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The Impact of Managerial Overconfidence on the Relationship Between Accounting Conservatism and the Lack of Transparency in Financial Reporting

کلیدواژه: Lack of transparency in financial reporting,accounting conservatism,xcessive management confidence

نویسندگان: Pourrezaei Maragheh Mehdi

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

This study aims to investigate the moderating role of managerial overconfidence in the relationship between accounting conservatism and the lack of transparency in financial reporting among companies listed on the Tehran Stock Exchange between 2019 and 2024. The study population included all listed ... ادامه

سال:2024

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The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks

کلیدواژه: Corporate Governance,Liquidity Risk,Credit Risk

نویسندگان: MARANJORY MEHDI

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

The purpose of this study was to investigate the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in Tehran Stock Exchange. In line with this goal, 10 banks were selected as examples during the 2018-2014 periods. To test the ... ادامه

سال:2022

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Reconsideration of "Qardh" as a Profitable Contract in Islamic Banking

کلیدواژه: Riba-free banking system,Qardh,interest rate

نویسندگان: NAJI MEHDI

ناشر: تحقیقات اقتصادی - Journal of Economic Research

As the main incentive of a bank, as an economic agent, is gaining profit, the prohibition of lender asking borrower any bonus out of Qardh in Islamic Shari'ah have marginalized this type of contract in Islamic banking system and, in contrary to conventional banking system, let other types of Islamic... ادامه

سال:2019

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Impact of Informational, Operational, and Corporate Governance Complexity Components of Companies on Mispricing of Stocks

کلیدواژه: Informational complexity,Operational complexity,Corporate governance,Mispricing of stocks

نویسندگان: Razavi Khosroshahi Seyed Mehdi, Baradaran Hassanzadeh Rasoul, Zeynali Mehdi

ناشر: تحقیقات مالی - Financial Research Journal

Objective: One of the important factors that investors are faced with in a stock exchange is the complexity of companies. Complexity can disrupt the process of extracting and using the required financial information. Increasing market uncertainty influences stock pricing. The main purpose of this re... ادامه

سال:2022

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Developing a Model for Policy Making in Digital Banking, Based on Network Approach

کلیدواژه: Public Policy Making,Smart Economy,Digital Banking,Network Policy Making,Digital Banking Policy Making Actors

نویسندگان: Ghadami Mehdi, MOUSAKHANI MORTEZA, Alwani Sayyed Mehdi, yazdani hamidreza

ناشر: سیاستگذاری عمومی - IRANIAN JOURNAL OF PUBLIC POLICY

Networks are considered as tools of collaboration between different sections of society. Using networks, all stakeholders can be involved in the policy-making process. The digitalization of the economy in general and the banking industry in particular, is among the phenomena of the present age. The ... ادامه

سال:2022

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Redesigning Qard-al-Hasan Bank in the Islamic Banking Plan as an Institution that Expands the Culture of Qard-al-Hasan (Emphasizing the Actions of RESALT QARD AL_HASAN BANK)

کلیدواژه: Qard-al-Hasan, islamic banking, Islamic banking plan, Culture of Qard al-Hasan

نویسندگان: Shahabi Vahid, Khoshakhlaq Mehdi

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

1. Introduction and Objective
The full realization of Islamic banking is a primary goal of the Iranian banking system, with the potential to bring significant social and economic benefits. Among its components, Qard-Al-Hasan, a form of interest-free loan, stands out as a crucia... ادامه

سال:2025

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The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses

کلیدواژه: Momentum,Corporate Governance,Shareholder Rights,Market Pressure Hypothesis,Tehran Stock Exchange

نویسندگان: SADIDI MEHDI, AHMADVAND MAYSAM

ناشر: مطالعات تجربی حسابداری مالی - JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL

This study documents the impact of corporate governance nature on momentum strategies profitability in Tehran stock exchange. To do so, we firstly examined the profitability of short term, midterm, and long term momentum strategies and found that, regarding both raw data and industry adjusted data, ... ادامه

سال:2019

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The Role of Corporate Governance in improving the Regulatory Ranking of Iranian Private Banks

کلیدواژه: Corporate Governance,Supervision rating,Bank Healthy,CAMELS

نویسندگان: Ahmadyan Azam, ghasemi mehdi

ناشر: پژوهش ها و سیاست های اقتصادی - Journal of Economic Research and Policies

The health of a bank helps to maintain the trust and confidence of the bank and also the interests of the beneficiaries. But balancing the interests of all stakeholders requires improving corporate governance in banks. Given the importance of the issue, this paper examines the effect of corporate go... ادامه

سال:2022

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A 3D Time-Variant Non-Stationary Hybrid Channel Model for Massive MIMO Systems

کلیدواژه: Channel modeling,doppler effect,clustering,massive MIMO,ray tracing,5G

نویسندگان: Tamaddondar Mohammad Mehdi, NOORI NARGES

ناشر: - International Journal of Information and Communication Technology Research

This paper presents a novel three-dimensional (3D) time-variant hybrid channel model for massive multiple input multiple output (M-MIMO) wireless systems. The main aim of the proposed model is to find channel characteristics in a simple and precise manner. To achieve this purpose, this channel model... ادامه

سال:2019

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The Effect of Corporate Governance and Financial Performance on the Solvency of Insurance Companies

کلیدواژه: Corporate Governance,Solvency,Financial Performance,Insurance Companies

نویسندگان: MOHSENI HOSSEIN, SADEGHI SHAHDANI MEHDI

ناشر: پژوهشنامه بیمه - Iranian Journal of Insurance Research

Objective: In recent decades, attention has been paid to the dimensions of corporate governance in theoretical research in the field of economic institutions, in particular insurance companies. The purpose of this study is to investigate the impact of corporate governance mechanisms on the solvency ... ادامه

سال:2019

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