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کلیدواژه: Corporate Governance, Behavioral features, managers' optimism, Ability to compare financial statements
نویسندگان: Amiri Seyed Khosroo, Rezaei Farzin, Khalatbari Limaki Abdossamad
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of managers. One of the mechanisms to reduce the representation... ادامه
سال:2022
مشاهده/دانلود
کلیدواژه: Managerial ability,Audit Features,Ownership structure,PLS Approach
نویسندگان: EGHBALI ELHAM, ANVARY ROSTAMY ALI ASGHAR, HANIFI FARHAD
ناشر: - Advances in Mathematical Finance and Applications
The purpose of this research is to examine the effect of ownership structure and audit features on the financial distress likelihood by considering the moderating effect of managerial Ability. The research utilized partial least squares structural equations modeling (PLS-SEM) analysis and data from ... ادامه
کلیدواژه: value relevance of earnings,Managers' ability,Corporate Governance,Product Market Power
نویسندگان: HAJIANNEJAD AMIN, HASHEMI DEHCHI MAJID, Izadpanahi Fatameh
ناشر: JOURNAL OF APPLIED RESEARCH IN financial REPORTING - JOURNAL OF APPLIED RESEARCH IN financial REPORTING
The purpose of this study is to investigate the Ability of managers on the value relevance of earnings with respect to the role of Corporate Governance and product market power. The statistical the population of this study is all companies listed in Tehran Stock Market, in which 102 companies in the... ادامه
سال:2021
کلیدواژه: audit report lag,timely disclosure,Corporate Governance,audit committee activity
نویسندگان: Lari dashtebayaz Mahmoud, Mohammadi Shaban, NAGHSHBANDI NADER, Moeinnezhad Behrad
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
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
سال:2019
کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance
نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA
Cash management is one of the most controversial subjects of financial management. How to use the Corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. managers, by opting the appropriate combination of assets and... ادامه
کلیدواژه: Corporate Governance, Managers' compensation, Board Characteristics, CEO Characteristics, Ownership Structure
نویسندگان: Mohammadi Sedaran Sara, Faghani Mahdi
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: A solution must be devised to control the representation of managers in companies, ensure their responsibility and accountAbility, and protect the rights of shareholders. One of these strategies is compensation to motivate managers to achieve organizational goals. Corpora... ادامه
سال:2023
کلیدواژه: Quality of Financial Statements, Corporate governance, Disclosure and Transparency, fuzzy Delphi, Banking Industry.
نویسندگان: Sheikhi Khaled, Matinfard Mehran, Saeedi Ali, Hassani Mohammad
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
The purpose of this study was to identify the effective factors of Corporate Governance and disclosure and transparency in assessing the quality of financial statements in selective banks in Iran. This research was based on a mixed qualitative-quantitative method with an exploratory approach. The st... 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: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange
نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow
ناشر: دانش حسابداری مالی - JOURNAL OF financial ACCOUNTING KNOWLEDGE
Individual characteristics of CEOs such as Ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of Ability and CEOs’ s financial knowledge on the transparenc... ادامه
سال:2018
کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm
نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
The aim of this research is the analysis of management Ability using accounting and Corporate Governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of Corporate Governance and audit committee) and accountin... ادامه
سال:2020
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