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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: 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: 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
سال:2021
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle
نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The purpose of this study is to "designing a model of Corporate Governance Characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of Corporate Governance, management accounting, strategic management accounting, company size and... ادامه
کلیدواژه: Audit Committee,Audit Firm Size,Corporate Governance,Financial Statement Comparability
نویسندگان: HAJIHA ZOHREH, Azadzadeh adeleh
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
Purpose: The main objective of this study is to investigate the relationship between audit committee Characteristics and comparability of financial statement with the moderating role of audit firm size and Corporate Governance. Methods: In this study, have been investigated 56 firms listed on Tehran... ادامه
کلیدواژه: Androgenic Characteristics,Testosterone Hormone,WHR Ratio,Corporate Governance,Business Unit’ ؛ s Performance
نویسندگان: NAMAZI NAVID REZA, Esmaeilpour Hassan
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
The major objective of this study is to specifically investigate the effect of CEOs’ androgenic on the business unit's performance, and explore the moderating role of the Corporate Governance in this regard. Androgenic characteristic was used as the independent variable and was measured with ... ادامه
کلیدواژه: corporate governance in bank,ownership,management control,external control,internal control
نویسندگان: REZAEE MOHSEN, NAZEMI AMIN
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Corporate Governance is one of the most important factors in monetary institutes and the stronger the Corporate Governance, the better to inhibit from corruption. As a result representing appropriate Corporate Governance is investigated in this research. First of all, different criteria are extracte... ادامه
کلیدواژه: corporate governance system,cultural pluralism,state corporatism,Accountability
نویسندگان: Darvish Hadiseh, BANIMAHD BAHMAN, Nikoomram Hashem, Rahnamaie Roodposhti F.
ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING
The main objective of this paper is to examine the obstacles to the content development of Corporate Governance system in Iran from the perspective of cultural pluralism theory. Cultural pluralism emphasizes the ability of groups to compete and the participation of various minorities in the decision... ادامه
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