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کلیدواژه: Independence of Board Members,Ownership Concentration,Directors Ownership,Stock Trading Cost
نویسندگان: KAMYABI YAHYA, KHODAMIPOUR AHMAD, Amiri Esmaeil
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
The rising Cost of trading disrupts investors' strategies and reduces return on investment. Planning on this issue through strong mechanisms of corporate governance can reduce trading Costs. To this end, the present paper examined the effect of some mechanisms of corporate governance on the stock tr... ادامه
سال:2018
مشاهده/دانلود
کلیدواژه: Salient object detection, Edge detection, Hybrid loss function, Fully convolutional network, Deep learning, Image processing
نویسندگان: Dehghan Sajjad, Fadaeieslam Mohammad Javad
ناشر: مدل سازی در مهندسی - Modeling in Engineering
Detection of salient objects is done with the aim of identifying and segmenting prominent objects or areas in an image. Fully Convolutional Networks (FCNs) have shown their advantages in salient object detection; however, many previous works have focused on the accuracy of the prominent area without... ادامه
سال:2022
کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach
نویسندگان: PAZOUKI PARISA, DARABI ROYA
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Understanding Cost behavior is one of the important issues of Cost accounting and management accounting. In traditional Cost behavior models, variable Costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect Cost changes mag... ادامه
سال:2019
کلیدواژه: Corporate Governance,Agency Cost,Financial Policies
نویسندگان: Rahimnejad Sarvenaz, FATHI SAEED, MOAYEDFAR ROZITA
ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE
With the separation of ownership and management, the corporate governance system is a good tool in the hands of shareholders to reduce agency Costs. Developing the literature in which agency Cost is calculated by the absolute amount of cash flow or its interaction with growth opportunities, we measu... ادامه
کلیدواژه: Conventional banking ؛ Cost of Borrowing ؛ Financing ؛ Islamic banking ؛ Practical operations ؛ Qard al-hasan ؛ Riba
نویسندگان: Muhibat Ayoni Oladimeji
ناشر: jocw (JOURNAL OF CREATIVE WRITING | ISSN 2410-6259)
The major issue for current study is practical application of theoretical discussion on riba, what constituted riba (interest) itself in the practical operations of Islamic banks. For instance, Islamic bank is a business or commercial entity, how this entity is going to survive in business, if it ca... ادامه
سال:2016
کلیدواژه: Accuracy,COCOMO 81,effort estimation,optimization,software project
نویسندگان: Saljoughinejad Ramin, KHATIBI VAHID
ناشر: JOURNAL OF ADVANCES IN COMPUTER ENGINEERING AND TECHNOLOGY - JOURNAL OF ADVANCES IN COMPUTER ENGINEERING AND TECHNOLOGY
The literature review shows software development projects often neither meet time deadlines, nor run within the allocated budgets. One common reason can be the inaccurate Cost estimation process, although several approaches have been proposed in this field. Recent research studies suggest that in or... ادامه
کلیدواژه: Product Market Competition,Cost Stickiness,Corporate Governance
نویسندگان: SAFARZADEH MOHAMMAD HOSSEIN, anari hamed
ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING
This research investigates the impact of product market competition on Cost stickiness behavior and corporate governance. To achieve this goal, 200 companies were selected as a statistical sample and the required data were collected using the Codal database for a period of six years from 2013 to 201... ادامه
کلیدواژه: board gender diversity,Corporate governance,Cost of capital,Intra-Industry Connectedness,Shareholder Portfolio Diversity
نویسندگان: Sajjadi Zanyar, Hasanzadeh Shadi
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective Some major factors influencing investment include the investment risk and the consequent Cost of capital imposed upon companies. Different studies demonstrated that intra-industry information transfer significantly influences the reporting environment and the quality of fi... ادامه
سال:2024
کلیدواژه: Financial Reporting Readability,Agency Cost,Corporate Governance
نویسندگان: NOROUZI MOHAMMAD, AZINFAR KAVEH, ABBASI EBRAHIM, DADASHI IMAN
ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY
Today, in developing countries, corporate governance mechanisms are seen as a regulatory factor for the company. According to the representation theory, the first problem with representation is the existence of a conflict of interests between the shareholder and the manager. The listed companies are... ادامه
سال:2021
کلیدواژه: Financing, Asymmetric Cost Behavior, governance mechanisms of internal control, Agency
نویسندگان: Kabiri Mohammad Taghi, Heydari Rostami Keramat Allah, Shahmoradi Farinosh
Asymmetric Cost behavior refers to the different response of variable Costs in case of an increase or decrease in the level of the company's operating activity due to managerial commitment decisions to preserve unused resources when the volume of activity decreases. The purpose of this research is t... ادامه
سال:2023
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