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نویسندگان: محمودزاده میثم, کیقبادی امیررضا, نوجوان مهناز, سلطانی فریبا
ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing
AbstractConsidering the competitive market environment that is in sync with the current economic conditions and financial crises, the investors' expectations of the profitability of the company play a significant role in their decisions, therefore, the examination of the template approach on the way... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Exchange-Traded Funds,stock exchange,Value at risk,inverted variance model
نویسندگان: ZOMORODIAN GHOLAMREZA, RAHNAMAY ROODPOSHTI FRAYDOON, Borzabadi Farahani Maryam
ناشر: دانش سرمایه گذاری - INVESTMENT KNOWLEDGE
Studying and ranking the Exchange-Traded Funds have been vital issues, since these asset funds have been amongst the most popular financial means, which their significant emergence and growth may confirm undeniable success in the global market. On the other hand, the most part of studying and rankin... ادامه
سال:2019
کلیدواژه: Conditional cash transfer programme ؛ Developing countries ؛ Muslim countries ؛ Sustainable development ؛ Zakat
نویسندگان: Zulkhibri, Muhamed
ناشر: Emerald Group Publishing Limited
Purpose – The purpose of this paper is to critically analyse the relevance of directly targeted poverty reduction programmes in Muslim countries by means of Conditional cash transfers (CCTs). The paper analyses the best practices and lessons learnt to date and explores the practical issues to implem... ادامه
سال:2016
کلیدواژه: Audit Fees,Conditional Conservatism,Corporate Governance,Litigation Risk
نویسندگان: KORDESTANI GHOLAMREZA, ABDI MOSTAFA, KAZEMI OLUM MAHDI
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Audit fees raises By increasing litigation Risks. Conditional conservatism reduces litigation Risks and thereby has the negative impact on audit fees. In fact, both conservatively reporting and corporate governance are involved in reducing the uncertainty and their relationship is alternative, so wh... ادامه
سال:2020
کلیدواژه: Corporate governance,Age,Economic value added,GMM method
نویسندگان: AHMADYAN AZAM, Ghasemi ali abadi Mehdi
ناشر: IRANIAN JOURNAL OF FINANCE - IRANIAN JOURNAL OF FINANCE
Added over the period 2006-2018. We focused on different proxies of corporate governance indicators, such as the Directors' Effectiveness, the Transparency and the Disclosure, Responsibility. Basel Principles have been used to make corporate governance indicators and Stern & Stewart and Chew (1995) ... ادامه
سال:2021
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: Performance Evaluation,Mutual Funds,Value-based DEA method
نویسندگان: Ghaziyani Khadijeh, Bagheri Seyede Fatemeh, Ejlali Babak
ناشر: مدیریت نوآوری و راهبردهای عملیاتی - INNOVATION MANAGEMENT AND OPERATIONAL STRATEGIES
Purpose: The purpose of this study is to investigate the impact of the financial crisis on the investment fund industry using dynamic evaluation and comparing the performance of investment funds in different years from 2012 to 2017. Value-based data envelopment analysis is used to evaluate the perfo... ادامه
کلیدواژه: Conditional Value at Risk,Mutual Funds,Quantile Regression,Systemic Risk
نویسندگان: Shahbazin Fereshteh, GHALIBAF ASL HASAN, Seighali Mohsen, peymani foroushani moslem
Mutual funds are one of the most paramount investment mechanisms in financial markets. By playing a financial intermediary role, they give nonprofessionals access to professionally managed portfolios of securities and provide numerous benefits for both the capital market and investors simultaneously... ادامه
نویسندگان: السبحاني, عبدالجبار
ناشر: King Abdulaziz University, Islamic Economics Institute
المستخلص : الأصل في الالتزامات المالية الثابتة في الذمة أنها تسدد بالمثل بقدر الوحدات النقدية التي عرفت بها لكن التغير في قيمة النقود الورقية يجعل اعتماد المثلية الإسمية مخلا. ل فی المعالجة أمثلها وأجرهاها مع المقاصد هو إحراز نقد ثابت القیمة. و إلى أن یتیسر هذا المطلب عملیا ترجح السعى لاستدراك أثر ت... ادامه
سال:1420
کلیدواژه: Mutual funds, Liquidity Risk Management, Liquidity Risk Management Tools
نویسندگان: Hosseini Seyed Hossein, Ebrahimi Sarv Oliya Mohammad Hassan, Amiri Maysam, Peymanifurushani Moslem
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
The possibility of repurchasing the investment units issued by the fund is a distinctive feature of open-end mutual funds, which exposes these funds to liquidity Risk. The main challenge of liquidity management of these funds is providing cash during a crisis and also facing ... ادامه
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