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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
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,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: Company's Value,Concentration of Ownership,Corporate Governance,Block Ownership,Social Responsibility
نویسندگان: HAJIHA ZOHREH, SHAKERI ABDOREZA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
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: Corporate Governance,Voluntary Disclosure of Corporate Governance,Financial performance
نویسندگان: CHALAKI PARI, GHAYOUR FARZAD, Bagheri Kaveh
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
In recent years, a lot of researches have been done in the field of corporate governance and its features, but the impact of discretionary Disclosure of information in the form of financial and non-financial reports on the financial performance of companies, is a new subject. So, the aim of this stu... ادامه
سال:2018
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
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: audit report lag,timely disclosure,Corporate Governance,audit committee activity
نویسندگان: Lari dashtebayaz Mahmoud, Mohammadi Shaban, NAGHSHBANDI NADER, Moeinnezhad Behrad
This study examines effects of corporate governance mechanisms and audit features on timely Disclosure predicted through an audit report lag. This research is an applied and descriptive-correlative one which uses the multivariate regression method and Eviews software to analyze the data. The sample ... ادامه
کلیدواژه: Impression Management,Voluntary Disclosure,Financial Distress,Family Ownership,Future Performance
نویسندگان: KHODAMIPOUR AHMAD, Bagheri Masoudzadeh Rasekh
Disclosure of companies’ information, which is not easily available for stakeholders, is incomplete and impartial. When the Disclosure is done deliberately, managers exclude and hide some parts, or present some other parts unclear to protect their jobs. This is called impression management of... ادامه
سال:2017
کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management
نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate Social Responsibility (CSR), now holds equal importa... ادامه
سال:2023
کلیدواژه: corporate governance,Competitiveness,managerial conservatism,Voluntary Disclosure
نویسندگان: Elhami Mahsa, VAKILI FARD HAMIDREZA
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
The purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on voluntary Disclosure of information. Panel members were used. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the f... ادامه
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