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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
سال:2020
مشاهده/دانلود
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
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
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
سال:2019
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: Audit Committee,Composition of Commissioners,Good Corporate Governance,Earnings Management
نویسندگان: Muda Iskandar, Maulana Weldi, Sakti Siregar Hasan, Indra Naleni
ناشر: IRANIAN ECONOMIC REVIEW - IRANIAN ECONOMIC REVIEW
the research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on Earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this ... ادامه
سال:2018
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
کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.
نویسندگان: Kazemioloum Mahdi, Abdi Mostafa
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه
سال:2023
کلیدواژه: CEO Power, Corporate governance, Earnings Performance, Financial reporting readability
نویسندگان: Fatahi Nafchi Hassan, Joodaki Mohammad, Mansoorian Zeynab
Objective Annual financial and non-financial reports play a crucial role in enhancing public understanding and facilitating communication with stakeholders. Organizations employ various strategies, including managing the tone and readability of their reports, to shape perceptions among their audienc... ادامه
کلیدواژه: "Moral hazard between Managers and Shareholders", "Earnings management Based on Accruals", "Earnings management Based on Actual Activities", " Corporate Governance"
نویسندگان: Abdigolzar Bahman, Badavar Nahandi Younes, Zeynali Mahdi
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
AbstractMoral hazard arises as a result of factors such as delegated powers to managers and their motivation to use these powers for personal gain, without regard to the interests of shareholders. Earnings management occurs when, as a result of delegated authority, managers make judgments in f... ادامه
سال:2024
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