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Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions

کلیدواژه: Financial fraud,Agency theory,Cognitive evaluation theory,External corporate governance

نویسندگان: Esmaili Kia Gharibe, Najafnia Somayeh, Oshani Mohammad

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: In one hand, based on one of the fundamental assumptions of agency theory, the external organizational pressure imposed on managers declines their potential moral hazard but on the other hand, the cognitive evaluation theory argument is that strong expectations of managers due to the stra... ادامه

سال:2019

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Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms

کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms

نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: Recent corporate scandals, global financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The financial statements provide all the financial information related to the financial condit... ادامه

سال:2022

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Intelligent Modeling; Single (Multi-layer perceptron) and Hybrid (Neuro-Fuzzy Network) Method in Forest Degradation (Case Study: Sari County)

کلیدواژه: Intelligent Modeling,Multilayer Perceptron,Neural-Fuzzy,Forest Degradation

نویسندگان: Mehrabadi Somayeh

ناشر: تحقیقات کاربردی علوم جغرافیایی - Journal of Applied Researches in Geographical Sciences

The classical methods, also known as hard methods, are based on the accuracy of calculations, while the real world is founded on the inaccuracy of boundaries and the uncertainties, which is more consistent with soft computing methods. Each of these methods has its own strengths and weaknesses, and t... ادامه

سال:2021

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Designing a Digital Marketing Model in Iran's Banking Industry

کلیدواژه: Marketing,Digital Marketing,Banking Industry,Information Technology

نویسندگان: Esmaili Neiri Reza, Hajipour Shooshtari Abdolhamid, Andervazh Leila

ناشر: تکنولوژی در کارآفرینی و مدیریت استراتژیک - Journal of Technology in Entrepreneurship and Strategic Management

In today's business world, digital technologies continue to advance at an increasingly rapid and revolutionary pace, often referred to as the Fourth Industrial Revolution. No aspect of business has remained untouched by its surging waves, leading to significant changes, adjustments, and modification... ادامه

سال:2024

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The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance

کلیدواژه: Corporate Governance,Timely Reporting Of Restatements,Abnormal Stock Returns,Unexpected Earnings

نویسندگان: MOUSAVI SHIRI SEYYED MAHMOUD, Ghadrdan Ehsan, CHERAGHI SOMAYEH

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

The aim of this study is to investigate the role of corporate governance in the timely of reporting the restated financial information and the effect of corporate governance on the relation between restated financial information and abnormal returns. A sample of 160 list companies in Tehran Stock Ex... ادامه

سال:2019

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Designing a Hybrid Model for Clustering Warehouse Items and Allocating Them to Storage Locations

کلیدواژه: Clustering,Warehouse,Allocation Generalized Mathematical Programming Model

نویسندگان: Mohajer Bajgiran Morteza, POOYA ALIREZA, NAJI AZIMI ZAHRA, Fadaei Somayeh

ناشر: مطالعات مدیریت صنعتی - JOURNAL OF INDUSTRIAL MANAGEMENT STUDIES

Management and warehousing operations are one of the essential parts of manufacturing and service organizations. Warehousing is one of the main components of the organization's activities, which has a high cost and deserves more attention from researchers in this field. The aim of this research is t... ادامه

سال:2022

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A Meta-analysis of the Relationship between Corporate Governance Mechanisms and Financial Performance in Islamic Banks

کلیدواژه: Corporate governance,Financial performance,Islamic banks,Meta-analysis approach

نویسندگان: Shirmehanji Mohammad Baqer, Nourahmadi Mohammad Javad, Tavassoli Mohammad Ismail

ناشر: معرفت اقتصاد اسلامی - Ma`rifat-e Eghtesad-e Islami

The relationship between corporate governance mechanisms and the financial performance of Islamic banks has been extensively studied in previous empirical research. However, the results differ mainly due to the heterogeneity of the samples used in the experimental research. To explain and draw concl... ادامه

سال:2021

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The effectiveness of Qard-al-Hasan (interest free loan) as a tool of monetary policy

کلیدواژه: Islamic banks ؛ Qard al-hasan

نویسندگان: Selim, Mohammad

ناشر: IMEFM (International Journal of Islamic and Middle Eastern Finance and Management)

This paper aims to investigate the macroeconomic effects of Qard-al-Hasan (QH) as a tool of monetary policy (MP) and its effectiveness in achieving full employment and price stability in the economy. Design/methodology/approach – QH-based MP and its effects on major macroeconomic variables are exami... ادامه

سال:2019

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Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms

کلیدواژه: Corporate Governance,Social Theory,Islamic Bank,Conventional Bank,Paradigm

نویسندگان: SALEHIFAR MOHAMMAD

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

The aim of this paper is to evaluate the corporate governance dimensions through the social theory perspective, as one of theories in sociology science, by application of four fundamental paradigms including functionalist, interpretive, radical humanist, and radical structuralism in Islamic and conv... ادامه

سال:2021

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Corporate Governance and Risk Management: Evidence from Iranian Banks

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نویسندگان: SOLGI MOHAMMAD

ناشر: پژوهش های پولی-بانکی - Journal of Monetary and Banking Research

To achieve optimal risk-taking in financial institutions, effective corporate governance mechanism, as a risk management tool, perform better than the legal requirements. So, in this research, we investigate the impact of corporate governance on capital adequacy and deposit cost coverage as risk ind... ادامه

سال:2018

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