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کلیدواژه: auditor's industrial specialty,Corporate governance,Information asymmetry
نویسندگان: Mahdavi Gholam Hossein, Shabani Farhad
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Information asymmetry, in the line of corporation governance and being affected by agency theory, makes demands for auditing. In capital markets, information is considered as an important factor which is qualified by auditors. The main objective of this study is to investigate the effect of industri... ادامه
سال:2020
مشاهده/دانلود
کلیدواژه: Economic Justice, Imam Khomeini, New Paradigm, Islam
نویسندگان: Shakespeare Rodney
ناشر: - Islamic Political Thought
Imam Khomeini said that the aims of the Iranian Revolution include national independence and Economic Justice. But he also said that Economic Justice cannot be found in today’s “incorrect system of economy prevalent in the world of Islam,” The incorrect system, therefore, must be replaced. How can ... ادامه
سال:2023
کلیدواژه: Auditors, Accountability, Corporate Governance, Transparency, Professional Behavior
نویسندگان: Achak Hamed, Hirad Alireza, Haghparast Abbasali, Sotudeh Reza
ناشر: مطالعات اخلاق و رفتار در حسابداری و حسابرسی - Studies of Ethics and Behavior in Accounting and Auditing
Introduction: auditors are vital to the framework of corporate governance, acting as key components in ensuring transparency and accountability within organizations. Their role extends beyond merely validating financial statements; they assess various risks and aid boards and audit committees in the... ادامه
سال:2025
کلیدواژه: Industrial Park,Environmental Impact Assessment,Fuzzy Expert System,Rapid Impact Assessment Matrix
نویسندگان: Ghobadi Morteza, Ahmadipari Masumeh
ناشر: علوم بهداشتی جندی شاپور - Jundishapur Journal of Health Sciences
Background: Identifying the effects of industrial complexes on the environmental components is essential in the industrial activities' development planning. Objectives: The purpose of this study was to evaluate the environmental impact of Khorramabad industrial parks using hybrid modeling. Methods: ... ادامه
سال:2022
کلیدواژه: Person-Job Fit,Big Five personality model,Job Opportunity,Auditing
نویسندگان: MASHAYEKH SHAHNAZ, KHOEINI MAHIN
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
People are looking for a job that they are interested in and try to match their abilities with the job they are looking for. In this study, using the Big five model of Personality, the concept of the person-job fit, and the accounting students' career intersts in auditing has been investigated. The ... ادامه
کلیدواژه: Corporate Governance,Discretionary Accruals,Auditor's Tenure,Size of the Audit Firms,Information Asymmetry
نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and crosssectiona... ادامه
سال:2019
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
سال:2018
کلیدواژه: Internal and external corporate governance quality,Information asymmetry,Agency costs,Cash holdings,Firm value
نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA, DIDAR HAMZEH
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Due to the different levels of corporate governance quality in different companies, it is expected that the quality of external and internal corporate governance in different companies will have a different effect on the reduction of agency problems and information asymmetry. This researc... ادامه
کلیدواژه: Corporate Governance,Stock Price Crash Risk,Financial Reporting Quality,Auditor Expertise
نویسندگان: Eslamdoost Mahnaz, Ranjbar navi Rostam, Chenari Hassan
Objective: The main purpose of this study is to examine the effect of external corporate governance mechanism on stock price crash risk in firms listed on the Tehran Stock Exchange, with emphasis on financial reporting quality and auditor industry expertise. Methods: Data in the research was collect... ادامه
سال:2021
کلیدواژه: Investment efficiency,Information asymmetry,Internal corporate governance,External corporate governance
نویسندگان: MANSOURFAR GHOLAMREZA, Joudi Samira, Poursoleiman Ehsan
ناشر: تحقیقات مالی - Financial Research Journal
Objective: This research is aimed at investigating the impact of internal and external corporate governance on the relationship between information asymmetry and investment efficiency. Methods: For the purpose of analyzing the research hypothesis, 106 publicly traded firms on the Tehran Stock Exchan... ادامه
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