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کلیدواژه: Quality of Financial Statements, Corporate governance, Disclosure and Transparency, fuzzy Delphi, Banking Industry.
نویسندگان: Sheikhi Khaled, Matinfard Mehran, Saeedi Ali, Hassani Mohammad
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
The purpose of this study was to identify the effective factors of Corporate governance and Disclosure and Transparency in assessing the Quality of Financial Statements in selective banks in Iran. This research was based on a mixed qualitative-quantitative method with an exploratory approach. The st... ادامه
سال:2022
مشاهده/دانلود
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: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance
نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA
ناشر: JOURNAL OF APPLIED RESEARCH IN Financial REPORTING - JOURNAL OF APPLIED RESEARCH IN Financial REPORTING
Cash management is one of the most controversial subjects of Financial management. How to use the Corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and... ادامه
سال:2019
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
کلیدواژه: Financial Reporting,Transparency,Corporate Governance,Investors Protection,Grounded Theory
نویسندگان: SHAFIZADEH BAHAREH, HOSEINI SEYED ALI, RAHMANI ALI, SOLTANI MOHAMMAD
ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE
In public corporations, rules and regulations are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited and the supporters of the stakeholder theory believe ... ادامه
کلیدواژه: Corporate Governance, timeliness, Internal Auditing, Financial reporting
نویسندگان: Mashayekhi Bita, Afrasiab Amirreza, Mokhtarian Reza, Azizzadeh Parikhani Zahra
ناشر: پژوهش های حسابرسی حرفه ای - Professional Auditing Research
The timeliness of Financial reporting can enhance the trust of investors and shareholders in Financial information while preventing potential legal and Financial issues. Among the critical factors, internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability... ادامه
سال:2025
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
کلیدواژه: Banking Industry,Credit Risk,Corporate Governance,Tehran Stock Exchange
نویسندگان: Akbarian Saber, ANVARY ROSTAMY ALI ASGHAR, REZAEI NADER, ABDI RASOOL
ناشر: - Journal of Money and Economy - Journal of Money and Economy
The primary purpose of this research is to investigate the impacts of Corporate governance on credit risk in the Iranian Banking Industry. The sample consists of 20 banks listed on the Tehran Stock Exchange during 2011-2016, using panel data. In this research, credit risk and Corporate governance ar... ادامه
کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of Disclosure and reporting of ... ادامه
سال:2021
کلیدواژه: Information Asymmetry,Earnings Quality,Voluntary Disclosure,Corporate Governance
نویسندگان: MAHDAVI GHOLAMHOSSEIN, REZAEI GHOLAMREZA
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
The purpose of this research is to study the mediate effect of voluntary Disclosure and earnings Quality on the relation between Corporate governance and information asymmetry of the companies listed on Tehran Stock Exchange (TSE). Research statistical population consists of 124 companies listed on ... ادامه
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