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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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The Relation between Over-Investment and Marginal Value of Cash Holdings and Role of Corporate Governance

کلیدواژه: Cash holdings,Corporate governance,Excessive investment,Less than investment,Marginal value of cash holdings

نویسندگان: Mousavi Shiri Seyd Mahmoud, Mostafavi Niloofar, Yazdani Mahdieh

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

This study examines the relationship between marginal value of cash holdings and overinvestment as well as corporate governance of firms in the capital market (i. e. the Tehran Stock Exchange). The aim of this paper is to evaluate whether cash holdings have different value creation potential for fir... ادامه

سال:2017

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A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method:ادامه

سال:2024

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Factoring in Islamic Banking System

کلیدواژه: Banking law & regulation,Credit contracts,Bank loans,Bank cards,Factoring

نویسندگان: MUHAQQIQ DAMAD SEYYED MUSTAFA, Shiri Jamshid, GHASEMI FOROUGH

ناشر: آموزه های فقه مدنی - Civil Jurisprudence Doctrines

today, factoring is one of the sources for financing in banking law. After entering in the legal literature of banking system, it has had a special importance. Factoring is a contract which the debt is bought less or more than its nominal value from creditors by the debtor or third party. There is a... ادامه

سال:2016

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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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Modeling and Optimization of Hybrid Energy Systems Using Techno-economic and Environmental Characteristics

کلیدواژه: Renewable Energy Hybrid Energy System Multi, objective Optimization Multi, criteria Decision Analysis Sustainable Development

نویسندگان: Abdollahi Seyyed Amirreza, Ahrari Mahmoud, Ghazizadeh Ahsaee Mahdi

ناشر: کارافن - Karafan

The development of energy technologies with high efficiency, reliability and free from environmental contaminants is of great importance for sustainable development. The main goal of this research was the multi-objective techno-economic-environmental optimization of hybrid renewable energy systems p... ادامه

سال:2024

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The Tax System of the Islamic Government in Medina,An Approach to the Taxation of the Islamic Republic of Iran

کلیدواژه: Public sector economics,Bayt al-mal,Early Islamic economics,Taxation

نویسندگان: Mokhtarband Mahmoud, Naghdipour Mahmoud

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

Using a descriptive method and focusing on the authentic historical and narrative books this paper is intended to compare the structure and the system of taxation, economy and Bayt al-mal of the early Islam during the government of the Messenger of God with the system of taxation of the Islamic Repu... ادامه

سال:2021

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Experimental Study of Contaminant Transport in Porous Media Using ANFIS-RBF Hybrid Model

کلیدواژه: Experimental,ANFIS,Radial Basis Function,Contaminant

نویسندگان: MOUSAVI SHAHRAM

ناشر: مهندسی عمران مدرس - Modares Civil Engineering journal

Some uncertainties in the field parameters such as dispersion and hydraulic conductivity, unknown boundary conditions and the noise of the measured data are among the main limiting factors in the groundwater flow and contaminant transport modeling. Thus, simulation of contaminant transport can be an... ادامه

سال:2018

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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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