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کلیدواژه: Board Independence,Dual Responsibility,Institutional Ownership,Life Cycle,Sticky Dividend
نویسندگان: Beshkooh Mehdi, Moharram Khani Mohsen
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
Purpose: The purpose of the present study is to provide models for measuring the dividend bonding phenomenon and its impact on corporate governance mechanisms and life cycles. Method: In order to achieve the purpose of the study, 119 companies were selected from among the listed companies at Tehran ... ادامه
سال:2020
مشاهده/دانلود
کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity
نویسندگان: IMENI MOHSEN
ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS
Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classificati... ادامه
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
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
کلیدواژه: corporate governance in bank,ownership,management control,external control,internal control
نویسندگان: REZAEE MOHSEN, NAZEMI AMIN
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Corporate governance is one of the most important factors in monetary institutes and the stronger the corporate governance, the better to inhibit from corruption. As a result representing appropriate corporate governance is investigated in this research. First of all, different criteria are extracte... ادامه
کلیدواژه: Fundamental Variables,Mutual Fund,Manager Ability,Accurate Market Timing
نویسندگان: HASSANI MOHSEN, LALBAR ALI
ناشر: توسعه و سرمایه - JOURNAL OF DEVELOPMENT AND CAPITAL
Objective: The structure of mutual funds and, of course, other reasons cause the management of these funds to trade based on evaluation criteria. Unexpected cash flows allow managers to constantly maintain the balance of their portfolios to control liquidity. Investment fund managers must provide li... ادامه
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
کلیدواژه: Islamic Social Financial Effects, human development, Institutional Quality Index, Poverty
نویسندگان: Kian Poor Saeed, Hajian Mohsen
ناشر: مطالعات و سیاست های اقتصادی - Journal of Economic Studies and Policies
This study examines the impact of Islamic social finance, the Islamic Human Development Index, and various macroeconomic indicators on poverty reduction in member countries of the Organization of Islamic Cooperation from 2000 to 2022. Using a fixed effects model, the research analyzes the relationsh... ادامه
کلیدواژه: Electromagnetic flowmeter, Computational fluid dynamics, Magnetic induction intensity, Turbulent flow
نویسندگان: Yousefi Mohsen, Moayyedi Mohammad Kazem
ناشر: نشریه پژوهشی مهندسی مکانیک ایران (فارسی) - IRANIAN JOURNAL OF MECHANICAL ENGINEERING (ENGLISH)
Electromagnetic flowmeters are high-precision devices that can be used to measure fluid flow in engineering systems, including municipal water supply networks. In this research, electromagnetic flowmeter modeling has been used which is a hybrid model based on numerical simulation results of turbulen... ادامه
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
سال:2023
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