statement with the moderating role of Audit firm size and corporate governance. Methods: In this study, have been investigated 56 firms listed on Tehran... ادامه
کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange
نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow
Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparenc... ادامه
کلیدواژه: Diversification,accruals quality,cost of capital,beta,return on assets,debt ratio,size
نویسندگان: FOROUGHNEJAD HEIDAR
ناشر: IRANIAN JOURNAL OF FINANCE - IRANIAN JOURNAL OF FINANCE
This study aims to investigate the correlation between the diversification and accruals quality (AQ) in Iran’ s mutual funds considering two main hypotheses and four sub-hypotheses. This research investigates the effects of cases such as beta of the company, the company's return on assets, de... ادامه
سال:2017
کلیدواژه: Institutional Ownership,Ownership Concentration,Board Size,Board Independence,Audit Opinion Shopping
نویسندگان: Saber Mobasser Kabir, Vatanparast Mohammadreza, AZADI KEYHAN, MESHKI MIAVAGHI MEHDI
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
Sustainability and development of the Audit profession is a function of the quality of Auditors' services and adherence to professional standards such as independence plays a key role in this. Consequences of neglecting the quality of services and non-compliance with ethical standards can create irr... ادامه
کلیدواژه: Quality of life,Women,Concept analysis,Hybrid model
نویسندگان: SEYED NEMATOLLAH ROSHAN FATEMEH ALSADAT, ALHANI FATEMAH, ZAREIYAN ARMIN,
ناشر: تحقیقات کیفی در علوم سلامت - JOURNAL OF QUALITATIVE RESEARCH IN HEALTH SCIENCES
Introduction: Many factors affect desirable quality of life. Regarding the subjective and multivariate nature of the quality of life concept and the need for attention in different cultures and groups of the society, the present study was performed to analyze the concept of quality of life from wome... ادامه
کلیدواژه: data envelopment analysis, Cross-efficiency, Bargaining game, Balanced scorecard, Bank branches
نویسندگان: Nikbakht Alireza, Shishebori Davood, Jahangoshai Rezaee Mustafa
ناشر: JOURNAL OF QUALITY ENGINEERING AND PRODUCTION OPTIMIZATIO - JOURNAL OF QUALITY ENGINEERING AND PRODUCTION OPTIMIZATIO
This study aims to evaluate and rank the performance of the currency units of the bank by using the integrated methods of the balanced scorecard, cross-efficiency data envelopment analysis, and game theory in a cooperative-Competitive environment. In this regard, by studying the indices used to eval... ادامه
سال:2022
کلیدواژه: Project-Oriented Financing,Sale’, s Contract,Bankability,Contractual Term
نویسندگان: KASNAVI SHADI, BAGHERI MAHMOOD
ناشر: پژوهش های حقوق تطبیقی - Comparative Law Researches
Project-oriented financing as a method of attracting capital-unlike other methods of financing-does not rely on the credit and guarantee of the investor and requires the bankability of the project, and this bankability itself is affected by the performance of the project and the production of liquid... ادامه
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