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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
سال:2022
مشاهده/دانلود
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: Credit rating,Corporate governance Quality,Real earnings management
نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Nowadays Owners uses Corporate Governance mechanisms to reduce the opportunistic behavior of managers and decrease credit rating level. Accordingly, the purpose of this article is to review the effect of real Earnings management on the relationship between Corporate Governance quality and... ادامه
کلیدواژه: Voluntary Disclosure,Corporate Governance,Gap Analysis
نویسندگان: Parsian Hossein, KAZEMI HOSSEIN, REZAZADEH JAVAD
ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING
Corporate Governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’ s economic deve... ادامه
سال:2019
کلیدواژه: Tax Justice, Corporate Governance, Corporate social responsibility
نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI
ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING
Theorists are attempting to establish the principle of tax justice in order to prescribe the distribution of tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies ... ادامه
سال:2018
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
کلیدواژه: Managers ' Expectations Stickiness,The Dual Role of CEO,Institutional Shareholders,Non-Executive Members,The Three-Factor Model of Fama and French
نویسندگان: MOHAMADI NAHID, Bahar Moghadam Mehdi, Pourheidary Omid
ناشر: مطالعات تجربی حسابداری مالی - JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL
Predicting stock return rates and securities pricing is one of the most important issues in financial markets. The information provided by managers in Corporate financial statements helps investors make optimal decisions. The value of this information depends on its accuracy and correctness, and man... ادامه
کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach
نویسندگان: PAZOUKI PARISA, DARABI ROYA
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to Changes in activity volume, and change directions in activity volume do not affect cost Changes mag... ادامه
کلیدواژه: Corporate governance,Political instability,Earnings management,Board of Directors,Audit Committee,Palestine
نویسندگان: Ibraheem Aljadba Ali Hassan, Nawai Norhaziah, Laili Nur Hidayah
ناشر: مدیریت فناوری اطلاعات - Journal of Information Technology Management
The purpose of this paper is to investigate the role of political instability in the context of the association between board of directors (BOD) and audit committee (AC) quality as indicators of Corporate Governance Effectiveness and Earnings management (EM). The non-financial listed companies on th... ادامه
سال:2021
کلیدواژه: Corporate Governance,Corporate Governance Principles,Composition and Characteristics of the Board of Directors
نویسندگان: AMIRI MEYSAM, SHEKARKHAH JAVAD, Ebrahimi Sarve Olya Mohammad Hasan, MOZAFARI HAMID
The present study seeks to develop the board of director's principle and its Effectiveness on the Corporate Governance instructions of Securities and Exchange Organization of Iran. After reviewing the theoretical literature on the composition and characteristics of the board of directors in the corp... ادامه
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