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The Impact of Corporate Governance Mechanisms on the Earning Timeliness

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Impact of Reputation and Chief Executive Officer’ s Job Security on Financial Reporting Transparency

کلیدواژه: Media Coverage,Sales Volatility Coefficient,CEO Tenure,Financial Reporting Transparency

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: Individual characteristics of chief executive officers, CEOs, such as reputation and job security may eclipse their behavior and types of decisions in the organization, and thereby affect the transparency of financial reporting. In this research, the influence of reputation and CEOsȁ... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency

کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparenc... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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A Hybrid Model of Two-Stage DEA and PROMETHEE in the Gray Environment for Performance Evaluation

کلیدواژه: Performance Evaluation,Two-Stage DEA,MADM,PROMETHEE,Gray Numbers

نویسندگان: AMINI AMIR, ALINEZHAD ALIREZA

ناشر: پژوهش های نوین در ریاضی (علوم پایه دانشگاه آزاد اسلامی) - JOURNAL OF NEW RESEARCHES IN MATHEMATICS

One of the main challenges of performance evaluation in organizations and all systems is the irrationality and inaccuracy of the methods and criteria used. Traditional performance evaluation methods are mostly one-level, so they usually fail to provide sufficient feedback to identify inefficient uni... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

5 بازدید

مشاهده/دانلود

Provide a Model of Corporate Governance in Endowment Organizations (Case Study: Ā, stā, n Quds Razavi)

کلیدواژه: EĀ, stā, n Quds Razavi,Organizational Governance,endowments,Transparency,Accountability,Beneficiaries

نویسندگان: Salari Salman, RAHIMNIA FARIBORZ, KHORAKIAN ALIREZA, MORTAZAVI SAEED

ناشر: فرهنگ رضوی - JOURNAL OF RAZAVI CULTURE

Waqf has long been considered a good tradition in Iran. Using grounded theory methodology, this study has presented a cirporate governance model for Ā, stā, n Quds Razavi, the largest Iranian endowment organization and one of the largest charities in the world. Data collection was done thr... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Optimal Location of Electronic Charity Boxes Using a Hybrid Mathematical Model of Chance Constrained Goal Programming and EDAS Method

کلیدواژه: Stochastic Multiobjective Location Problem,Chance Constrained Goal Programming,Evaluation Based on Distance from Average Solution (EDAS),Electronic Charity Box

نویسندگان: OMRANI M., NAJI AZIMI Z., POOYA A.R., SALARI M.

ناشر: تحقیق در عملیات در کاربردهای آن - Journal of Operational Research in its Applications

Using mathematical modeling of the location problem is effective in optimization of the location of electronic charity boxes. This paper investigates the effective criteria of amount of donation in each district and each type of location, following the determination of study districts, identifying t... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks

کلیدواژه: Corporate Governance,Liquidity Risk,Credit Risk

نویسندگان: MARANJORY MEHDI

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

The purpose of this study was to investigate the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in Tehran Stock Exchange. In line with this goal, 10 banks were selected as examples during the 2018-2014 periods. To test the ... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

مشاهده/دانلود

Reconsideration of "Qardh" as a Profitable Contract in Islamic Banking

کلیدواژه: Riba-free banking system,Qardh,interest rate

نویسندگان: NAJI MEHDI

ناشر: تحقیقات اقتصادی - Journal of Economic Research

As the main incentive of a bank, as an economic agent, is gaining profit, the prohibition of lender asking borrower any bonus out of Qardh in Islamic Shari'ah have marginalized this type of contract in Islamic banking system and, in contrary to conventional banking system, let other types of Islamic... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

The Impact of Managerial Overconfidence on the Relationship Between Accounting Conservatism and the Lack of Transparency in Financial Reporting

کلیدواژه: Lack of transparency in financial reporting,accounting conservatism,xcessive management confidence

نویسندگان: Pourrezaei Maragheh Mehdi

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

This study aims to investigate the moderating role of managerial overconfidence in the relationship between accounting conservatism and the lack of transparency in financial reporting among companies listed on the Tehran Stock Exchange between 2019 and 2024. The study population included all listed ... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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Impact of Informational, Operational, and Corporate Governance Complexity Components of Companies on Mispricing of Stocks

کلیدواژه: Informational complexity,Operational complexity,Corporate governance,Mispricing of stocks

نویسندگان: Razavi Khosroshahi Seyed Mehdi, Baradaran Hassanzadeh Rasoul, Zeynali Mehdi

ناشر: تحقیقات مالی - Financial Research Journal

Objective: One of the important factors that investors are faced with in a stock exchange is the complexity of companies. Complexity can disrupt the process of extracting and using the required financial information. Increasing market uncertainty influences stock pricing. The main purpose of this re... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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