The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry

کلیدواژه: Corporate Governance,Stock Price Crash Risk,Financial Reporting Quality,Auditor Expertise

نویسندگان: Eslamdoost Mahnaz, Ranjbar navi Rostam, Chenari Hassan

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

Objective: The main purpose of this study is to examine the effect of external Corporate governance mechanism on stock Price Crash risk in firms listed on the Tehran Stock Exchange, with emphasis on financial Reporting quality and auditor industry Expertise. Methods: Data in the research was collect... ادامه

سال:2021

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

The Disclosure of Accounting Information, Stock Price Synchronization and Stock Price Risk with Emphasis on Corporate Governance Quality

کلیدواژه: Disclosure of Accounting Information,Stock Price Synchronicity,Stock Crash Risk and Corporate Governance Quality

نویسندگان: Kangarloui Saeed Jabbarzadeh, Motavassel Morteza, Behnamoun Yaghoub

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

Theorical effects of accounting disclosure on stock return, Jin and Myers (2006) explain synchronicity and stock Crash risk. Specifically, if firm has a better disclosure standard, investors will have more motivation to aggregate firm’ s specific information and apply this information in in s... ادامه

سال:2020

The Effect of Corporate Governance Mechanisms on Risk Reporting

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

سال:2019

The Impact of Corporate Governance on Tone of Financial Reporting

کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting

نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

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

Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms

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

The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach

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

The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting

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

The role of Financial Reporting, Transparency and Corporate Governance in Investors Protection

کلیدواژه: Financial Reporting,Transparency,Corporate Governance,Investors Protection,Grounded Theory

نویسندگان: SHAFIZADEH BAHAREH, HOSEINI SEYED ALI, RAHMANI ALI, SOLTANI MOHAMMAD

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

In public corporations, rules and regulations are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited and the supporters of the stakeholder theory believe ... ادامه

سال:2018

A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: The purpose is to review articles in the field of sustainability Reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method:ادامه