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Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach

کلیدواژه: Audit report lag,Corporate governance measures,Structural equations

نویسندگان: EBRATI MOHAMMAD REZA, Jabbarzadeh Kangarloui Saeed, BAHRI SALES JAMAL, ASHTAB ALI

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The efficiency of financial reporting is considered as one of important characteristics of annual reporting quALIty. It is usually hidden in the timeliness of accounting information, which is one of quALItative characteristics of accounting information. The usefulness of information disclosed by com... ادامه

سال:2022

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The Impact of Corporate Governance on Tone of Financial Reporting

کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting

نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه

سال:2020

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The Disclosure of Accounting Information, Stock Price Synchronization and Stock Price Risk with Emphasis on Corporate Governance QuALIty

کلیدواژه: Disclosure of Accounting Information,Stock Price Synchronicity,Stock Crash Risk and Corporate Governance Quality

نویسندگان: Kangarloui Saeed Jabbarzadeh, Motavassel Morteza, Behnamoun Yaghoub

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Theorical effects of accounting disclosure on stock return, Jin and Myers (2006) explain synchronicity and stock crash risk. Specifically, if firm has a better disclosure standard, investors will have more motivation to aggregate firm’ s specific information and apply this information in in s... ادامه

سال:2020

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Designing and Explaining the Organizational Justice Model with the Islamic Values Approach in Iranian Education Organization

کلیدواژه: Organizational Justice,Islamic values,Education

نویسندگان: Zarbi Sevda, Amirkabiri Ali reza, Rabiee Mondjin Mohammad Reza

ناشر: مسائل کاربردی تعلیم و تربیت اسلامی - JOURNAL OF APPLIED ISSUES IN ISLAMIC EDUCATION

Objective One of the most important, valuable and emphasized issues in education system is the discussion of organizational justice, the observance of which is important and necessary in the ‘ education organization’ , which is an educational organization wherein the future infrastruct... ادامه

سال:2021

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The Relationship between Efficiency and Justice in Islamic Economics

کلیدواژه: Efficiency,Scarcity,Justice,Resources,Goal,Welfarism,Meta-welfarism

نویسندگان: LASHKARI ALI REZA

ناشر: جستارهای اقتصادی با رویکرد اسلامی - Journal of Economic Essays; an Islamic Approach

The quALIty of organizing society for using productive resources and distributing blessings, opportunities and facilities in the society is one of the important issues in identifying of economic systems. Clearly, choosing the best organization and arrangements for a society based on the kind of atti... ادامه

سال:2020

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Administrative System Health Model with Emphasis on Meritocracy in Government Organizations: A Hybrid Approach

کلیدواژه: Health,administrative system,meritocracy,government agencies,hybrid approach

نویسندگان: Mostafa Pour Mohammad Ali, Samiie Rouh Allah, mostaghimi Mahmoud Reza, Cheragh Ali Mahmoud Reza

ناشر: توسعه مدیریت و منابع انسانی و پشتیبانی - Development of Logistics and Human Resource Management

The purpose of this study is to present the health model of the administrative system with emphasis on meritocracy in government organizations using a hybrid approach. This research is applied in terms of purpose and mixed in terms of implementation method. The experts in this study were 50 people w... ادامه

سال:2021

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Non– Intrusive Appliance Load Disaggregation in Smart Homes Using Hybrid Constrained Particle Swarm Optimization and Factorial Hidden Markov Model

کلیدواژه: Non–,Intrusive Appliance Load Disaggregation,Smart Home,Swarm Particle Optimization,Factorial Hidden Markov Model

نویسندگان: DEJAMKHOOY ABDOLMAJID, AHMADPOUR ALI, POURJAFAR SAEED

ناشر: JOURNAL OF ENERGY MANAGEMENT AND TECHNOLOGY - JOURNAL OF ENERGY MANAGEMENT AND TECHNOLOGY

Nowadays, the prediction of the load performances in the smart systems is necessary to generate the minimum energy. In a smart home, there are various appliances that each of them has different behavior. These differences defined as appliance states. In this paper, an effective hybrid method is prop... ادامه

سال:2019

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Evaluation of Random Forest-Genetic Algorithm Hybrid Model in Estimating Daily Solar Radiation

کلیدواژه: Ardabil,Intelligent Models,Optimization,Solar Energy

نویسندگان: Hashemi Sajjad, Samadianfard Saeed, Sadraddini Ali Ashraf

ناشر: محیط زیست و مهندسی آب - Environment and Water Engineering

Solar energy is the most important source of renewable energy, in other words, the main source of energy on Earth. Therefore, estimating the solar radiation parameter with high accuracy is very important. In this regard, in the present study, meteorological data of 3 meteorological stations of Ardab... ادامه

سال:2022

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A Multi-criteria Decision Analysis Model on the Fuels for Public Transport with the Use of Hybrid ROC-ARAS Method

کلیدواژه: Multiple criteria analysis,Alternative fuels,Public transportation

نویسندگان: HATEFI MOHAMMAD ALI

ناشر: PETROLEUM BUSINESS REVIEW - PETROLEUM BUSINESS REVIEW

The motivation of this paper is the way in which the alternative fuel modes for public transport are analyzed. The aim is proposing a hybrid method to select the best fuel for public transport. The buses with old and new alternative fuels are considered in this paper. Several types of fuels are cons... ادامه

سال:2018

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Qard-based Zakat Financing: A Fiqhi Analysis

کلیدواژه:

نویسندگان: Mohammad Mahbubi Ali

ناشر:

The COVID-19 pandemic has resulted in the emergence of a new segment of vulnerable people who have been exposed to microcredit by loan sharks. They have either lost their jobs, been forced to take unpaid leave, or had to temporarily close their businesses due to Movement Control Orders (MCO) imposed... ادامه

سال:2022

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