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کلیدواژه: Voluntary Disclosure,Corporate Governance,Gap Analysis
نویسندگان: Parsian Hossein, KAZEMI HOSSEIN, REZAZADEH JAVAD
ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING
Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’ s economic deve... ادامه
سال:2019
مشاهده/دانلود
کلیدواژه: The results show that applying the hybrid model increases the predictive power of realized return compared to other research models
نویسندگان: Asima Mehdi, Abbaszadeh Asl Amir Ali
ناشر: تحقیقات مالی - Financial Research Journal
Objective: Capital asset pricing model (CAPM) has been among the most common models to estimate the expected return. In the standard CAPM model, a) the beta coefficient is fixed and b) the relationship between stock returns and market returns is assumed to be linear. While in financial markets, it i... ادامه
کلیدواژه: Sustainable corporate development,Corporate social responsibility,Corporate governance,Creating shared value
نویسندگان: Sharaei Fatemeh, COLABI AMIR MOHAMMAD, KHODADAD HOSSEINI SEYED HAMID
ناشر: مدیریت سرمایه اجتماعی - Social capital Management
In recent years, special attention has been paid to Corporate sustainability, both in the business model and in the case of companies that have been eliminated from the competition, their lack of attention to such areas as Corporate social responsibility, the creation of shared values with the stake... ادامه
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
کلیدواژه: Corporate Governance,Entrepreneurship,Corporate Performance,Social Responsibility,Information Technology
نویسندگان: Saeedian Masoud, SAEIDI PARVIZ, samiee roohalla, ASHRAFI MAJID
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
The main purpose of this research is to provide a new model of Corporate governance and Corporate governance, which has been used in terms of Corporate entrepreneurship, social responsibility and the moderating role of information technology. The research method is descriptive correlational. The sta... ادامه
کلیدواژه: Corporate Governance,Corporate Economic Performance,Economic Value Added,Firm Size,Moderating Effect
نویسندگان: TAEBI NOGHONDARI AMIRHOSSEIN, TAEBI NOGHONDARI ALI, Abbaszadeh Mehri
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
This study aims to examine the relationship between Corporate governance and Corporate economic performance, regarding the moderating effect of firm size. To test the hypotheses, multivariate OLS method was used. The data consists of 118 companies listed in the Tehran Stock Exchange in the period 20... ادامه
سال:2017
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
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
سال:2020
کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
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: Disclosure of CSR Information,Idiosyncratic Risk,Ownership Structure,Board Characteristics,Incentive Contracts
نویسندگان: Kargarpour Khatereh, KHODADADI VALI, JORJORZADEH ALIREZA, SALEHI ALLAH KARAM, Kaab Omeir Ahmad
ناشر: - Advances in Mathematical Finance and Applications
In this study, the impact of Corporate social responsibility (CSR) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some Corporate governance mechanisms such as owne... ادامه
سال:2021
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