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کلیدواژه: Accounting Information System ؛ Information Technology ؛ Microfinance Institution/fa?page=1&sort=1&ftyp=all&fgrp=all&flan=all&fyrs=all" target="_blank">Islamic Microfinance Institution ؛ Microfinance ؛ Mobile Banking
نویسندگان: Amran, Afifa Malina ؛ Rahman, Rashidah Abdul ؛ Yusof, Sharifah Norzehan Syed ؛ Mohamed, Intan Salwani
ناشر: Procedia - Social and Behavioral Sciences
Islamic Microfinance Institutions (IMFIs) have been established to provide Qard Hasan in promoting trade activities in terms of entrepreneurship development among the microfinance borrowers. This paper critically discuss the current practices of the IMFIs in the aspects of 1) the social values from ... ادامه
سال:2014
مشاهده/دانلود
کلیدواژه: Adoption of International Financial Reporting Standards,Accounting Conservatism,Earnings Management,Information Asymmetry,Information Transparency
نویسندگان: Sadi Jahangir, JAFARI ALI, Nasl Mousavi Seyed Hossein
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF Accounting AND AUDITING RESEARCHES (Accounting RESEARCH)
In today's world we are witnessing increasing efforts to harmonize Accounting standards at the international level. The growth of international trade and the increasing number of multinational joint ventures in different countries has doubled the need for relevance, timeliness and comparability of f... ادامه
سال:2022
کلیدواژه: Disclosure of Accounting Information,Stock Price Synchronicity,Stock Crash Risk and Corporate Governance Quality
نویسندگان: Kangarloui Saeed Jabbarzadeh, Motavassel Morteza, Behnamoun Yaghoub
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
Theorical effects of Accounting disclosure on stock return, Jin and Myers (2006) explain synchronicity and stock crash risk. Specifically, if firm has a better disclosure standard, investors will have more motivation to aggregate firm’ s specific Information and apply this Information in in s... ادامه
سال:2020
کلیدواژه: Sociology,Actor Network,Corporate Governance System,Corporate Social Responsibility
نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, Kabiri Mohamad Taghi, MOSLEMI AZAR
ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی
Objective: The research is aimed at designing network model of social responsibility actors in Accounting from perspective of corporate governance System. Method: To achieve research goal, primarily and studying theoretical foundations, research background, and performing semi-structured interviews ... ادامه
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
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle
نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA
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
کلیدواژه: Diversification,accruals quality,cost of capital,beta,return on assets,debt ratio,size
نویسندگان: FOROUGHNEJAD HEIDAR
ناشر: IRANIAN JOURNAL OF FINANCE - IRANIAN JOURNAL OF FINANCE
This study aims to investigate the correlation between the diversification and accruals quality (AQ) in Iran’ s mutual funds considering two main hypotheses and four sub-hypotheses. This research investigates the effects of cases such as beta of the company, the company's return on assets, de... ادامه
سال:2017
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
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