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کلیدواژه: CEO Power, Corporate governance, Earnings Performance, Financial reporting readability
نویسندگان: Fatahi Nafchi Hassan, Joodaki Mohammad, Mansoorian Zeynab
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective Annual Financial and non-Financial reports play a crucial role in enhancing public understanding and facilitating communication with stakeholders. Organizations employ various strategies, including managing the tone and readability of their reports, to shape perceptions among their audienc... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Financial Reporting Readability,Agency Cost,Corporate Governance
نویسندگان: NOROUZI MOHAMMAD, AZINFAR KAVEH, ABBASI EBRAHIM, DADASHI IMAN
ناشر: راهبرد مدیریت مالی - JOURNAL OF Financial MANAGEMENT STRATEGY
Today, in developing countries, Corporate governance mechanisms are seen as a regulatory factor for the company. According to the representation theory, the first problem with representation is the existence of a conflict of interests between the shareholder and the manager. The listed companies are... ادامه
سال:2021
کلیدواژه: CEO Power, Capital Structure, Institutional shareholders, Principal Component Analysis Method
نویسندگان: Sahmaniasl Mohammad Ali, Jahandoust Marghoub Mehran, Weysihesar Soraya
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
The main purpose of this study is to investigate the effect of Corporate governance on the relationship between CEO Power and capital structure decisions in listed companies in Tehran Stock Exchange. For this purpose, principal component analysis method was used to measure CEO Power. The research hy... ادامه
کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Recent Corporate scandals, global Financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The Financial statements provide all the Financial information related to the Financial condit... ادامه
سال:2022
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
سال:2020
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: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
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
کلیدواژه: CEO Power,Company Value,Market Competition,Corporate Governance,Shareholders
نویسندگان: Anooshirvani Farzaneh, SAEDI RAHMAN
ناشر: پژوهشنامه مدیریت اجرایی - JOURNAL OF EXECUTIVE MANAGEMENT
This study aimed at investigating the effect of CEO Power on the value of the company with the interactive role of market competition in companies listed in Tehran Stock Exchange and was during 2011-2017. Based on the systematic elimination method, 145 companies were selected as the statistical samp... ادامه
سال:2019
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
کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting
نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza
The purpose of this research is to determine the relationship between Corporate governance structure and the likelihood of fraudulent Financial reporting. The likelihood of fraudulent Financial reporting has been measured on the basis of Altman’ s modified z score. For this purpose, 109 liste... ادامه
سال:2017
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