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The Role of Corporate Governance in Strategic Management Accounting

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

سال:2019

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Real Earnings Management, Corporate Governance Quality and Credit Rating

کلیدواژه: Credit rating,Corporate governance Quality,Real earnings management

نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: Nowadays Owners uses Corporate Governance mechanisms to reduce the opportunistic behavior of managers and decrease credit rating level. Accordingly, the purpose of this article is to review the effect of real earnings Management on the relationship between Corporate Governance quality and... ادامه

سال:2020

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Relation Between Risk Management And Corporate Governance In FluctuationProfit

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

سال:2019

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Corporate Governance and Risk Management: Evidence from Iranian Banks

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نویسندگان: SOLGI MOHAMMAD

ناشر: پژوهش های پولی-بانکی - Journal of Monetary and Banking Research

To achieve optimal risk-taking in financial institutions, effective Corporate Governance mechanism, as a risk Management tool, perform better than the legal requirements. So, in this research, we investigate the impact of Corporate Governance on capital adequacy and deposit cost coverage as risk ind... ادامه

سال:2018

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Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

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

سال:2023

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The Role of Corporate Governance in Stakeholder Management in Islamic Banking

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

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Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

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

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Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria

کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The aim of this research is the analysis of Management ability using accounting and Corporate Governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of Corporate Governance and audit committee) and accountin... ادامه

سال:2020

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Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Information Distribution Pricing

کلیدواژه: Keywords : Corporate governance, Competitiveness, managerial conservatism, information distribution pricing

نویسندگان: Elhami Mahsa, Vakili Fard Hamid Reza, Talebnia Ghodratallah

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND Management AUDITING

Abstract

The purpose of this study was to investigate the effect of Corporate Governance, competitiveness and managerial conservatism on information distribution pricing. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the form of a... ادامه

سال:2024

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Relationship between Real Earning Management, Corporate Governance and Stock Crash Risk (Dynamic Panel Data)

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

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