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The Role of Internal and External Dimensions of Corporate Governance on the Relationship between Information Asymmetry and Investment Efficiency

کلیدواژه: Investment efficiency,Information asymmetry,Internal corporate governance,External corporate governance

نویسندگان: MANSOURFAR GHOLAMREZA, Joudi Samira, Poursoleiman Ehsan

ناشر: تحقیقات مالی - Financial Research Journal

Objective: This research is aimed at investigating the impact of internal and external corporate governance on the relationship between information asymmetry and investment efficiency. Methods: For the purpose of analyzing the research hypothesis, 106 publicly traded firms on the Tehran Stock Exchan... ادامه

سال:2020

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Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?

کلیدواژه: Corporate Governance,Discretionary Accruals,Auditor's Tenure,Size of the Audit Firms,Information Asymmetry

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and crosssectiona... ادامه

سال:2019

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Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings: Increase or Decrease in the Firm Value?

کلیدواژه: Internal and external corporate governance quality,Information asymmetry,Agency costs,Cash holdings,Firm value

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA, DIDAR HAMZEH

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

Objective: Due to the different levels of corporate governance quality in different companies, it is expected that the quality of external and internal corporate governance in different companies will have a different effect on the reduction of agency problems and information asymmetry. This researc... ادامه

سال:2019

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Explaining Factors Affecting the Issue and Redemption of Mutual Fund Units: Comparison of the Behavior of Stock Funds and Fixed-income Funds

کلیدواژه: Mutual Fund,Stock Fund,Fixed-Income Fund,Unit Issue,Unit Redemption

نویسندگان: Zamharirlou Samira, MANSOURFAR GHOLAMREZA, GHAYOUR FARZAD

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY

The main goal of this research is to explain factors affecting the issue and redemption of units of mutual funds. For this purpose, a sample of 60 mutual funds was reviewed for a period of 64 months from March 22, 2012 to July 22, 2017 with a breakdown of 42 stock funds and 18 fixed-income funds. In... ادامه

سال:2020

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Corporate Governance Quality and Stakeholder Management: The Mediating Role of the Likelihood of Fraudulent Reporting

کلیدواژه: Corporate Governance, stakeholder management, fraudulent reporting

نویسندگان: Asghari Shiveh Ali, Ghayour Farzad, Mansourfar Gholamreza

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: examining the causes and conditions of financial scandals in companies shows that the lack of effective control over managers and imperfect governance of shareholders over how to manage affairs, along with delegating unlimited authority to management, provides grounds for f... ادامه

سال:2023

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Real Earnings Management, Corporate Governance Quality and Credit Rating

کلیدواژه: Credit rating,Corporate governance Quality,Real earnings management

نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA

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

Objective: Nowadays Owners uses corporate governance mechanisms to reduce the opportunistic behavior of managers and decrease credit rating level. Accordingly, the purpose of this article is to review the effect of real earnings management on the relationship between corporate governance quality and... ادامه

سال:2020

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Hybrid Analytical Models based on Queueing Networks and Generalized Stochastic Petri Nets for Performance Analysis of Load Balancing in Cloud Systems

کلیدواژه: Analytical modeling,Queueing network,Petri network,Cloud computing,Load balancing

نویسندگان: Ataie Ehsan

ناشر: رایانش نرم و فن آوری اطلاعات - JOURNAL OF SOFT COMPUTING AND INFORMATION TECHNOLOGY (JSCIT)

In this paper, analytical models are presented for modeling cloud load balancing mechanism combing queueing networks (QNs) and generalized stochastic Petri nets (GSPNs). To this end, a hybrid model is proposed to model a cluster inside an Infrastructure-as-a-Service (IaaS) cloud data center in the f... ادامه

سال:2022

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The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment

کلیدواژه: Keywords: Corporate Governance, Keywords: Research and Development Investment, Debt-based Financing,

نویسندگان: Rahmanian Abdolrasoul, Motae Samira

ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing

Abstract The purpose of this study is to investigate the role of debt-based financing in the relationship between corporate governance and R&D investment. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical popu... ادامه

سال:2023

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An Index for Economic Justice: The Case of Iran

کلیدواژه: Economic Justice,Iranian Economy,Multidimensional Index,Poverty

نویسندگان: Khandoozi Sayed Ehsan

ناشر: IRANIAN ECONOMIC REVIEW - IRANIAN ECONOMIC REVIEW

considering the normative nature of the theories of justice, a distinguished theory of justice could be formulated based on the fundamental teachings of Islam. Hence a new set of indexes are required to put this new concept to test. Through detailed study of the Islamic teachings, the research seeks... ادامه

سال:2015

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