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Evaluation of the Criteria of Corporate Civilizational Governance structure in the Iranian Capital Market

کلیدواژه: Corporate Civilizational Governance Structure,Adhocracy,Interpretive Ranking Proses

نویسندگان: Abshirini Elham, KHODADADI VALI, Nasiri Saeed, KHEDRI NADER

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Commercial corporations, as an undeniable necessity of protecting the resources of stakeholders, need a civilized corporate governance structure,in a way that over time can meet the information needs and expectations of stakeholders. Corporate Governance Civilization is considered as a structural ke... ادامه

سال:2023

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Analyzing the Role of Behavioral Factors and Corporate Governance in the Capital structure of Companies

کلیدواژه: Behavioral Factors,Corporate Governance,Capital Structure,Generalized Moments Method.

نویسندگان: Ahmadi Ehsan, Mohammadi Parastoo, Mokhatab Rafei Farimah

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

Deciding on Capital structure is one of the most challenging and difficult issues faced by companies and the most critical decision regarding their continued survival. The most important factors in the Capital structure of companies can be the quality of corporate governance as well as the behaviora... ادامه

سال:2023

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Corporate Governance, CEO Power and Capital structure Decisions of Companies: A Principal Component Analysis Approach

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

سال:2023

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The relationship between Operating Cash Flows and the Dynamic Optimal Capital structure Spee: The Role of Corporate Governance

کلیدواژه: Corporate governance,Dynamic capital structure,Operating cash flows

نویسندگان: Ramezanpour Soheila, ZOLFAGHARI MEHDI, ZAREI REZA

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

The corporate governance determines relations among executive managers, stockholders, board of director and others that consider four main goals between executive managers and board of director and against stockholders and other stakeholders included accountability, transparency, justice and neutral... ادامه

سال:2020

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Reviewing the Effect of Corporate Governance Quality on Relationship between Capital structure and Additional Return on Companies Listed in Tehran Stock Exchange

کلیدواژه: Additional return,Capital structure,Corporate governance quality,Level of debt,Moderate variable

نویسندگان: DIDAR HAMZEH, Beiki Khadijeh

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Since the composition of the Capital structure and corporate governance is one of the factors that can maximize corporates' value and contributes to their survival in today's competitive condition, the main objective of this study is to review the effect of Capital structure on additional return wit... ادامه

سال:2017

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Investigating the Simultaneous Effect of Corporate Governance and Audit Quality on Earnings Quality with the Mediating Role of Capital structure and Financial Performance

کلیدواژه: Earnings Quality,Corporate Governance,Audit Quality,Capital Structure,Structural Modeling

نویسندگان: Ahmadi Mohammad Ramazan, AHANGARI ABDOLMAJID, Hajeb Hamid Reza

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

Objective: Earnings quality is one of the most substantial features of financial reporting, influencing the optimal Capital structure. This substantiality probably results from the fact that earning is generally considered as one of the main inputs of valuation models for both financial investors an... ادامه

سال:2019

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Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency

کلیدواژه: Issued Flow,Redemption Flow,Net Flow,Mutual Funds,Market Technical Efficiency

نویسندگان: TAVANGAR AFSANEH, Khabbazzadeh Mohammad Esmaeil

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

In this research، we studied the effect of Capital flows of Mutual Funds on Capital Market technical efficiency by using DEA (Data Envelopment Analysis) for 22 Mutual Funds listed in Tehran Stock Exchange during the years 2010-2014. We considered mutual funds’ trade volume and total assets as... ادامه

سال:2019

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The Concept, structure and Epistemological Development: Musharakah Tijariah Cross-Border Financing

کلیدواژه: Blockchain ؛ Crross-Border Financing ؛ Islamic finance ؛ Joint Venture ؛ Musharakah ؛ Project and Contract Financing ؛ Qard ؛ Wakalah

نویسندگان: Salehuddin, Sharullizuannizam ؛ Iskandar Mirza, Azrul Azlan ؛ Nawi, Ahmad Saufe

ناشر: European Journal of Islamic Finance

Musharakah Tijariah Cross-Border Financing (“Product”) is the product to enable the Bank to undertake projects and contract cross-border financing activities or other identified business ventures on “pure” Joint Venture basis, using the underlying Islamic financing contract, structure and epistemolo... ادامه

سال:2020

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The Relationship between Corporate Governance structure and Likelihood of Fraudulent Financial Reporting

کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting

نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

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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Optimal Capital Adequacy Ratio in an Islamic Banking System

کلیدواژه: Capital Adequacy Ratio,Islamic Banks of Iran,Profit Efficiency,Risk

نویسندگان: Ansari Samani Habib, Eisavi Mahmoud, Amoozad Khalili Hasan

ناشر: مجله بین المللی بازرگانی و توسعه - International Journal of Business and Development Studies

With the advent and growth of Islamic banking, various researches have been performed to analyze the performance and mechanisms of regulatory rules of this industry. Due to the special role of banks in the economic systems of countries and the world, significant regulatory and control rules were use... ادامه

سال:2021

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