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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

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The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees

کلیدواژه: Audit Fees,Conditional Conservatism,Corporate Governance,Litigation Risk

نویسندگان: KORDESTANI GHOLAMREZA, ABDI MOSTAFA, KAZEMI OLUM MAHDI

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

Audit fees raises By increasing litigation risks. Conditional conservatism reduces litigation risks and thereby has the negative impact on audit fees. In fact, both conservatively reporting and corporate governance are involved in reducing the uncertainty and their relationship is alternative, so wh... ادامه

سال:2020

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Investigating the Compliance of Operations and Financial Statements of Banks in the Foreign Exchange Sector With Interest-Free Banking Standards

کلیدواژه: interest-free banking,Foreign Exchange Operations,Bank Accounting,Income from Joint Activities,Ala-al-hesab Interest,Profit and Loss Statement

نویسندگان: ROHANI SEYED ALI, Banitaba Sayyed Mahdi, Movaffagh Mostafa

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

The proper fulfillment of the contracts specified in the Usury-Free Banking Act requires the implementation of special accounting rules which reflects the Usury-Free banking approach in the financial statements of the banks. Among these criteria, is the separation of bank income from Joint / Non-joi... ادامه

سال:2020

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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

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Examination of the Effects of Justice in Governance in the Thought of the Leaders of the Islamic Revolution and Allameh Tabataba'i

کلیدواژه: Imam Khomeini, Ayatollah Khamenei, Allameh Tabataba'i, Justice, governance, monotheistic education, Human dignity

نویسندگان: Moghadasi Mohamad Mahdi

ناشر: پژوهش در آموزش معارف و تربیت اسلامی - Research Quarterly Of Islamic Education and Training

Justice is an inherent inclination in humans, esteemed by all schools of thought, with political and educational schools claiming its realization. However, what distinguishes these schools from one another is the interpretation of justice they offer. Imam Khomeini and the Supreme Leader, considering... ادامه

سال:2024

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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

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A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Cardinality Constraints and Multi-Criteria Decision Making Methods (Case study of Tehran Stock Exchange)

کلیدواژه: Price Forecasting,LSTM,IAHP,CoCoSo,Cardinality Constraint

نویسندگان: Abdi Nasimeh, Moradzadehfard Mehdi, Ahmadzadeh Hamid, Khoddam Mahmoud

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

Due to the dynamic trend of stock prices and the volatile nature of the market, asset price forecasting plays a key role in creating an efficient strategy, and the results of price forecasting are a prerequisite for creating an optimal stock portfolio. The purpose of this study is to provide a hybri... ادامه

سال:2021

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Identifying Best Ideas in Iranian Mutual Funds

کلیدواژه: Best Ideas, Portfolio Performance, Mutual Funds

نویسندگان: Heidari Mahdi, Marashi Ali

ناشر: تحقیقات مالی - Financial Research Journal

Objective
Best ideas refer to trades within mutual funds that are driven by the goal of outperforming the index and are primarily based on expert analysis. According to the extant literature, in this study, we use four measures to detect the best ideas... ادامه

سال:2024

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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

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Classification of Autonomous, Linkage, Independent and Dependent Industries in Iran’ s Economy: Application of the Hybrid Model of Interpretive-Structural Modeling and Input-Output Table

کلیدواژه: Input-Output,DEMATEL,Interpretive Structural Modeling,Industrial Economics

نویسندگان: GHAEMI ASL MAHDI, RAJABI SAJAD

ناشر: پژوهش های اقتصاد صنعتی - Journal of Industrial Economic Research

In this study, based on the latest Input-Output matrix of the Iranian Statistics Center, first by using the ISM method, the interaction of the industry sectors has analyzed and The ISM total effect matrix used to provide the best results. The highest level of interaction is between the construction ... ادامه

سال:2019

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