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کلیدواژه:
نویسندگان: محمودزاده میثم, کیقبادی امیررضا, نوجوان مهناز, سلطانی فریبا
ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing
AbstractConsidering the competitive market environment that is in sync with the current economic conditions and financial crises, the investors' expectations of the Profitability of the company play a significant role in their decisions, therefore, the examination of the template approach on the way... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Fraud,income management,risk management,moderating factors
نویسندگان: Atarasadi Maryam, AHADI SERKANI SEYED YOUSEF, Amini Khouzani mohsen
ناشر: دانش مالی تحلیل اوراق بهادار (مطالعات مالی) - FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)
This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the Profit and Risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, ... ادامه
سال:2022
کلیدواژه: Corporate Disclosure,Financial Risks,Corporate Risks,Voluntary Disclosure
نویسندگان: Miri Ghahdarijani Nazanin, Arbabian Ali Akbar
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The present study fundamental Risk exposure from the great Iranian companies in terms of sales / income Tehran Stock Exchange have been accepted, and contextual factors exposure in connection with the corporate Governance. Within the framework of the current companies, information about the Risk of ... ادامه
سال:2019
کلیدواژه: Risk Management,Corporate Governance and Profit Fluctuations
نویسندگان: Saraf Fatemeh, Rokhchekar Hosein, Partovi Parsa
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
The reported Profit include important financial data That's when Decisions are taken by individuals. Financial analysts generally consider reported earnings as a prominent factor in their own judgments and judgments. The purpose of this study was to investigate The relationship between Risk manageme... ادامه
نویسندگان: SOLGI MOHAMMAD
ناشر: پژوهش های پولی-بانکی - Journal of Monetary and Banking Research
To achieve optimal Risk-taking in financial institutions, effective corporate Governance mechanism, as a Risk management tool, perform better than the legal requirements. So, in this research, we investigate the impact of corporate Governance on capital adequacy and deposit cost coverage as Risk ind... ادامه
سال:2018
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: Tax,Tax Gap, Corporate Governance Effectiveness, Future Earnings Changes
نویسندگان: Karami Rasoul, VAEZ SEYED ALI, REKABDAR GHASEM
ناشر: - Advances in Mathematical Finance and Applications
The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil, and the deficit resulting from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inco... ادامه
کلیدواژه: Tax,Tax Gap,Corporate Governance Effectiveness,Future Earnings Changes
The Iranian economy in recent years is due to the development of eco-nomic sanctions, a sharp decline in the price of oil and the deficit result-ing from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inc... ادامه
سال:2020
کلیدواژه: Firm Risk,Corporate governance,Corporate social responsibility
نویسندگان: TORSHIZI ALI, Bazzaz zadeh Torbati Hamid Reza
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
The impact of corporate Governance on Risk has been studied in different researches and has led to different results. To justify these conflicting results, the impact of corporate social responsibility moderation was assessed by Lee et al. (2016), which showed that corporate social responsibility ha... ادامه
کلیدواژه: Stock Fall Risk,Real Earnings Management,Institutional Ownership,Dynamic Panel Data
نویسندگان: Eslami Mohsen, Erzae Amir Hossein
ناشر: سیاست های مالی و اقتصادی - Journal of Fiscal and Economic Policies
The Risk of stock price crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect crash Risk. The quality of financial reporting and ea... ادامه
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