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کلیدواژه: Accounting Conservatism,Corporate Governance,Political Connections
نویسندگان: POURHEIDARI OMID, Kiani Chandeh Ali, BARATI FARID
ناشر: پژوهش های مالی و رفتاری در حسابداری - JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN Accounting
The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political Connections on accou... ادامه
سال:2021
مشاهده/دانلود
کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity
نویسندگان: IMENI MOHSEN
ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS
Many areas of Accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of Accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of Accounting with binary classificati... ادامه
سال:2020
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle
نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management Accounting ". In this regard, while reviewing the concepts of corporate governance, management Accounting, strategic management Accounting, company size and... ادامه
سال:2022
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Strategic Governance
نویسندگان: Ebrahimi Kahrizsangi Khadije, BEKHRADINASAB VAHID
ناشر: حسابداری مدیریت - MANAGEMENT Accounting
Strategic management Accounting is one of the systems that, in the present time, can be combined with the decisions made by financial managers in the value chain by using the techniques and participation of accountants in strategic management process in the current business environment. But unfortun... ادامه
سال:2019
کلیدواژه: Smart Contracts,Block Chain,Robotic Automation Process,Artificial Intelligence,Internet of Things
نویسندگان: Jamalianpour Mozaffar, Alipour Fallah Pasand Ali
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF Accounting AND AUDITING STUDIES
Since the dawn of time, mankind has been in search of different ways of exchanging goods and services. Such exchanges have been built upon contracts or agreements between two or more parties whose will has given way to the creation of a legal phenomenon. Since the last few decades, man’ s eve... ادامه
کلیدواژه: Water Accounting, Water Auditing, Water Governance, Water allocation, Sustainable development
نویسندگان: Taheri Seyedeh Mohaddeseh, Abdollahpour Masoud, Davary Kamran
ناشر: آب و توسعه پایدار - JOURNAL OF WATER AND SUSTAINABLE DEVELOPMENT
In this Conceptual-analytical article, the concept of water Accounting and the necessity of the role of water Accounting in water governance have been explained, as well as the correction of common previous beliefs and assumptions, and the step-by-step description of the water Accounting cycle. For ... ادامه
سال:2025
کلیدواژه: Accounting Development,Analysis,Cross-Compounding
نویسندگان: Goleyjani Mehrdad, ALIKHANI RAZIEH, MARANJORY MEHDI, Fallah Reza
The purpose of this research is to identify the factors influencing the development of Accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by con... ادامه
کلیدواژه: Technology,Blockchain,Accounting,Auditing
نویسندگان: Noori Doabi Payam, TALEBNIA GHODRAT ALLAH
ناشر: رشد فناوری - Roshd-e-Fanavari
After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challenges for ongoing auditing and ... ادامه
سال:2023
کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system
نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and Accounting standards. The need to address this issue stems from the divergence between the principles gove... ادامه
سال:2024
کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange
نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan
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
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