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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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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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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

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Discretionary Disclosure of corporate governance and Financial Performance

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

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Bankruptcy prediction and corporate governance: Financial Ratio Approach

کلیدواژه: Bankruptcy Prediction,Financial Ratios,Corporate Governance

نویسندگان: Haji Hashem Masoud, AMIR HOSSEINI ZAHRA

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

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

سال:2019

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The evaluation of Profitability, corporate Social Responsibility, and Financial Risk in Asset Management Companies in Iran

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

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evaluation of the Criteria of corporate Civilizational governance Structure in the Iranian Capital Market

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

سال:2023

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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

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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

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Analysis of the evaluation of corporate governance System Effectiveness in Iran Based on a Grounded Data Approach

کلیدواژه: Corporate Governance System,Effectiveness Evaluation,Grounded Data Approach,Fintech

نویسندگان: Fahim nejad Zohreh, Gholamzadeh Ledari Massoud, Nikomaram Hashem, Talebnia Ghodratollah

ناشر: تکنولوژی در کارآفرینی و مدیریت استراتژیک - Journal of Technology in Entrepreneurship and Strategic Management

corporate governance research is primarily focused on the inputs for effective governance,however, we have limited information about how corporate governance systems are continuously monitored and evaluated. The purpose of this article is to analyze the evaluation of corporate governance system effe... ادامه

سال:2025

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