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Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions

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

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The Effect of Corporate Governance System Theory Tools on Financial Risk Using Generalized Method of Moments (GMM)

کلیدواژه: Keywords: Credit Risk and Illiquidity Risk,Market risk,Corporate Governance

نویسندگان: Malamiri Firooz Ahmad, Ramezani Javad, Rezaeyan Ramezan

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

The purpose of this article is to investigate the effect of corporate governance system monitoring tools on the Financial risk of companies listed on the Tehran Stock Exchange. The statistical sample of the study included 127 companies during the period 2011 to 2018. In this study, three variables o... ادامه

سال:2022

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Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms

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

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Designing Corporate Governance Strategic Control Model with using Classic Grounded Theory Strategy

کلیدواژه: Corporate Governance,Strategic control,External Corporate Governance,Agency Theory,Grounded Theory Strategy

نویسندگان: Rahmanseresht Hosein, HARANDI ATAOLLAH

ناشر: پژوهش های مدیریت عمومی - PUBLIC MANAGEMENT RESEARCHES

In recent decades, corporate governance has attracted the attention of many researchers. Most corporate governance studies have focused on internal control mechanisms, while the research has ignored the role of external corporate governance controls in preventing managers' beneficial activities and ... ادامه

سال:2017

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Islamic and Finance in Theory and practice: The Experiance of Malaysia and Bahrain

کلیدواژه: Interest-Free Banking ؛ Islam ؛ Islamic banking ؛ Islamic finance ؛ Qard al-hasan ؛ Shari'ah

نویسندگان: Samad, Abdus ؛ Gardner, Norman ؛ Cook, Bradley

ناشر: The American Journal of Islamic Social Sciences

This paper’s primary objective is to identify the relative importance of various Islamic Financial products, in Theory and in practice, by examining the financing records of the Bank Islam Malaysia (Berhad) and the Bahrain Islamic Bank. Currently, seven available Islamic financing products are consi... ادامه

سال:2005

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Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency

کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری مالی - JOURNAL OF Financial ACCOUNTING KNOWLEDGE

Individual characteristics of CEOs such as ability and Financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of Financial reporting. In this research, the influence of ability and CEOs’ s Financial knowledge on the transparenc... ادامه

سال:2018

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Islamic Financial Products

کلیدواژه:

نویسندگان: -

ناشر: Palgrave Macmillan, Cham

... ادامه

سال:2019

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Islamic Financial Terms

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نویسندگان: Islamic Financial Services Board

ناشر: Islamic Financial Services Board

... ادامه

سال:1442

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