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The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency

کلیدواژه: Adoption of International Financial Reporting Standards,Accounting Conservatism,Earnings Management,Information Asymmetry,Information Transparency

نویسندگان: Sadi Jahangir, JAFARI ALI, Nasl Mousavi Seyed Hossein

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

In today's world we are witnessing increasing efforts to harmonize accounting standards at the international level. The growth of international trade and the increasing number of multinational joint ventures in different countries has doubled the need for relevance, timeliness and comparability of f... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Control or Innovation; Legal Requirements of Regulatory Policies in Artificial Intelligence

کلیدواژه: Artificial Intelligence (AI),legislation,Regulation,Regulatory Policy,Risk and Control,opportunity and Innovation

نویسندگان: Hashemi Seyed Hossein

ناشر: دولت و حقوق - Government and Law

In response to the rapid development of artificial intelligence (AI), various legal systems have created different regulatory and supervisory interventions for this technology. While some countries prioritize consumer protection by imposing stringent regulations, others adopt a more permissive appro... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

7 بازدید

مشاهده/دانلود

Performance Evaluation and Credit Rating of Mutual Funds Using the Optimistic-Pessimistic Fuzzy Network Data Envelopment Analysis Approach

کلیدواژه: Mutual Funds, Network Data Envelopment Analysis, Uncertainty, fuzzy optimization, Possibilistic programming, Possibility and Necessity Measures

نویسندگان: Mansouri Hossein, Mollaei Hamid Reza, Mousavi-Nasab Seyed Hadi, Firoozi Zahra, Mohammadi Emran

ناشر: سیستم های فازی و کاربردها - سیستم های فازی و کاربردها

This study proposes an effective and powerful approach for analyzing the performance, credit rating, and ranking of mutual funds, taking into account their inherent network structures and the uncertainties prevalent in financial markets. To this end, the network structure and internal operations of ... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

14 بازدید

مشاهده/دانلود

Designing a Hierarchical Network of Temporary Urban Medical Centers in a Disaster through a Hybrid Approach of Mathematical Model –,Simulation

کلیدواژه: Disaster Management,Temporary Medical Centers,Simulation-based Optimization,Hierarchical Mathematical Model,Treatment Network Design

نویسندگان: Mousavi Sogol, SAJADI SEYED MOJTABA, Alemtabriz Akbar, NAJAFI SEYED ESMAEIL

ناشر: چشم انداز مدیریت صنعتی - Industrial Management Perspective

The destructive impact of natural disasters emphasizes the importance of logistics and human resource planning in the pre-and post-disaster periods. In the event of a disaster, in order to provide immediate relief, the Health Hierarchical Network, which includes clinics and hospitals, will be activa... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

A Multi-Criteria Analysis of Social Justice in Rural Land Use with an Approach Based on the Statement on the Second Step of the Islamic Revolution

کلیدواژه: Social Justice, land use, Second Step of the Islamic Revolution Declaration, Multi-criteria Analysis, VIKOR model

نویسندگان: Mousavi Somayyeh Sadat, Darban Astaneh Ali Reza

ناشر: مطالعات میان رشته ای تمدنی انقلاب اسلامی - Journal of Interdisciplinary Civilizational Studies of the Islamic Revolution

Social justice in land use is considered one of the fundamental pillars of sustainable rural development and the optimal management of land as a public asset. In the Statement on the Second Step of the Islamic Revolution, justice is introduced as a key principle for achieving progress and sustainabl... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

16 بازدید

مشاهده/دانلود

A comparative study of the methods of issuing and enforcing the rulings of the Court of Administrative Justice of the Islamic Republic of Iran and the Government Council of France

کلیدواژه: Rule of law,Administrative Justice,French Council of State,Court of administrative justice

نویسندگان: HAMIDI ALI, Alkajbaf Hossein

ناشر: ISLAMIC REVOLUTION APPROACH - ISLAMIC REVOLUTION APPROACH

The present article is a comparative study that compares two institutions of the Court of Administrative Justice of Iran and the Council of State of France. In this comparative study, the author intends to examine the implementation of an important category of administrative justice in the two legal... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

مشاهده/دانلود

Present a Corporate Entrepreneurship Pattern in Banking of the Islamic Republic of Iran Banking Based on Grounded Theory

کلیدواژه: Corporate Entrepreneurship,the Islamic Republic of Iran Banking,grounded theory

نویسندگان: Chapardar Ali, Iirajpour Alireza, SEYED SALEHI SEYED ALIREZA, DAVARI ALI

ناشر: مطالعات مدیریت راهبردی دفاع ملی - STRATEGIC MANAGEMENT STUDIES OF NATIONAL DEFENSE STUDIES

In today's competitive and dynamic environment, organizations desperately need to increase their entrepreneurial capabilities to maintain growth and profitability in corporate entrepreneurship, and this is only possible through the exchange of innovative ideas and the opening of organizational bound... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

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Providing the Optimal Model for Stock Selection Based on Momentum, Reverse and Hybrid Trading Strategies Using GWO Algorithm

کلیدواژه: Stock return,Momentum,Reversal,Contratum,Momentarian,Gray wolf,Dynamic panel

نویسندگان: Teymouri Ashtiani Ali, Hamidian Mohsen, Jafari Seyedeh Mahboubeh

ناشر: تحقیقات مالی - Financial Research Journal

Objective: Contratum strategies are hybrid strategies in which, like the reverse strategy, the portfolio ranking is based on a long-term time horizon. However, the time horizon of their maintenance is like medium-term momentum strategies. Momentarian or momentary strategies are among the combined st... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

Economic Recovery from the Perspective of the Leader of the Islamic Revolution and the Challenges facing it in Iran's Banking Network

کلیدواژه: Resistance economy, Economic jihad, Commercial banks,

نویسندگان: Zamani mighan Hossein, Rahimi Ali

ناشر: گفتمان سیاسی انقلاب اسلامی - Political Discourse of the Islamic Revolution

The concept of resistance economy is to maintain the economic growth trend in the country and reduce its vulnerability. From the point of view of leadership, resistance economy is a special form of Islamic economic system, which is in the state of economic threat of subverting the enemy's system wit... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

5 بازدید

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