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کلیدواژه: Corporate Governance, stakeholder management, fraudulent reporting
نویسندگان: Asghari Shiveh Ali, Ghayour Farzad, Mansourfar Gholamreza
ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی
Purpose: examining the causes and conditions of financial scandals in companies shows that the lack of effective control over managers and imperfect Governance of shareholders over how to manage affairs, along with delegating unlimited authority to management, provides grounds for f... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting
نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
The purpose of this research is to determine the relationship between Corporate Governance structure and the likelihood of fraudulent financial reporting. The likelihood of fraudulent financial reporting has been measured on the basis of Altman’ s modified z score. For this purpose, 109 liste... ادامه
سال:2017
کلیدواژه: Corporate Governance,Stakeholder Management,ANOVA Test
نویسندگان: TAHERI MANDANA, Amini Yasin
ناشر: تحقیقات مالی اسلامی - Islamic Financial Research
Corporate Governance is aligning interests between managers and shareholders and reducing information asymmetry. Accordingly, four principles including fairness, transparency, accountability, and responsibility are representing Corporate Governance based on shareholder and protecting shareholder int... ادامه
سال:2021
کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Recent Corporate scandals, global financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The financial statements provide all the financial information related to the financial condit... ادامه
سال:2022
کلیدواژه: Internal Control,Board of Directors,Corporate Governance,Fraudulent Financial Reporting
نویسندگان: MEHRABANPOUR MOHAMMADREZA, Noorizadeh Zohreh
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
The aim of conducting this study is to examine the relationship between Corporate Governance mechanisms and possibility of fraudly financial reporting by companies. This study is conducted by using a descriptive – correlation method and is an applied study. Population of this study is consist... ادامه
سال:2019
کلیدواژه: Corporate Disclosure,Financial Risks,Corporate Risks,Voluntary Disclosure
نویسندگان: Miri Ghahdarijani Nazanin, Arbabian Ali Akbar
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The present study fundamental risk exposure from the great Iranian companies in terms of sales / income Tehran Stock Exchange have been accepted, and contextual factors exposure in connection with the Corporate Governance. Within the framework of the current companies, information about the risk of ... ادامه
کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting
نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN
The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه
سال:2020
کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Considering the importance of Corporate Governance and its impact on financial reporting quality, in this study, the impact of Corporate Governance on financial reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) an... ادامه
سال:2018
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Strategic Governance
نویسندگان: Ebrahimi Kahrizsangi Khadije, BEKHRADINASAB VAHID
ناشر: حسابداری مدیریت - management ACCOUNTING
Strategic management accounting is one of the systems that, in the present time, can be combined with the decisions made by financial managers in the value chain by using the techniques and participation of accountants in strategic management process in the current business environment. But unfortun... ادامه
کلیدواژه: Risk Management,Corporate Governance and Profit Fluctuations
نویسندگان: Saraf Fatemeh, Rokhchekar Hosein, Partovi Parsa
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
The reported Profit include important financial data That's when Decisions are taken by individuals. Financial analysts generally consider reported earnings as a prominent factor in their own judgments and judgments. The purpose of this study was to investigate The relationship between risk manageme... ادامه
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