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Discretionary Disclosure of corporate Governance and Financial Performance

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

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corporate Governance, Social Responsibility Disclosure, the Company's Value

کلیدواژه: Company's Value,Concentration of Ownership,Corporate Governance,Block Ownership,Social Responsibility

نویسندگان: HAJIHA ZOHREH, SHAKERI ABDOREZA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

corporate social responsibility and related Disclosures are critical to the continuity of corporate activities. The purpose of this paper is to study the relation between corporate governance, social responsibility and the company’ s value among the firms listed in Tehran Stock Exchange. The ... ادامه

سال:2020

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corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of corporate Governance

کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management

نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including corporate Social Responsibility (CSR), now holds equal importa... ادامه

سال:2023

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Idiosyncratic Risk and Disclosure of corporate Social Responsi-bility: Emphasizing the Role of corporate Governance

کلیدواژه: Disclosure of CSR Information,Idiosyncratic Risk,Ownership Structure,Board Characteristics,Incentive Contracts

نویسندگان: Kargarpour Khatereh, KHODADADI VALI, JORJORZADEH ALIREZA, SALEHI ALLAH KARAM, Kaab Omeir Ahmad

ناشر: - Advances in Mathematical Finance and Applications

In this study, the impact of corporate social responsibility (CSR) Disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as owne... ادامه

سال:2021

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Effects of Audit-related Features and corporate Governance Mechanisms on Timely Disclosure

کلیدواژه: audit report lag,timely disclosure,Corporate Governance,audit committee activity

نویسندگان: Lari dashtebayaz Mahmoud, Mohammadi Shaban, NAGHSHBANDI NADER, Moeinnezhad Behrad

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

This study examines effects of corporate governance mechanisms and audit features on timely Disclosure predicted through an audit report lag. This research is an applied and descriptive-correlative one which uses the multivariate regression method and Eviews software to analyze the data. The sample ... ادامه

سال:2019

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Identification of Voluntary Disclosure Indicators and corporate Governance: The gap between current and expected Situations

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

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Investigating the Impact of corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information

کلیدواژه: corporate governance,Competitiveness,managerial conservatism,Voluntary Disclosure

نویسندگان: Elhami Mahsa, VAKILI FARD HAMIDREZA

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on voluntary Disclosure of information. Panel members were used. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the f... ادامه

سال:2022

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Disclosure of Social Responsibility, Stock Price Informativeness with an Emphasis on the Mediating Role of corporate Governance

کلیدواژه: Keywords: Keywords: Corporate Social Responsibility, stock price informativeness, corporate management,

نویسندگان: Karimi Zahra, Nasirzade Farzane

ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing

AbstractStock price informativeness, as a measure of the future state of the company to express information that is not easily accessible to outsiders is very attractive among investors and capital market analysts. In addition, if entities can base their financial decisions on stock prices; They wil... ادامه

سال:2023

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The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between corporate Governance and Information Asymmetry

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

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The Disclosure of Accounting Information, Stock Price Synchronization and Stock Price Risk with Emphasis on corporate Governance Quality

کلیدواژه: Disclosure of Accounting Information,Stock Price Synchronicity,Stock Crash Risk and Corporate Governance Quality

نویسندگان: Kangarloui Saeed Jabbarzadeh, Motavassel Morteza, Behnamoun Yaghoub

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Theorical effects of accounting Disclosure on stock return, Jin and Myers (2006) explain synchronicity and stock crash risk. Specifically, if firm has a better Disclosure standard, investors will have more motivation to aggregate firm’ s specific information and apply this information in in s... ادامه

سال:2020

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