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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

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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

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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

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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

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Effect of Corporate Governance on Banking Failure

کلیدواژه: Corporate Governance, Banking Failure,Logestic model

نویسندگان: AHMADYAN AZAM, Ghasemi ali abadi Mehdi

ناشر: - Advances in Mathematical Finance and Applications

We analyse the roles of bank Directors’,Effectiveness, Transparency and the Disclosure, Responsibility and total corporate governance indicator in bank failures during 2006-2019, using Logistic model and Kaplan-Meier method. This study completes other studies to make composite banking failure ... ادامه

سال:2022

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Corporate Governance and Iranian Banking Economic Value Added

کلیدواژه: Corporate governance,Age,Economic value added,GMM method

نویسندگان: AHMADYAN AZAM, Ghasemi ali abadi Mehdi

ناشر: IRANIAN JOURNAL OF FINANCE - IRANIAN JOURNAL OF FINANCE

Added over the period 2006-2018. We focused on different proxies of corporate governance indicators, such as the Directors' Effectiveness, the Transparency and the Disclosure, Responsibility. Basel Principles have been used to make corporate governance indicators and Stern & Stewart and Chew (1995) ... ادامه

سال:2021

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The role of Financial Reporting, Transparency and Corporate Governance in Investors Protection

کلیدواژه: Financial Reporting,Transparency,Corporate Governance,Investors Protection,Grounded Theory

نویسندگان: SHAFIZADEH BAHAREH, HOSEINI SEYED ALI, RAHMANI ALI, SOLTANI MOHAMMAD

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

In public corporations, rules and regulations are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited and the supporters of the stakeholder theory believe ... ادامه

سال:2018

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The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange

کلیدواژه: Corporate Governance, Determinants, Listed Company, The level of Compliance

نویسندگان: Ganji Hamid Reza, Rahmani Ali, Soltani Afsaneh

ناشر: پیشرفت های حسابداری - Journal of Accounting Advances

1- IntroductionCorporate Governance (CG) is an important issue that has received  more attention from legislators, regulatory authorities and investors in recent years following widespread financial scandals such as Enron, and it deals with the need to monitor the company's management and to pr... ادامه

سال:2022

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Improving the Energy Management of Parallel Hybrid Electric Vehicle by Dynamic Programming Using Electro-Thermal Model of Battery

کلیدواژه: Battery Temperature,Dynamic Programming,Energy Management,Hybrid Electric Vehicles,Thermal Management

نویسندگان: RAHMANI ZAHRA,

ناشر: کنترل - Journal of Control

In this paper, an offline energy management system (EMS) is proposed for parallel hybrid electric vehicles (HEVs). The proper energy management system is necessary for dividing torque between electrical motor and Internal Combustion Engine (ICE). The battery is a crucial component of hybrid electric... ادامه

سال:2020

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Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry

کلیدواژه: auditor's industrial specialty,Corporate governance,Information asymmetry

نویسندگان: Mahdavi Gholam Hossein, Shabani Farhad

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Information asymmetry, in the line of corporation governance and being affected by agency theory, makes demands for auditing. In capital markets, information is considered as an important factor which is quALIfied by auditors. The main objective of this study is to investigate the effect of industri... ادامه

سال:2020

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