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intellectual capital and the Relation between Corporate Governance and Tax Avoidance

کلیدواژه: tax avoidance,corporate governance,intellectual capital

نویسندگان: Faghani Mahdi, Darsanj Sakine, Saeidi Moslem, ZAREI HAMID

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

Lack of proper corporate governance mechanisms can pave the way for management opportunistic actions one of which is to lead tax avoidance activities towards their own benefits, which in turn may waste tax resources. The purpose of this paper is to investigate the effect of intellectual capital on t... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

The Impact of Business Strategy and Corporate Governance on intellectual capital Disclosure in Selected Companies of Tehran Stock Exchange Using the panel data model

کلیدواژه: Business Strategy,Intellectual Capital Disclosure,Corporate Governance,Exchange Companies

نویسندگان: KEYGHOBADI AMIRREZA, DAMANKESHIDEH MARJAN

ناشر: مهندسی مالی و مدیریت اوراق بهادار (مدیریت پرتفوی) - FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)

Today, because of the increasing competition in the global market, organizations need to change their product assets or create new products, business tactics and upgrades. The success of an organization in developing new products depends on the development of capabilities and relationships that are ... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

Using DEA Model to Measure the Effect of Mutual Funds capital Flows on capital Market Technical Efficiency

کلیدواژه: Issued Flow,Redemption Flow,Net Flow,Mutual Funds,Market Technical Efficiency

نویسندگان: TAVANGAR AFSANEH, Khabbazzadeh Mohammad Esmaeil

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

In this research، we studied the effect of capital flows of Mutual Funds on capital Market technical efficiency by using DEA (Data Envelopment Analysis) for 22 Mutual Funds listed in Tehran Stock Exchange during the years 2010-2014. We considered mutual funds’ trade volume and total assets as... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Instruments for investment protection when structuring Islamic venture capital

کلیدواژه: Equity finance ؛ Investment protection ؛ Islamic finance ؛ Islamic venture capital ؛ Small and medium-sized enterprises (SMEs)

نویسندگان: Ibrahim, Abdul-Jalil ؛ Kahf, Monzer

ناشر: Emerald Publishing Limited

Purpose – This paper aims to explore how Sharīʿah-compliant instruments can be used to protect investments and attract investors to Islamic venture capital (IVC). Equity investments in Islamic finance are trailing behind their potential value. This is partly due to the limited instruments available ... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

70 دانلود

187 بازدید

مشاهده/دانلود

Optimal capital Adequacy Ratio in an Islamic Banking System

کلیدواژه: Capital Adequacy Ratio,Islamic Banks of Iran,Profit Efficiency,Risk

نویسندگان: Ansari Samani Habib, Eisavi Mahmoud, Amoozad Khalili Hasan

ناشر: مجله بین المللی بازرگانی و توسعه - International Journal of Business and Development Studies

With the advent and growth of Islamic banking, various researches have been performed to analyze the performance and mechanisms of regulatory rules of this industry. Due to the special role of banks in the economic systems of countries and the world, significant regulatory and control rules were use... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

6 دانلود

17 بازدید

مشاهده/دانلود

Evaluating the Performance of Iran's Islamic Banking in Providing Venture capital

کلیدواژه: VENTURE CAPITAL, ISLAMIC BANKING, UNIVERSAL BANKING, ANGLO-SAXON BANKING

نویسندگان: HOSSEINZADE BAHREINI MOHAMMAD HOSSEIN, MALEK SADATI SAEED

ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics

The distinctive feature of Islamic banking compared to other banking systems is necessity of bank participation in the risk that credit recipient endure in his production. In the other word, it is expected that Islamic banks provide venture capital to manufacturing firms. However, it seems that in p... ادامه

سال:2017

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

18 بازدید

مشاهده/دانلود

Investigating the Impact of Corporate Governance on the capital Allocation Efficiency

کلیدواژه: Corporate governance,Capital allocation,Investment efficiency,Corporate governance components,Tehran Stock Exchange (TSE)

نویسندگان: Vares Hamed, Salavatizadeh Ali, Bannazadeh Mohammad Javad

ناشر: مدیریت دولتی - Journal of Public Administration

Objective: The role of corporate governance in matching the interests of senior executives with those of the shareholders’ interests has been investigated in previous studies. If corporate governance can reduce agency costs, companies with good governance may have fewer unfavorable issues in their c... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

21 بازدید

مشاهده/دانلود

Financing SMEs in Ghana Using Islamic Venture capital: Structuring and Investment Protection

کلیدواژه: Finance SMEs ؛ Ghana ؛ Islamic finance ؛ Islamic studies ؛ Islamic venture capital

نویسندگان: Ibrahim, Abdul-Jalil

ناشر: Hamad Bin Khalifa University (Qatar)

The main objective of the study is to explore how VC in an Islamic frame can be used to finance SMEs and start-ups in Ghana with focus on investment protection. The study is aimed at looking at how IVC can be structured and how Shari’ah-compliant instruments can be used to protect investments and at... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Thesis

258 دانلود

235 بازدید

مشاهده/دانلود

Evaluation of the Criteria of Corporate Civilizational Governance Structure in the Iranian capital Market

کلیدواژه: Corporate Civilizational Governance Structure,Adhocracy,Interpretive Ranking Proses

نویسندگان: Abshirini Elham, KHODADADI VALI, Nasiri Saeed, KHEDRI NADER

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Commercial corporations, as an undeniable necessity of protecting the resources of stakeholders, need a civilized corporate governance structure,in a way that over time can meet the information needs and expectations of stakeholders. Corporate Governance Civilization is considered as a structural ke... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Impact of Risk Tolerance, capital Adequacy, Corporate Governance on the Performance of Tse's Banks

کلیدواژه: Credit Risk, :Operational Risk:, Liquidity Risk, Market Risk:, corporate governance, :Capital Adequacy

نویسندگان: Hashemi Alireza, Chavoshi Seyyed Kazem

ناشر: پژوهش های راهبردی بودجه و مالیه - Journal of Budget and Finance Strategic Research

Although banks and financial institutions always face problems and challenges during their activities for various reasons, the main reasons for banking problems are the lack of standards, regulations and single requirements in the world banking industry, lack of attention to risk management and non-... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

14 بازدید

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