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A Hybrid Approach based on PSO and Boosting Technique for Data Modeling in Sensor Networks

کلیدواژه: Wireless sensor network,Distributed optimization,Particle swarm optimization,Regression,Boosting

نویسندگان: Shakibian Hadi, Nasiri Jalaledin

ناشر: - Journal of Information Systems and Telecommunication - Journal of Information Systems and Telecommunication

An efficient data aggregation approach in wireless sensor networks (WSNs) is to abstract the network data into a model. In this regard, regression modeling has been addressed in many studies recently. If the limited characteristics of the sensor nodes are omitted from consideration, a common regress... ادامه

سال:2022

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Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance

کلیدواژه: Audit Committee,Audit Firm Size,Corporate Governance,Financial Statement Comparability

نویسندگان: HAJIHA ZOHREH, Azadzadeh adeleh

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

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

سال:2019

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The Effect of Corporate Governance and Conservatism Mechanisms on Information Asymmetry with Structural Equation Modeling Technique in Tehran Stock Exchange

کلیدواژه: Corporate Governance,Conservatism,Information Asymmetry,Structural Equation Technique

نویسندگان: DAMOORI DARIUSH, Javidan Hamid

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY

The purpose of this study was to investigate the effect of corporate governance and conservatism on information asymmetry. For this purpose, information about 78 companies listed in Tehran Stock Exchange during the years 2011-2015 has been studied. The structural equation Technique is used to analyz... ادامه

سال:2018

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Corporate Governance and Audit Opinion Shopping: Evidence from Iran

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

سال:2021

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Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry

کلیدواژه: Audit Report Lag,the Insurance Industry,Corporate Governance

نویسندگان: Yalfani Amir, NORAVESH IRAJ, Taleb niya Ghodratalah, ASGHARIZADE EZATOLLAH

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Corporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or Audit report lag. This paper attempts to examine the corporate governance relationship wi... ادامه

سال:2021

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Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure

کلیدواژه: audit report lag,timely disclosure,Corporate Governance,audit committee activity

نویسندگان: Lari dashtebayaz Mahmoud, Mohammadi Shaban, NAGHSHBANDI NADER, Moeinnezhad Behrad

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

This study examines effects of corporate governance mechanisms and Audit features on timely disclosure predicted through an Audit report lag. This research is an applied and descriptive-correlative one which uses the multivariate regression method and Eviews software to analyze the data. The sample ... ادامه

سال:2019

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The Role of Internal Audit in Comprehensive Risk Management of Iranian Insurance Companies

کلیدواژه: Internal Audit,Insurance Company,Comprehensive Risk Management

نویسندگان: Rezakhani Majid, DADBEH FATEMEH

ناشر: پژوهشنامه بیمه - Iranian Journal of Insurance Research

Objective: This study aimed to investigate the role of internal Audit in comprehensive risk management (CRM) of Iranian insurance companies and to find out whether internal Audit affects the comprehensive risk management in these companies. Methodology: This study is an applied study in terms of its... ادامه

سال:2021

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Legal and Economic Analysis of the Triple Audit Institution in terms of Corporate Governance

کلیدواژه: Inspection,Corporate Governance,Internal Audit,External Audit,Audit Committee

نویسندگان: Pasban Mohammadreza, Madankar Nooshin

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

Economic institutions, by receiving resources from the community, are gaining significant economic, social and political power, and so their managers are expected to be accountable to society. Since the 1990 s, due to the increased unexpected failures of large companies, attention was drawn to corpo... ادامه

سال:2018

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Designing a Human Resources Model with Organizational Governance and Social Responsibility Approach Using the Hybrid Method and Fuzzy Delphi Technique (Case Study: Sugarcane and Ancillary Industries Development Company)

کلیدواژه: Human Resource Management / Governance / Social Responsibility / Sugarcane Development Company and Ancillary Industries

نویسندگان: Drisavi Bahmanshir Hossein, Omidi Fereydoun, Makvandi Foad, Basirat Mehdi

ناشر: بررسی های بازرگانی - COMMERCIAL SURVEYS

The purpose of this study is to design a human resource management model with a governance and social responsibility approach that affects the performance of the company in the Sugarcane Development Company and ancillary industries. The purpose of the research is applied and exploratory and its meth... ادامه

سال:2022

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Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?

کلیدواژه: Corporate Governance,Discretionary Accruals,Auditor's Tenure,Size of the Audit Firms,Information Asymmetry

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: This research aims to investigate the effects of asymmetric information on the relationship between Audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and crosssectiona... ادامه

سال:2019

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