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کلیدواژه: State ownership, rate of return on assets, rate of return on equity, capital adequacy ratio, bank overdraft
نویسندگان: Bahari Ghoshe Bolag Vahid, Taghi Nataj Malekshah Golamhasan, Solgi Mohammad
ناشر: تحقیقات مالی اسلامی - Islamic Financial Research
1. Introduction and ObjectiveEvaluating banks’ performance is critical due to their fundamental role in ensuring financial stability and promoting economic development. In Islamic banking, operations are governed by Sharia principles, making p... ادامه
سال:2025
مشاهده/دانلود
کلیدواژه: Board of Directors Characteristics,Content Analysis,Environmental and Social and Corporate Governance Reporting,Sustainability Reporting
نویسندگان: MALEKIAN ESFANDYAR, FAKHARI HOSSEIN, Jafaei Rahni Monir
ناشر: دانش حسابداری - JOURNAL OF Accounting KNOWLEDGE
Objective: This study investigates the effects of Board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016. Method: Data was collected using document mining method and referring to data... ادامه
سال:2019
کلیدواژه: Corporate Governance,Behavioral Approach,Board Processes,Systematic Review,MetaSynthesis
نویسندگان: Divandarri Ali, Hashemi Mohammad Sadegh, AGHAZADEH HASHEM, HOSSEINI SEYED MAHMOUD
ناشر: مدیریت بازرگانی - Journal of Business Management
Objective: Boards are mainly concerned with communication issues as well as how to overcome the uncertainty associated with the strategic decision-making process rather than simply the old challenge of "conflict of interests" and their legal and structural solutions. In fact, although structural and... ادامه
سال:2021
کلیدواژه: Corporate Governance,State Banks,Board Role,Board Structure,Board Duties,Board Characteristics
نویسندگان: Mobini Dehkordi Yousef, Dalvi Isfahani Mohammadreza, Shirvani Jowzadani Alireza, Abdolbaghi Ataabadi Abdolmajid
ناشر: مدیریت سازمان های دولتی - JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT
The purpose of this study is to develop a model for identifying corporate governance principles regarding the role of the Board of directors in state-owned banks. The nature of this exploratory research with an inductive approach and its philosophy is an interpretation with a developmental direction... ادامه
سال:2020
کلیدواژه: Corporate Governance,Corporate Governance Principles,Composition and Characteristics of the Board of Directors
نویسندگان: AMIRI MEYSAM, SHEKARKHAH JAVAD, Ebrahimi Sarve Olya Mohammad Hasan, MOZAFARI HAMID
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
The present study seeks to develop the Board of director's principle and its effectiveness on the corporate governance instructions of Securities and Exchange Organization of Iran. After reviewing the theoretical literature on the composition and characteristics of the Board of directors in the corp... ادامه
سال:2022
کلیدواژه: Electricity market, Stochastic-Robust Hybrid Optimization, Energy-Storage System, Uncertainty, Ancillary Services Markets
نویسندگان: Farahani Mohammad, Samimi Abouzar, Shateri Hossein
ناشر: مدل سازی در مهندسی - Modeling in Engineering
In this paper, the problem of participation of a Battery Energy Storage (BES) in the Day-Ahead Market (DAM) and Real-Time Market (RTM) in three cases including Joint Energy and Reactive Power Market (JERPM), Energy Market (EM) and Energy and Reserve Market (ERM) is modeled based on a hybrid Stochast... ادامه
سال:2024
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
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
کلیدواژه: Board Size, institutional ownership, Board Ownership, Free float, Accounting conservatism
نویسندگان: Jalili Mona, Asadi Abdorreza
Realizing the goals of corporate governance requires an efficient and effective Board, so achieving this goal requires an assessment of the Board's characteristics. Therefore, it is expected that the Board, which is the most important and cornerstone of corporate governance, will lead to better moni... ادامه
سال:2023
کلیدواژه: Lack of transparency in financial reporting,accounting conservatism,xcessive management confidence
نویسندگان: Pourrezaei Maragheh Mehdi
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
This study aims to investigate the moderating role of managerial overconfidence in the relationship between Accounting conservatism and the lack of transparency in financial reporting among companies listed on the Tehran Stock Exchange between 2019 and 2024. The study population included all listed ... ادامه
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