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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
مشاهده/دانلود
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: 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
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
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: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه
سال:2021
کلیدواژه: Independence,shareholders,independent directors,monitoring
نویسندگان: PASBAN MOHAMMAD REZA, Farhani Rasoul
ناشر: تحقیقات حقوقی - Legal Research
Nowadays, independent Directors as one of the most important institutions of good Corporate Governance have progressed from the doctrinal stage into a dominant concept in Corporate law. These Directors are capable of becoming compatible with any legal system and at the same time have the amount of f... ادامه
کلیدواژه: Auditors, Accountability, Corporate Governance, Transparency, Professional Behavior
نویسندگان: Achak Hamed, Hirad Alireza, Haghparast Abbasali, Sotudeh Reza
ناشر: مطالعات اخلاق و رفتار در حسابداری و حسابرسی - Studies of Ethics and Behavior in Accounting and Auditing
Introduction: Auditors are vital to the framework of Corporate Governance, acting as key components in ensuring Transparency and Accountability within organizations. Their role extends beyond merely validating financial statements; they assess various risks and aid Boards and audit committees in the... ادامه
سال:2025
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: 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: 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
سال:2018
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
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