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The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability

کلیدواژه: Corporate Governance, Behavioral features, managers' optimism, Ability to compare financial statements

نویسندگان: Amiri Seyed Khosroo, Rezaei Farzin, Khalatbari Limaki Abdossamad

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

Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of managers. One of the mechanisms to reduce the representation... ادامه

سال:2022

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A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method:ادامه

سال:2024

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Challenges of Combating Bank Corruption in International Law Towards the Islamic Banking System in Iran and other Islamic countries

کلیدواژه: International Law, International Banking, fighting corruption, Islamic Banking

نویسندگان: REZAEI HAMID, Mirmohammadi Seyed Mostafa, Ziaee Seyed Yser

ناشر: جغرافیا (برنامه ریزی منطقه ای) - Geography (Regional Planning)

Dealing with corruption is now in the focus of domestic law and international law documents. Several international documents have been prepared to deal with corruption, in which corruption in the banking system has also been taken into consideration. Among them, the International Convention against ... ادامه

سال:2022

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Pathology of the Model of Justice in the Islamic Republic Administrations with Emphasis on Motahari and Imam Khomeini's Thoughts

کلیدواژه: Social Justice,developmental plans,pathology,revolution leaders

نویسندگان: REZAEI JAFAR, ALIHOSSEINI ALI, Imam Jome ehzadeh Seyed Javad, AGHAHOSSEINI ALIREZA

ناشر: پژوهش های انقلاب اسلامی - Islamic Revolution Research

Justice is one of the most attentive Qur'anic and Islamic instructions that have come to light in the political and social ideas of the leaders of the Islamic Revolution, such as Imam Khomeini and the martyr Ayatollah Motahari. But despite the fact that the slogan of social justice and emphasis on i... ادامه

سال:2019

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A Review of the Book The Art of Islamic Banking and Finance

کلیدواژه: Islamic Banking,Interest-free,Social Responsibility,Commodity Indexation,Mark to Market

نویسندگان: Amiri Tehrani S.M.Reza

ناشر: پژوهشنامه انتقادی متون و برنامه های علوم انسانی - JOURNAL OF CRITICAL LITERATURE AND HUMANITIES

The Art of Islamic Banking and Finance narrates the author’ s (Yahia Abdul-Rahman) achievement in constituting an interest-free bank in the U. S. A. As a matter of fact, he explores banking and finance laws and regularities in the U. S as well as the Islamic banking system in the world. The r... ادامه

سال:2021

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Predicting Unconfined Compressive Strength of Intact Rock Using New Hybrid Intelligent Models

کلیدواژه: Intact rock,Unconfined compressive strength,Adaptive neuro-fuzzy inference system,Genetic algorithm,Particle swarm optimization

نویسندگان: REZAEI M., Asadizadeh M.

ناشر: معدن و محیط زیست - JOURNAL OF MINING AND ENVIRONMENTAL (INTERNATIONAL JOURNAL OF MINING & ENVIRONMENTAL ISSUES)

Bedrock unconfined compressive strength (UCS) is a key parameter in designing the geosciences and building related projects comprising both the underground and surface rock structures. Determination of rock UCS using standard laboratory tests is a complicated, expensive, and time-consuming process, ... ادامه

سال:2020

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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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Liquidity Risk Management Framework of Mutual Funds

کلیدواژه: Mutual funds, Liquidity Risk Management, Liquidity Risk Management Tools

نویسندگان: Hosseini Seyed Hossein, Ebrahimi Sarv Oliya Mohammad Hassan, Amiri Maysam, Peymanifurushani Moslem

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

 
The possibility of repurchasing the investment units issued by the fund is a distinctive feature of open-end mutual funds, which exposes these funds to liquidity risk. The main challenge of liquidity management of these funds is providing cash during a crisis and also facing ... ادامه

سال:2023

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The Relationship between Islamic Banking and Finance Researches with Macroeconomic Variables; Case Study: Quarterly Journal of Islamic Economics

کلیدواژه: Research,Islamic Banking,Islamic Finance,Islamic economics,Inflation

نویسندگان: Qelich Wahhab, AMIRI HOSSEIN

ناشر: اقتصاد اسلامی - Islamic Economics

Today, the development and progress of societies is tied to the results of scientific research, on the one hand, research is a field for examining and discovering the challenges and problems of the legislative and executive system, and on the other hand, it is an opportunity to search, design and ex... ادامه

سال:2020

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A Justice Based Interpretation of ‘ Positive’ Economics; an Exposition of the Function of Economics and its Relation to Islamic Economics

کلیدواژه: Conflict Of Interest,Justice,Philosophy of Economics,Philosophy of Islamic Economics,Positive-normative Distinction

نویسندگان: REZAEI MOHAMMAD JAVAD, MOVAHEDI BEKNAZAR MAHDI

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

Clarification of definitions and functions of social sciences has important implications in our understanding about the nature and method of these sciences. This paper seeks to clarify the position of ideas about justice in the scientific effort of economists, by presenting an account about the natu... ادامه

سال:2021

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