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کلیدواژه: Islamic Fintech ؛ non permissible earning ؛ qarz al’hasan ؛ SMEs
نویسندگان: Al-Melahi, Abdellah Ali Ahmed ؛ Sa’ad, Auwal Adam
ناشر: Springer, Cham
... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Earnings timeliness Corporate governance Concentrated ownership Independence of board of directors State ownership
نویسندگان: ALINEZHAD SAROKOLAEI MEHDI, Salari Sardoee Safieh
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
Objectives: Users of financial statements mainly apply announced earnings as the basis for making economic decisions. However, in order to being useful for making sound decisions, the announced earnings must have some features such as timeliness. On the other hand, corporate governance mechanisms ca... ادامه
سال:2019
کلیدواژه: akhuwat ؛ Microfinance/fa?page=1&sort=1&ftyp=all&fgrp=all&flan=all&fyrs=all" target="_blank">Islamic Microfinance ؛ Microfinance ؛ Non-Profit Organisations
نویسندگان: Bashir, Mohsin ؛ Saleem, Ashar ؛ Ahmed, Ferhana
ناشر: Asian Journal of Management Cases
کلیدواژه: Multi-layer perceptron neural network, Cosmology algorithms, Beneish model, Corporate governance system
نویسندگان: Maleki Nia Nahid, Tehrani Reza, Tabriz Akbar Akbar, Fallah Shams Mirfeiz
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
Extended abstract1- INTRODUCTIONAccurately predicting earning manipulation in order to detect and identify manipulation of financial statements has always been one of the most fundamental challenges ahead of financial reports users. Because of increasing financial reporting fraud, this fact resulted... ادامه
سال:2021
کلیدواژه: Stock Fall Risk,Real Earnings Management,Institutional Ownership,Dynamic Panel Data
نویسندگان: Eslami Mohsen, Erzae Amir Hossein
ناشر: سیاست های مالی و اقتصادی - Journal of Fiscal and Economic Policies
The risk of stock price crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect crash risk. The quality of financial reporting and ea... ادامه
کلیدواژه: Corporate Governance,Earning Management,Market Liquidity
نویسندگان: MEHRANI KAVEH, Nasiri Farvazi Alireza
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
The purpose of this study is to examine the joint effects of corporate governance and earnings management on stock liquidity, measured by trading volume. In this study, the data was collected from 154 companies listed in the Tehran Stock Exchange, in the period 2008 to 2015. The tests of hypotheses ... ادامه
سال:2017
کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange
نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه
سال:2024
کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system
نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram
The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and accounting standards. The need to address this issue stems from the divergence between the principles gove... ادامه
کلیدواژه: Channel modeling,doppler effect,clustering,massive MIMO,ray tracing,5G
نویسندگان: Tamaddondar Mohammad Mehdi, NOORI NARGES
ناشر: - International Journal of Information and Communication Technology Research
This paper presents a novel three-dimensional (3D) time-variant hybrid channel model for massive multiple input multiple output (M-MIMO) wireless systems. The main aim of the proposed model is to find channel characteristics in a simple and precise manner. To achieve this purpose, this channel model... ادامه
کلیدواژه: A concept analysis,Non-technical skills,Cardiopulmonary resuscitation,the hybrid model
نویسندگان: HEYDARI ABBAS, HOSSEINI MOHAMMAD
ناشر: مجله انجمن آنستزیولوژی و مراقبت های ویژه ایران - JOURNAL OF IRANIAN SOCIETY ANAESTHESIOLOGY AND INTENSIVE CARE
Background and Aim: Despite the emphasis on the teaching and training of non-technical skills and teamwork based on CPR guideline (2015), the concept of non-technical skills in CPR is not well-known and clear in social and cultural context of medical sciences in Iran. Materials and methods: Using th... ادامه
سال:2018
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