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کلیدواژه: corporate governance,audit quality,avoid paying taxes
نویسندگان: Shoja lelekaei Tahereh, Nikkar Behzad
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regre... ادامه
سال:2018
مشاهده/دانلود
کلیدواژه: Audit Quality,Corporate Governance,Corporate Competitive Environment,Managers’ ؛ Optimistic Behaviors and Managers’ ؛ Myopic Behaviors
نویسندگان: HASHEMI TILEHNOUEI MOSTAFA, NIKKAR JAVAD
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This research is in the field of corporate governance and behavioral finance. Conflicts of interest between directors and shareholders create agency costs for shareholders' equity that are borne by shareholders. Two sources of this conflict are managerial optimism and managerial myopia. M... ادامه
سال:2021
کلیدواژه: Audit risk, Corporate Governance Structure, Personality types of Managers
نویسندگان: Malihi Shoja Radman, Lashgari Zahra, Khosravi Pour Negar
Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance structures are at risk of control. ... ادامه
سال:2022
کلیدواژه: Corporate governance,Business ethics,Rationality
نویسندگان: Nazari Aref Ghazaleh, Farrokhseresht Behzad, Aghaahmadi Ghorbanali, Eslami Saeed
ناشر: - International Journal of Ethics and Society - International Journal of Ethics and Society
Background: Corporate governance is one of the most important business issues that depends on business ethics and rationality. Therefore, in this research, the model of corporate governance in the context of ethics and rationality was designed. Method: The present study was qualitative and based on ... ادامه
کلیدواژه: Board Size,Board Independence,CEO Duality,Environmental Disclosure
نویسندگان: KHAJAVI SHOKROLAH, HOSSEINI NIA SOMAYYEH, NASIRI TAHEREH
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The increasing global concern for the environment, increased the demand for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. So, the aim of this study is investigating the relationship between corporate gov... ادامه
سال:2019
کلیدواژه: Adaptive neuro-fuzzy inference system,Empirical model,Evapotranspiration,PSO Algorithm
نویسندگان: HAGHIZADEH ALI, YOUSEFI HOSSEIN, yarahmadi yazdan, Ebrahimian Tahereh
ناشر: اکوهیدرولوژی - IRANIAN JOURNAL OF ECOHYDROLOGY
Evapotranspiration the catchment area is one of the main components of the water cycle and estimates the need for irrigation. The purpose of this study is to estimate the daily evapotranspiration and forwarding (ETo) using a neuro-fuzzy comparative inference system (ANFIS) and compare it with the ex... ادامه
کلیدواژه: Financial Stress Index,Markov switching model,Mutual Funds
نویسندگان: Bakhshor Farjad, Sokhanvar Mohammad, Akhondzadeh Tahereh, Jahangiri Shahab
ناشر: مطالعات اقتصادی کاربردی ایران (مطالعات اقتصادی کاربردی) - JOURNAL OF APPLIED ECONOMICS STUDIES IN IRAN
The purpose of this article is to investigate the effect of the financial stress index (FSI) on the returns of mutual funds (separately including mutual funds and mixed mutual funds) in Iranian capital market during 2011-2021 on a monthly basis. For this purpose, the principal component analysis met... ادامه
سال:2024
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