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کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach
نویسندگان: PAZOUKI PARISA, DARABI ROYA
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect cost changes mag... ادامه
سال:2019
مشاهده/دانلود
کلیدواژه: Management Ability,Accounting,Corporate Governance Indicators,Artificial Intelligence
نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
The purpose of this research is to analyze management ability using artificial intelligence algorithm using accounting and corporate governance indexes. In this regard, to measure the management ability of the Demerjian index is used. Initial independent variables in this study include variables of ... ادامه
سال:2021
کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accountin... ادامه
سال:2020
کلیدواژه: AOGCM,Bayesian approach,Hybrid developed model,Seasonal variations of rainfall,Uncertainty
نویسندگان: jalili Sepideh, ASHOFTEH PARISA SADAT
ناشر: دانش آب و خاک - Water and Soil Science
In this research, the effect of climate change on rainfall was investigated using five AOGCM climatic models (HadCM3, CCSR-NIES, CSIRO-MK2, CGCM2 and GFDL R30) under emission scenarios A2 and B2 and Hybrid developed model resulting from these models based on Bayesian approach, in order to account fo... ادامه
کلیدواژه: corporate governance, Audit Committee, board of directors, Aggressive Business Strategy
نویسندگان: Fatheh Mohammad Hosein, Rahmani Parisa
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
1- INTRODUCTION The business strategy of companies plays an essential role in achieving the company's goals, and strategies should be adopted based on the company's ability, resources, and goals. Choosing the wrong strategy can jeopardize the interests of the stakeholders and the company. As a resul... ادامه
سال:2023
کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه
کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder
نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه
کلیدواژه: Digital Transformation, digital banking, Innovation strategy, Banking industry, Grounded theory
نویسندگان: Hadadi Hamideh, Khamseh Abbas, Torabi Taghi, Shakeri Roya
ناشر: پژوهش نامه مدیریت تحول (پژوهش نامه مدیریت) - TRANSFORMATIONAL MANAGEMENT JOURNAL (JOURNAL OF MANAGEMENT RESEARCH)
1- INTRODUCTIONThe rapid digitization of the banking industry necessitates robust innovation strategies to maintain competitiveness and address evolving customer needs. The sector faces challenges such as integrating emerging technologies, navigating regulatory fr... ادامه
سال:2025
کلیدواژه: Terrorism Financing,terrorist financing,Situational prevention,Digital Banking,terrorism
نویسندگان: Darabi Shahrdad, Samavati Pirouz Amir, Chegeni Mahdi, Valizadeh Maryam
ناشر: حقوق جزای بین الملل - International Criminal Law
Terrorism financing, as the financial system supporting terrorist activities, has become one of the most critical challenges to national and international security. Consequently, its prevention is of paramount importance in countering the funding of terrorism. This article examines the role of moder... ادامه
کلیدواژه:
نویسندگان: BAHRAMI ZONOUZ PARIMA, MEHRABIAN AZADEH, SEIFIPOUR ROYA, AMINRASHTI NARSIS
ناشر: اقتصاد مالی - Financial Economics
Capital adequacy ratio is one of the most important indicators in analyzing the situation of banks in order to manage banks against risks such as bankruptcy and their inability to meet obligations. This controls the risk management of banks. Therefore, the present study, investigates the effect of b... ادامه
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