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کلیدواژه: Financial fraud,Agency theory,Cognitive evaluation theory,External corporate governance
نویسندگان: Esmaili Kia Gharibe, Najafnia Somayeh, Oshani Mohammad
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: In one hand, based on one of the fundamental assumptions of agency theory, the external organizational pressure imposed on managers declines their potential moral hazard but on the other hand, the cognitive evaluation theory argument is that strong expectations of managers due to the stra... ادامه
سال:2019
مشاهده/دانلود
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
کلیدواژه: Corporate Governance,Social Theory,Islamic Bank,Conventional Bank,Paradigm
نویسندگان: SALEHIFAR MOHAMMAD
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
The aim of this paper is to evaluate the corporate governance dimensions through the social theory perspective, as one of theories in sociology science, by application of four fundamental paradigms including functionalist, interpretive, radical humanist, and radical structuralism in Islamic and conv... ادامه
سال:2021
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
سال:2018
کلیدواژه: Bankruptcy Prediction,Financial Ratios,Corporate Governance
نویسندگان: Haji Hashem Masoud, AMIR HOSSEINI ZAHRA
Bankruptcy prediction in studies and articles in the areas of Accounting and Management are discussed and many studies on the experimental method is more effective for bankruptcy prediction was carried out. The aim of this study is to compare the Financial and indicators of corporate governance for ... ادامه
کلیدواژه: Asset management companies,Accounting information,Corporate social responsibility,Financial agencies,Financial risks
نویسندگان: Hekmat Hanieh, Keshavarz Mirza Mohammdi Farnoosh
ناشر: تحقیقات مالی - Financial Research Journal
Objective: There are many perspectives on the interplay of profitability, corporate social responsibility (CSR), and Financial risk in different industries. The purpose of this paper is to examine the factors affecting the success of asset management companies (AMC) in Iran from a Financial and soci... ادامه
سال:2023
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
کلیدواژه: Corporate Civilizational Governance Structure,Adhocracy,Interpretive Ranking Proses
نویسندگان: Abshirini Elham, KHODADADI VALI, Nasiri Saeed, KHEDRI NADER
ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING
Commercial corporations, as an undeniable necessity of protecting the resources of stakeholders, need a civilized corporate governance structure,in a way that over time can meet the information needs and expectations of stakeholders. corporate governance Civilization is considered as a structural ke... ادامه
کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
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
کلیدواژه: Corporate Governance, Behavioral features, managers' optimism, Ability to compare financial statements
نویسندگان: Amiri Seyed Khosroo, Rezaei Farzin, Khalatbari Limaki Abdossamad
Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of managers. One of the mechanisms to reduce the representation... ادامه
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