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کلیدواژه: Corporate Governance,Voluntary Disclosure of Corporate Governance,Financial performance
نویسندگان: CHALAKI PARI, GHAYOUR FARZAD, Bagheri Kaveh
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
In recent years, a lot of researches have been done in the field of corporate governance and its features, but the impact of discretionary disclosure of information in the form of financial and non-financial reports on the financial performance of companies, is a new subject. So, the aim of this stu... ادامه
سال:2018
مشاهده/دانلود
کلیدواژه: Cost stickiness,Agency Problems,Corporate Governance Quality,Family Firms,Non-Family Firms.
نویسندگان: Farzad Ghayour Farzad Ghayour, Didar Hamzeh, Ghayour Farzad
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
Understanding cost behavior and identifying cost stickiness is crucial for internal and external stakeholders, as it influences company profitability and decision-making. Cost stickiness arises from the asymmetry in cost responses to changes in sales and can be affected by the agency problem, which ... ادامه
سال:2024
کلیدواژه: Mutual Fund,Stock Fund,Fixed-Income Fund,Unit Issue,Unit Redemption
نویسندگان: Zamharirlou Samira, MANSOURFAR GHOLAMREZA, GHAYOUR FARZAD
ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY
The main goal of this research is to explain factors affecting the issue and redemption of units of mutual funds. For this purpose, a sample of 60 mutual funds was reviewed for a period of 64 months from March 22, 2012 to July 22, 2017 with a breakdown of 42 stock funds and 18 fixed-income funds. In... ادامه
سال:2020
کلیدواژه: Corporate Governance, stakeholder management, fraudulent reporting
نویسندگان: Asghari Shiveh Ali, Ghayour Farzad, Mansourfar Gholamreza
ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی
Purpose: examining the causes and conditions of financial scandals in companies shows that the lack of effective control over managers and imperfect governance of shareholders over how to manage affairs, along with delegating unlimited authority to management, provides grounds for f... ادامه
سال:2023
کلیدواژه: phishing, Privacy, Digital Security, Iranian Law, Individual freedoms
نویسندگان: Khadempour Mana, Nikfarjam Kaveh
ناشر: حقوق سایبری - Journal of Cyber Law
Phishing, as a common threat in the digital space, employs deceptive methods such as sending fake emails or creating imitation websites to steal users’ sensitive information. These attacks not only jeopardize cybersecurity but also infringe on individuals’ privacy. In Iran, despite legal advancement... 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: Employees’ commitment ؛ iHRM ؛ Islamic human resource management ؛ Islamic management ؛ Organizational justice
نویسندگان: Fesharaki, Farzad ؛ Sehhat, Saied
ناشر: Emerald Publishing Limited
This paper aims to introduce and promote the novel concept of Islamic human resource management (iHRM) and assess its effects upon two organizational attitudes, namely, perceived justice and employees’ commitment. Design/methodology/approach – The present study is an applicable and empirical researc... ادامه
کلیدواژه: Open Innovation,Corporate Governance,Insurance Industry
نویسندگان: ZIYAE BABAK, Kafaee Farzad
ناشر: مدیریت نوآوری در سازمان های دفاعی - INNOVATION MANAGEMENT IN DEFENSE ORGANIZATIONS
Context/Purpose: Today, corporate governance is known as an ability to obtain financial and management health. In this regard, the Open Innovation provides useful and efficient ways to achieve strong corporate governance. Given the lack of research on open innovation to deal with the ultimate goals ... ادامه
کلیدواژه: Independence of the Board,Institutional Ownership,Petroleum and Petrochemical Industry,Employee Differential,Panel Data,Earnings Management
نویسندگان: Alimoradi Abbas, ZAMANI FARZAD
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
In this paper, we evaluate the effect of petroleum and petrochemical industry and corporate governance on the relationship between employee differential and free cash flow with earnings management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for... ادامه
سال:2019
کلیدواژه: Clustering,Ranking,Forecasting Credit Status of Loan Applicants,Karafarini Omid Fund,ROBPCA Principal Component Analysis,K-means Algorithm
نویسندگان: Asghari Farzad, AHMADI FARID
ناشر: پژوهشنامه اقتصادی - Journal of Economic Research
The aim of this paper is to present a hybrid model to evaluate performance of loan portfolio of banking system regarding loan repayment status and to forecast credit status of loan applicants. At first stage, we have taken credit granting management approach in order to cluster and rank 100, 224 loa... ادامه
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