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کلیدواژه: Stock Fall Risk,Real Earnings Management,Institutional Ownership,Dynamic Panel Data
نویسندگان: Eslami Mohsen, Erzae Amir Hossein
ناشر: سیاست های مالی و اقتصادی - Journal of Fiscal and Economic Policies
The risk of stock price crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect crash risk. The quality of financial reporting and ea... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Corporate Governance System,Effectiveness Evaluation,Grounded Data Approach,Fintech
نویسندگان: Fahim nejad Zohreh, Gholamzadeh Ledari Massoud, Nikomaram Hashem, Talebnia Ghodratollah
ناشر: تکنولوژی در کارآفرینی و مدیریت استراتژیک - Journal of Technology in Entrepreneurship and Strategic Management
Corporate Governance research is primarily focused on the inputs for effective Governance,however, we have limited information about how Corporate Governance systems are continuously monitored and evaluated. The purpose of this article is to analyze the evaluation of Corporate Governance system effe... ادامه
سال:2025
کلیدواژه: Audit Committee,Composition of Commissioners,Good Corporate Governance,Earnings Management
نویسندگان: Muda Iskandar, Maulana Weldi, Sakti Siregar Hasan, Indra Naleni
ناشر: IRANIAN ECONOMIC REVIEW - IRANIAN ECONOMIC REVIEW
the research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The Data collection method used was documentation. The samples in this ... ادامه
سال:2018
کلیدواژه: Business Strategy,Intellectual Capital Disclosure,Corporate Governance,Exchange Companies
نویسندگان: KEYGHOBADI AMIRREZA, DAMANKESHIDEH MARJAN
ناشر: مهندسی مالی و مدیریت اوراق بهادار (مدیریت پرتفوی) - FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)
Today, because of the increasing competition in the global market, organizations need to change their product assets or create new products, business tactics and upgrades. The success of an organization in developing new products depends on the development of capabilities and relationships that are ... ادامه
سال:2020
کلیدواژه: corporate governance system,cultural pluralism,state corporatism,Accountability
نویسندگان: Darvish Hadiseh, BANIMAHD BAHMAN, Nikoomram Hashem, Rahnamaie Roodposhti F.
ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING
The main objective of this paper is to examine the obstacles to the content development of Corporate Governance system in Iran from the perspective of cultural pluralism theory. Cultural pluralism emphasizes the ability of groups to compete and the participation of various minorities in the decision... ادامه
کلیدواژه: corporate governance in bank,ownership,management control,external control,internal control
نویسندگان: REZAEE MOHSEN, NAZEMI AMIN
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Corporate Governance is one of the most important factors in monetary institutes and the stronger the Corporate Governance, the better to inhibit from corruption. As a result representing appropriate Corporate Governance is investigated in this research. First of all, different criteria are extracte... ادامه
سال:2019
کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder
نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: The purpose of this study was to examine the impact of political connection and some key Corporate Governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه
کلیدواژه: Corporate Governance, Banking Failure,Logestic model
نویسندگان: AHMADYAN AZAM, Ghasemi ali abadi Mehdi
ناشر: - Advances in Mathematical Finance and Applications
We analyse the roles of bank Directors’,Effectiveness, Transparency and the Disclosure, Responsibility and total Corporate Governance indicator in bank failures during 2006-2019, using Logistic model and Kaplan-Meier method. This study completes other studies to make composite banking failure ... ادامه
سال:2022
کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management
نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate Social Responsibility (CSR), now holds equal importa... ادامه
کلیدواژه: Corporate Governance,Voluntary Disclosure of Corporate Governance,Financial performance
نویسندگان: CHALAKI PARI, GHAYOUR FARZAD, Bagheri Kaveh
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
In recent years, a lot of researches have been done in the field of Corporate Governance and its features, but the impact of discretionary disclosure of information in the form of financial and non-financial reports on the financial performance of companies, is a new subject. So, the aim of this stu... ادامه
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