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کلیدواژه: "Moral hazard between Managers and Shareholders", "Earnings management Based on Accruals", "Earnings management Based on Actual Activities", " Corporate Governance"
نویسندگان: Abdigolzar Bahman, Badavar Nahandi Younes, Zeynali Mahdi
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND management AUDITING
AbstractMoral hazard arises as a result of factors such as delegated powers to Managers and their motivation to use these powers for personal gain, without regard to the interests of Shareholders. Earnings management occurs when, as a result of delegated authority, Managers make judgments in f... ادامه
سال:2024
مشاهده/دانلود
کلیدواژه: Credit rating,Corporate governance Quality,Real earnings management
نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Nowadays Owners uses Corporate Governance mechanisms to reduce the opportunistic behavior of Managers and decrease credit rating level. Accordingly, the purpose of this article is to review the effect of real Earnings management on the relationship between Corporate Governance quality and... ادامه
سال:2020
کلیدواژه: Corporate governance,Political instability,Earnings management,Board of Directors,Audit Committee,Palestine
نویسندگان: Ibraheem Aljadba Ali Hassan, Nawai Norhaziah, Laili Nur Hidayah
ناشر: مدیریت فناوری اطلاعات - Journal of Information Technology management
The purpose of this paper is to investigate the role of political instability in the context of the association between board of directors (BOD) and audit committee (AC) quality as indicators of Corporate Governance effectiveness and Earnings management (EM). The non-financial listed companies on th... ادامه
سال:2021
کلیدواژه: Audit Committee,Composition of Commissioners,Good Corporate Governance,Earnings Management
نویسندگان: Muda Iskandar, Maulana Weldi, Sakti Siregar Hasan, Indra Naleni
ناشر: IRANIAN ECONOMIC REVIEW - IRANIAN ECONOMIC REVIEW
the research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on Earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this ... ادامه
سال:2018
کلیدواژه: Moral Hazard of Managers,Firm Value,Stock Illiquidity,Corporate Governance
نویسندگان: Abdigolzar Bahman, BADAVAR NAHANDI YOUNES
ناشر: پیشرفت های مالی و سرمایه گذاری - ADVANCES IS FINANCE AND INVESTMENT
Moral hazard is created as a result of factors such as delegated powers to Managers and their motivation to use these powers for self interest and can have consequences such stock illiquidity and devaluation of the company. The main purpose of this study is to investigate the relationship between mo... ادامه
کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm
نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
The aim of this research is the analysis of management ability using accounting and Corporate Governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of Corporate Governance and audit committee) and accountin... ادامه
کلیدواژه: Akad Qardh dan ZIS ؛ Bank Umum Syariah ؛ CAR ؛ Inflasi ؛ Pertumbuhan PDB ؛ Portofolio Akad Bagi Hasil ؛ ROA
نویسندگان: Yunice, Karina Tumewang
ناشر: Universitas Islam Indonesia
This study aims to explore the factors that influence the Islamic bank profitability. The profitability rate or Return on Asset (ROA) is utilized as dependent variable whereas internal financial factor (financial ratio indicator) and external factor (economic indicator) are adopted as independent va... ادامه
سال:2017
کلیدواژه: Risk Management,Corporate Governance and Profit Fluctuations
نویسندگان: Saraf Fatemeh, Rokhchekar Hosein, Partovi Parsa
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
The reported Profit include important financial data That's when Decisions are taken by individuals. Financial analysts generally consider reported Earnings as a prominent factor in their own judgments and judgments. The purpose of this study was to investigate The relationship between risk manageme... ادامه
سال:2019
کلیدواژه: Independence of the Board,Institutional Ownership,Petroleum and Petrochemical Industry,Employee Differential,Panel Data,Earnings Management
نویسندگان: Alimoradi Abbas, ZAMANI FARZAD
In this paper, we evaluate the effect of petroleum and petrochemical industry and Corporate Governance on the relationship between employee differential and free cash flow with Earnings management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for... ادامه
کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.
نویسندگان: Kazemioloum Mahdi, Abdi Mostafa
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Banks direct their Activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه
سال:2023
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