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کلیدواژه: Board of Directors Characteristics,Content Analysis,Environmental and Social and Corporate Governance Reporting,Sustainability Reporting
نویسندگان: MALEKIAN ESFANDYAR, FAKHARI HOSSEIN, Jafaei Rahni Monir
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This study investigates the effects of Board of directors' Characteristics on environmental, social and Corporate Governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016. Method: Data was collected using document mining method and referring to data... ادامه
سال:2019
مشاهده/دانلود
کلیدواژه: Corporate Governance, Managers' compensation, Board Characteristics, CEO Characteristics, Ownership Structure
نویسندگان: Mohammadi Sedaran Sara, Faghani Mahdi
Objective: A solution must be devised to control the representation of Managers in companies, ensure their responsibility and accountability, and protect the rights of shareholders. One of these strategies is compensation to motivate Managers to achieve organizational goals. Corpora... ادامه
سال:2023
کلیدواژه: CEO Power, Capital Structure, Institutional shareholders, Principal Component Analysis Method
نویسندگان: Sahmaniasl Mohammad Ali, Jahandoust Marghoub Mehran, Weysihesar Soraya
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
The main purpose of this study is to investigate the effect of Corporate Governance on the relationship between CEO power and capital Structure decisions in listed companies in Tehran Stock Exchange. For this purpose, principal component analysis method was used to measure CEO power. The research hy... ادامه
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
کلیدواژه: Androgenic Characteristics,Testosterone Hormone,WHR Ratio,Corporate Governance,Business Unit’ ؛ s Performance
نویسندگان: NAMAZI NAVID REZA, Esmaeilpour Hassan
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
The major objective of this study is to specifically investigate the effect of CEOs’ androgenic on the business unit's performance, and explore the moderating role of the Corporate Governance in this regard. Androgenic characteristic was used as the independent variable and was measured with ... ادامه
سال:2020
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle
نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The purpose of this study is to "designing a model of Corporate Governance Characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of Corporate Governance, management accounting, strategic management accounting, company size and... ادامه
سال:2022
کلیدواژه: Renewable Energy Hybrid Energy System Multi, objective Optimization Multi, criteria Decision Analysis Sustainable Development
نویسندگان: Abdollahi Seyyed Amirreza, Ahrari Mahmoud, Ghazizadeh Ahsaee Mahdi
ناشر: کارافن - Karafan
The development of energy technologies with high efficiency, reliability and free from environmental contaminants is of great importance for sustainable development. The main goal of this research was the multi-objective techno-economic-environmental optimization of hybrid renewable energy systems p... ادامه
سال:2024
کلیدواژه: Corporate Governance,Behavioral Approach,Board Processes,Systematic Review,MetaSynthesis
نویسندگان: Divandarri Ali, Hashemi Mohammad Sadegh, AGHAZADEH HASHEM, HOSSEINI SEYED MAHMOUD
ناشر: مدیریت بازرگانی - Journal of Business Management
Objective: Boards are mainly concerned with communication issues as well as how to overcome the uncertainty associated with the strategic decision-making process rather than simply the old challenge of "conflict of interests" and their legal and structural solutions. In fact, although structural and... ادامه
سال:2021
کلیدواژه: corporate governance system,social responsibility,optimism,overconfidence,myopia
نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, kabiri MohammadTaghi, MOSLEMI AZAR
ناشر: پژوهش های حسابداری مالی - Financial Accounting Research
Corporate Governance system is considered as the supervision and control process to guarantee performance of company’, s management consistent with the shareholder’, s interest. Corporate social responsibility is perceived as a community commitment towards most people in the society. How... ادامه
کلیدواژه: Corporate Governance, Behavioral features, managers' optimism, Ability to compare financial statements
نویسندگان: Amiri Seyed Khosroo, Rezaei Farzin, Khalatbari Limaki Abdossamad
Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of Managers. One of the mechanisms to reduce the representation... ادامه
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