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کلیدواژه: Auditors, Accountability, Corporate Governance, Transparency, Professional Behavior
نویسندگان: Achak Hamed, Hirad Alireza, Haghparast Abbasali, Sotudeh Reza
ناشر: مطالعات اخلاق و رفتار در حسابداری و حسابرسی - Studies of Ethics and Behavior in Accounting and Auditing
Introduction: Auditors are vital to the framework of Corporate Governance, acting as key components in ensuring Transparency and Accountability within organizations. Their role extends beyond merely validating financial statements; they assess various risks and aid boards and audit committees in the... ادامه
سال:2025
مشاهده/دانلود
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
کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه
سال:2021
کلیدواژه: Product Market Competition,Cost Stickiness,Corporate Governance
نویسندگان: SAFARZADEH MOHAMMAD HOSSEIN, anari hamed
ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING
This research investigates the impact of product market competition on cost stickiness Behavior and Corporate Governance. To achieve this goal, 200 companies were selected as a statistical sample and the required data were collected using the Codal database for a period of six years from 2013 to 201... ادامه
سال:2019
کلیدواژه: Company value, corporate governance, Information Transparency, product market competition
نویسندگان: Rajabi Fatemeh, Ebrahimi Seyed Kazem, Amri Asrami Mohamad
ناشر: پژوهش های راهبردی بودجه و مالیه - Journal of Budget and Finance Strategic Research
The competitiveness of markets has put pressure on the management more than before to identify the criteria that measure the value of the company correctly. Therefore, the purpose of this study was to investigate the effect of competition in the product market on the relationship between information... ادامه
کلیدواژه: Financing, Asymmetric Cost Behavior, governance mechanisms of internal control, Agency
نویسندگان: Kabiri Mohammad Taghi, Heydari Rostami Keramat Allah, Shahmoradi Farinosh
ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE
Asymmetric cost Behavior refers to the different response of variable costs in case of an increase or decrease in the level of the company's operating activity due to managerial commitment decisions to preserve unused resources when the volume of activity decreases. The purpose of this research is t... ادامه
سال:2023
کلیدواژه: corporate governance,risk taking,Institutional Shareholders,ownership concentration
نویسندگان: PARVAN HAJAR,RAMZANPOOR ESMAEEL,GHOLIZADEH MOHAMMAD HASAN
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
This study aims investigating Impact of Corporate Governance mechanisms on risk-taking Behavior of Listed Companies in Tehran Stock Exchange. Researches show that costs of risk management failure is ignored in private and state enterprises, while risk taking is an essential motive in business and en... ادامه
سال:2017
کلیدواژه: Corporate governance, financial performance, Transparency, Meta-Analysis
نویسندگان: Asgarpour Rasoul, Aboutalebi Hamid
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
AbstractThe ultimate goal of Corporate Governance is to achieve the promotion of fairness, Transparency, Accountability, and compliance with the rights of shareholders in companies and economic enterprises. However, there are doubts about its success rate in achieving the afor... ادامه
سال:2024
کلیدواژه: Quality of Financial Statements, Corporate governance, Disclosure and Transparency, fuzzy Delphi, Banking Industry.
نویسندگان: Sheikhi Khaled, Matinfard Mehran, Saeedi Ali, Hassani Mohammad
The purpose of this study was to identify the effective factors of Corporate Governance and disclosure and Transparency in assessing the quality of financial statements in selective banks in Iran. This research was based on a mixed qualitative-quantitative method with an exploratory approach. The st... ادامه
سال:2022
کلیدواژه: Audit Quality,Corporate Governance,Corporate Competitive Environment,Managers’ ؛ Optimistic Behaviors and Managers’ ؛ Myopic Behaviors
نویسندگان: HASHEMI TILEHNOUEI MOSTAFA, NIKKAR JAVAD
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This research is in the field of Corporate Governance and Behavioral finance. Conflicts of interest between directors and shareholders create agency costs for shareholders' equity that are borne by shareholders. Two sources of this conflict are managerial optimism and managerial myopia. M... ادامه
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