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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
مشاهده/دانلود
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: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
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: Independence,shareholders,independent directors,monitoring
نویسندگان: PASBAN MOHAMMAD REZA, Farhani Rasoul
ناشر: تحقیقات حقوقی - Legal Research
Nowadays, independent Directors as one of the most important institutions of good Corporate Governance have progressed from the doctrinal stage into a dominant concept in Corporate law. These Directors are capable of becoming compatible with any legal system and at the same time have the amount of f... ادامه
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
کلیدواژه: Corporate Disclosure,Financial Risks,Corporate Risks,Voluntary Disclosure
نویسندگان: Miri Ghahdarijani Nazanin, Arbabian Ali Akbar
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The present study fundamental risk exposure from the great Iranian companies in terms of sales / income Tehran Stock Exchange have been accepted, and contextual factors exposure in connection with the Corporate Governance. Within the framework of the current companies, information about the risk of ... ادامه
کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting
نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
The tone is characterized by the ratio of positive and negative words contained in the annual reports of the Board of Directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه
کلیدواژه: Company's Value,Concentration of Ownership,Corporate Governance,Block Ownership,Social Responsibility
نویسندگان: HAJIHA ZOHREH, SHAKERI ABDOREZA
Corporate Social responsibility and related disclosures are critical to the continuity of Corporate activities. The purpose of this paper is to study the relation between Corporate Governance, Social responsibility and the company’ s value among the firms listed in Tehran Stock Exchange. The ... ادامه
کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Considering the importance of Corporate Governance and its impact on financial Reporting quality, in this study, the impact of Corporate Governance on financial Reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) an... ادامه
سال:2018
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