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The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior

کلیدواژه: Audit Quality,Corporate Governance,Corporate Competitive Environment,Managers’ ؛ Optimistic Behaviors and Managers’ ؛ Myopic Behaviors

نویسندگان: HASHEMI TILEHNOUEI MOSTAFA, NIKKAR JAVAD

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: This research is in the field of corporate governance and behavioral finance. Conflicts of interest between directors and shareholders create agency costs for shareholders' equity that are borne by shareholders. Two sources of this conflict are managerial optimism and managerial myopia. M... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange

کلیدواژه: corporate governance,audit quality,avoid paying taxes

نویسندگان: Shoja lelekaei Tahereh, Nikkar Behzad

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

The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regre... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Control or Innovation; Legal Requirements of Regulatory Policies in Artificial Intelligence

کلیدواژه: Artificial Intelligence (AI),legislation,Regulation,Regulatory Policy,Risk and Control,opportunity and Innovation

نویسندگان: Hashemi Seyed Hossein

ناشر: دولت و حقوق - Government and Law

In response to the rapid development of artificial intelligence (AI), various legal systems have created different regulatory and supervisory interventions for this technology. While some countries prioritize consumer protection by imposing stringent regulations, others adopt a more permissive appro... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

7 بازدید

مشاهده/دانلود

The Jurisprudential-Legal Analysis of the Indicators of Judicial Justice in the Constitution of the Islamic Republic of Iran

کلیدواژه: Judicial Justice,Trial,Parties to a Dispute,Indicator,Constitution

نویسندگان: MASOUDIAN MOSTAFA

ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE

Judicial justice is one of the important field of social justice which means the observance legal and divine rights of the companions in various processes of proceedings. Due to qualitativeness of the concept of justice, most countries nowadays have set different objective indicators and criteria fo... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

The Impact of Risk Tolerance, Capital Adequacy, Corporate Governance on the Performance of Tse's Banks

کلیدواژه: Credit Risk, :Operational Risk:, Liquidity Risk, Market Risk:, corporate governance, :Capital Adequacy

نویسندگان: Hashemi Alireza, Chavoshi Seyyed Kazem

ناشر: پژوهش های راهبردی بودجه و مالیه - Journal of Budget and Finance Strategic Research

Although banks and financial institutions always face problems and challenges during their activities for various reasons, the main reasons for banking problems are the lack of standards, regulations and single requirements in the world banking industry, lack of attention to risk management and non-... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

12 بازدید

مشاهده/دانلود

Predicting the Trajectory of Type 2 Diabetes Using a Hybrid Cellular Learning Automata and SIR Model: A Real-World Data Approach

کلیدواژه: Type 2 Diabetes,Predictive Modeling,Cellular Learning Automata (CLA),Susceptible–Infected–Recovered (SIR) Model,Health Data Mining

نویسندگان: Kashani Mostafa, Barzehkar Sedigheh

ناشر: مجله دیابت و متابولیسم ایران - Iranian Journal of Diabetes and Metabolism

Background: Type 2 diabetes is a major public-health threat of the present century, imposing substantial clinical and economic burdens on health systems. Accurate forecasting of disease incidence can support resource allocation and the design of targeted interventions. Methods: In this study, we dev... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

11 بازدید

مشاهده/دانلود

Investigating the Impact of the Corporate Governance Quality on the Relationship between Bank Social Responsibility and Earnings Quality

کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.

نویسندگان: Kazemioloum Mahdi, Abdi Mostafa

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power

کلیدواژه: value relevance of earnings,Managers' ability,Corporate Governance,Product Market Power

نویسندگان: HAJIANNEJAD AMIN, HASHEMI DEHCHI MAJID, Izadpanahi Fatameh

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

The purpose of this study is to investigate the ability of managers on the value relevance of earnings with respect to the role of corporate governance and product market power. The statistical the population of this study is all companies listed in Tehran Stock Market, in which 102 companies in the... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

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Deriving Rule Curve Based on Standard Operating Policy and Using Hybrid Models of Hedging Rule-Genetic Algorithm and Linear Programing-Hedging Rule

کلیدواژه: Genetic Algorithm,Linear Programming,Optimal operation,Hedging,Rule curve

نویسندگان: Ravanshadnia S., QADERI K., SAMARE HASHEMI M.

ناشر: آبیاری و زهکشی ایران - Iranian Journal of Irrigation and Drainage

Dam rule curves should be derived using operation models and considering reservoir storage as well as input flows, which results in better management of reservoir water. In this paper, rule curves of Doroudzan dam in Fars province, has been derived, using standard operating policy (SOP), hedging rul... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

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

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

12 بازدید

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