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Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange

کلیدواژه: Accounting Conservatism,Corporate Governance,Political Connections

نویسندگان: POURHEIDARI OMID, Kiani Chandeh Ali, BARATI FARID

ناشر: پژوهش های مالی و رفتاری در حسابداری - JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING

The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political connections on accou... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

45 بازدید

مشاهده/دانلود

Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth

کلیدواژه: Corporate Governance,Research and Development Cost,Firm Growth

نویسندگان: POURHEIDARI OMID, Kiani Chandeh Ali, Bagheri masoodzadeh Mozhgan

ناشر: پژوهش های حسابداری مالی - Financial Accounting Research

In this study, the impact of corporate governance on the relationship between research and development expenditure and firm growth in Tehran stock exchange are investiagted. After reviewing the relevant literatures and setting the research hypotheses number of 110 companies over the years 2012-2017 ... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

50 بازدید

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Investigating the Effect of Effective Tax Rate and QuAlity of Corporate Governance on Tax Evasion and Tax Corruption

کلیدواژه: Effective tax rate,Quality of corporate governance,Tax evasion,Tax corruption

نویسندگان: NAMAZIAN ALI, POURHEIDARI OMID, Zeinali Hadis

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

Objective: This study investigated the effect of effective tax rates and the quAlity of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial stateme... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

58 بازدید

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Analysis of the Influence of Building Information Modeling (BIM) on Construction Project Management Areas of Knowledge: a Hybrid FANP-FVIKOR Approach

کلیدواژه: Building information modeling (BIM),PMBOK areas of knowledge,Triangular fuzzy number,Analytic hierarchy process (ANP),VIKOR

نویسندگان: Hoseini Ali Reza, GHANNADPOUR SEYED FARID, NOORI SIAMAK, YAZDANI MORTEZA

ناشر: - International Journal of Industrial Engineering & Production Research

In order to manage a project with integrity, a cohesive communication between its various sections is required. Basic tools, including analysis of risk and stockholders, provision of necessary resources on time and managing their availability, focusing on the approved budget, and satisfactory quAlit... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

28 دانلود

54 بازدید

مشاهده/دانلود

A Hybrid Model for Appraising and Forecasting Loan Repayments (Case Study: Karafarini OMID Fund)

کلیدواژه: Clustering,Ranking,Forecasting Credit Status of Loan Applicants,Karafarini Omid Fund,ROBPCA Principal Component Analysis,K-means Algorithm

نویسندگان: Asghari Farzad, AHMADI FARID

ناشر: پژوهشنامه اقتصادی - Journal of Economic Research

The aim of this paper is to present a hybrid model to evaluate performance of loan portfolio of banking system regarding loan repayment status and to forecast credit status of loan applicants. At first stage, we have taken credit granting management approach in order to cluster and rank 100, 224 loa... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

57 بازدید

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Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange

کلیدواژه: Financial Leverage,Dividend Policy,Corporate Governance,Firm Value

نویسندگان: Foroughi Daruosh, Jahanbakhsh Omid

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

Corporate Governance is a very important factor in increasing the value of the company. The impact of corporate governance on the company's value varies from firm to company, which can be attributed to the company's features, including financial leverage and dividend policy. Corporate governance and... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

60 بازدید

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Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches)

کلیدواژه: Productivity, Tose’e Ta’avon Bank, Selected branches

نویسندگان: SHarifi Hasan, Hojabrkiani Kambiz, Asgari Farid

ناشر: حسابداری دولتی - Governmental Accounting

In order to evaluate the productivity of banks, it is necessary to measure the efficiency of banks. Therefore, in this research, productivity and factors affecting it were investigated in the Tose’e Ta’avon Bank and its selected branches.
Methodology. The marginal cost function approach was use... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

18 دانلود

31 بازدید

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Revisiting the Conceptual and Structural Differences Between Economic and Financial Crimes in the Iranian Criminal Justice System: A Comparative and Criminological Study

کلیدواژه: Economic crimes, financial crimes, criminal policy, psychological element, economic order, criminal justice

نویسندگان: Hesami Ghahramanloo Farid, Hesami Ghahramanloo Hamed

ناشر: دانشنامه فقه و حقوق تطبیقی - Encyclopedia of Comparative Jurisprudence and Law

In recent decades, economic and financial crimes have become one of the most critical challenges in both domestic and international criminal law. While these two types of crimes are often used interchangeably in legal texts, a more precise examination of their concepts and instances within the Irani... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

29 بازدید

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Predicting Corporate Financial Distress Using a Hybrid Model of Artificial Immune System and Wavelet Neural Network (Artificial Intelligence)

کلیدواژه: Financial Distress,Financial Prediction,Wavelet Neural Network,Artificial Immune System,Logistic Regression,Hybrid Algorithm

نویسندگان: Mehrabi Reza, Hematfar Mahmoud, Sefati Farid

ناشر: تکنولوژی در کارآفرینی و مدیریت استراتژیک - Journal of Technology in Entrepreneurship and Strategic Management

In today's financial landscape, the prediction of corporate financial distress plays a crucial role in risk management and economic stability. This study aims to develop a hybrid predictive model that combines the Artificial Immune System (AIS) with the Wavelet Neural Network (WNN) to forecast finan... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

33 بازدید

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Consequences of the identity attitude towards the West in the foreign policy of the Islamic Republic of Iran and the Republic of Turkey (the period of Justice and Development Party)

کلیدواژه: identity, Foreign Policy, West, Islamic Republic of Iran, Republic of Turkey

نویسندگان: Vahidi Mahdi, Barzegar Keihan, Kiani Davood

ناشر: جغرافیا (برنامه ریزی منطقه ای) - Geography (Regional Planning)

The foreign policy of the Islamic Republic of Iran and the Republic of Turkey (the Justice and Development Party period) has been influenced by the identity attitude towards the West in recent decades. identity; As a tool for making the foreign policy of both countries, it has had a significant impa... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

30 دانلود

59 بازدید

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