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Designing a Hybrid Model of Factors Affecting Accounting Development in Iran

کلیدواژه: Accounting Development,Analysis,Cross-Compounding

نویسندگان: Goleyjani Mehrdad, ALIKHANI RAZIEH, MARANJORY MEHDI, Fallah Reza

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

The purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by con... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

8 بازدید

مشاهده/دانلود

Health Accounting Measurement and its Relationship with the Firm Value through Moderate Role of Corporate Governance

کلیدواژه: Corporate Governance,Firm Value,Health Accounting

نویسندگان: MARANJORY M., ALIKHANI R., Jahandar Lashaki M.

ناشر: حسابداری سلامت - JOURNAL OF HEALTH ACCOUNTING

Introduction: Managers are required not only to be accountable for financial and economic issues of the firms under their supervision, but also to consider hygienic, safety and health related issues of their staff and disclosing such information. The goal of this research is to examine health accoun... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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Automatic Grayscale Image Colorization using a Deep Hybrid Model

کلیدواژه: Deep Learning,Convolutional Neural Network (CNN),Image Colorization,Encoder-decoder,Inception-v2,Computer Vision

نویسندگان: Kiani Kourosh, Hemmatpour Razieh, Rastgoo Razieh

ناشر: هوش مصنوعی و داده کاوی - JOURNAL OF ARTIFICIAL INTELLIGENCE AND DATA MINING

Image colorization is an interesting yet challenging task due to the descriptive nature of obtaining a natural-looking color image from any grayscale image. To have a fully automatic image colorization procedure, we propose a convolutional neural network (CNN)-based model to benefit from the impress... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

14 بازدید

مشاهده/دانلود

Identifying and Prioritizing the Factors of Favorable Corporate Governance in Iran Insurance Company

کلیدواژه: Corporate Governance,Good Governance,Iran Insurance Company,Theme Analysis,TOPSIS

نویسندگان: Salami Mashallah, BAGHERZADEH MOHAMMAD REZA, Mehrara Asadollah, MATANI MEHRDAD

ناشر: پژوهشنامه بیمه - Iranian Journal of Insurance Research

Objective: The purpose of this study is to identify the factors of favorable corporate governance in Iran Insurance Company and prioritize them using fuzzy TOPSIS method. Method: This study is a descriptive, applied and multi-methods research. Fifteen experts participated in the qualitative study an... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

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The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance

کلیدواژه: Corporate governance,Dynamic capital structure,Operating cash flows

نویسندگان: Ramezanpour Soheila, ZOLFAGHARI MEHDI, ZAREI REZA

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

The corporate governance determines relations among executive managers, stockholders, board of director and others that consider four main goals between executive managers and board of director and against stockholders and other stakeholders included accountability, transparency, justice and neutral... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

9 بازدید

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Development of Earning Manipulation Prediction Model Applying Hybrid Neural Network and Cosmology Based Algorithms

کلیدواژه: Multi-layer perceptron neural network, Cosmology algorithms, Beneish model, Corporate governance system

نویسندگان: Maleki Nia Nahid, Tehrani Reza, Tabriz Akbar Akbar, Fallah Shams Mirfeiz

ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics

Extended abstract1- INTRODUCTIONAccurately predicting earning manipulation in order to detect and identify manipulation of financial statements has always been one of the most fundamental challenges ahead of financial reports users. Because of increasing financial reporting fraud, this fact resulted... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

13 بازدید

مشاهده/دانلود

Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency

کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparenc... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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Impact of Reputation and Chief Executive Officer’ s Job Security on Financial Reporting Transparency

کلیدواژه: Media Coverage,Sales Volatility Coefficient,CEO Tenure,Financial Reporting Transparency

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: Individual characteristics of chief executive officers, CEOs, such as reputation and job security may eclipse their behavior and types of decisions in the organization, and thereby affect the transparency of financial reporting. In this research, the influence of reputation and CEOsȁ... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

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The Impacts of Smart Contracts on Accounting and Auditing

کلیدواژه: Smart Contracts,Block Chain,Robotic Automation Process,Artificial Intelligence,Internet of Things

نویسندگان: Jamalianpour Mozaffar, Alipour Fallah Pasand Ali

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

Since the dawn of time, mankind has been in search of different ways of exchanging goods and services. Such exchanges have been built upon contracts or agreements between two or more parties whose will has given way to the creation of a legal phenomenon. Since the last few decades, man’ s eve... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

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