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The Interaction Impact of Accruals QuALIty and Corporate Governance QuALIty on Performance Variability

کلیدواژه: Performance variability,Accruals quality,Corporate governance quality

نویسندگان: VALIZADEH LARIJANI AZAM, HOSSEINI SEYED ALI, Tahmasebi Ashtiyani Mahsa

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

Objective: As prior studies consequences, accruals quALIty and corporate governance are two important factors that can affect on firms performance significantly. Establishing corporate governance and increasing the quALIty of that, as one of the benchmarks to measure the performance of the firms, wi... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Moderating Effect of Internal Audit Function QuALIty on the Relationship between Corporate Governance QuALIty and Corporate Performance

کلیدواژه:

نویسندگان: VALIZADEH LARIJANI AZAM, Khodaee Mona

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Internal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of corporate governance to achieve organizational goals and improve corporate performance. Therefore, the purpose of this study is to investigate the relationship between internal... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

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Internal Audit Function QuALIty, Financial reporting QuALIty and the Delay of the External Auditor's Report Issuance

کلیدواژه: Quality of internal audit unit's performance,Quality of financial reporting,Delay in issuing the report of independent auditor

نویسندگان: VALIZADEH LARIJANI AZAM, RAHMANI ALI, Shabani Asli Samaneh

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quALIty of internal audit unit's performance and the quALIty of financia... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

مشاهده/دانلود

An Analysis of Social Justice Compatibility with Development in Islamic Reflections

کلیدواژه: Social Justice,Individual Inherent Rights,Development,Islamic Reflection,Freedom

نویسندگان: LARIJANI ALI

ناشر: فرایند مدیریت و توسعه - Management and Development Process

This study attempts to extract the related material regarding social justice theory from religious texts and Islamic elites' reflections. The concern of a great number of philosophers and economists regarding social justice is that imperfect accounts of the social justice concept have obstructed the... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

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Distributive Justice in the Economic Approach of Imam ALI (AS)

کلیدواژه: distributive justice, Bayt al-mal, Imam Ali (AS), Social Justice, Islamic society

نویسندگان: Hajizadeh Mohsen, Hosseini Ali, Mohamadian Ali, Hosseini Seyed Mohammad

ناشر: پژوهشهای نهج البلاغه - RESEARCH OF NAHJOLBALAGHEH

The quALIty of bayt al-mal distribution is one of the crucial issues in the Islamic system, and its fair distribution can create economic justice, public welfare, and social security in all strata of society. The present study aims to answer that Imam ALI's (AS) seerah in the administration of justi... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

15 بازدید

مشاهده/دانلود

Performance Persistence Investigation in Equity Mutual Funds

کلیدواژه: Performance Persistence,Manipulation-Proof Performance Measure,Mutual Fund

نویسندگان: Hosseini Mahsa, KHODAEI VALAHZAGHARD MOHAMMAD, SAEEDI ALI

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

The aim of this research is to investigate performance persistence in equity mutual funds at 1 and 12-month horizons. To this end, the Manipulation-Proof Performance Measure (MPPM) derived by Goetzmann et al. (2007) along with a number of current performance measures such as Treynor, Sharpe, Jensen&... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

The Feasibility of Financial Punishmen in Islamic Banking System

کلیدواژه: Ta'zir,Financial punishment,Penalty clause funds,overdue claims

نویسندگان: Hosseini Seyed Amrollah

ناشر: اقتصاد اسلامی - Islamic Economics

One of the major challenges of the banking system is how overdue claims are collected, although today, in our banking system, we use penalty clause funds, but it is possible to use other options as well. One of the suggested solutions is the “ financial punishment” to offend customers.... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

10 بازدید

مشاهده/دانلود

Examining the Role and Status of the Basis of Inferencing Islamic Law in the Judgements of the General Body of the Administrative Justice

کلیدواژه: Administrative Justice,provision,principles of Islamic jurisprudence,reasons of annulment,judicial control

نویسندگان: Hosseini Almousavi Seyed Mojtaba

ناشر: حقوق اداری - Administrative Law

The judicial control of the Administrative Justice is reALIzed by conforming the provision with the law. The correct interpretation of the law requires a coherent intellectual-scientific system that negates the possibility of any misapprehension. The general body of the Administrative Justice influe... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

17 بازدید

مشاهده/دانلود

Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange

نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan

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

The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

5 بازدید

مشاهده/دانلود

Identifying Board Processes through Behavioral Perspective toward Corporate Governance using Meta-Synthesis Approach

کلیدواژه: Corporate Governance,Behavioral Approach,Board Processes,Systematic Review,MetaSynthesis

نویسندگان: Divandarri Ali, Hashemi Mohammad Sadegh, AGHAZADEH HASHEM, HOSSEINI SEYED MAHMOUD

ناشر: مدیریت بازرگانی - Journal of Business Management

Objective: Boards are mainly concerned with communication issues as well as how to overcome the uncertainty associated with the strategic decision-making process rather than simply the old challenge of "conflict of interests" and their legal and structural solutions. In fact, although structural and... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

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13 بازدید

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