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Discretionary Disclosure of Corporate Governance and Financial performance

کلیدواژه: Corporate Governance,Voluntary Disclosure of Corporate Governance,Financial performance

نویسندگان: CHALAKI PARI, GHAYOUR FARZAD, Bagheri Kaveh

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

In recent years, a lot of researches have been done in the field of Corporate governance and its features, but the impact of discretionary Disclosure of information in the form of financial and non-financial reports on the financial performance of companies, is a new subject. So, the aim of this stu... ادامه

سال:2018

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Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

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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Corporate Governance, Social Responsibility Disclosure, the Company's Value

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

سال:2020

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Idiosyncratic Risk and Disclosure of Corporate Social Responsi-bility: Emphasizing the Role of Corporate Governance

کلیدواژه: Disclosure of CSR Information,Idiosyncratic Risk,Ownership Structure,Board Characteristics,Incentive Contracts

نویسندگان: Kargarpour Khatereh, KHODADADI VALI, JORJORZADEH ALIREZA, SALEHI ALLAH KARAM, Kaab Omeir Ahmad

ناشر: - Advances in Mathematical Finance and Applications

In this study, the impact of Corporate social responsibility (CSR) Disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some Corporate governance mechanisms such as owne... ادامه

سال:2021

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Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability performance and Financial performance

کلیدواژه: Corporate Sustainability Performance,Corporate Governance,Board Structure,Corporate Financial Performance

نویسندگان: AMIN VAHID, FAGHANI MAKRANI KHOSRO, ZABIHI ALI

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

This study’, s aim is to study the effect of some Corporate governance mechanisms (board structure) on Corporate sustainability performance (CSP), and also impact of CSP on Corporate Financial performance (CFP) and moderation effect of Corporate governance on the relationship between CSP and C... ادامه

سال:2021

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Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic performance

کلیدواژه: Corporate Governance,Corporate Economic Performance,Economic Value Added,Firm Size,Moderating Effect

نویسندگان: TAEBI NOGHONDARI AMIRHOSSEIN, TAEBI NOGHONDARI ALI, Abbaszadeh Mehri

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

This study aims to examine the relationship between Corporate governance and Corporate economic performance, regarding the moderating effect of firm size. To test the hypotheses, multivariate OLS method was used. The data consists of 118 companies listed in the Tehran Stock Exchange in the period 20... ادامه

سال:2017

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Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure

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

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Providing a New Model of Corporate Governance and Firm performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology

کلیدواژه: Corporate Governance,Entrepreneurship,Corporate Performance,Social Responsibility,Information Technology

نویسندگان: Saeedian Masoud, SAEIDI PARVIZ, samiee roohalla, ASHRAFI MAJID

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

The main purpose of this research is to provide a new model of Corporate governance and Corporate governance, which has been used in terms of Corporate entrepreneurship, social responsibility and the moderating role of information technology. The research method is descriptive correlational. The sta... ادامه

سال:2019

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The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate performance

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نویسندگان: VALIZADEH LARIJANI AZAM, Khodaee Mona

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Internal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of Corporate governance to achieve organizational goals and improve Corporate performance. Therefore, the purpose of this study is to investigate the relationship between internal... ادامه

سال:2022

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Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations

کلیدواژه: Voluntary Disclosure,Corporate Governance,Gap Analysis

نویسندگان: Parsian Hossein, KAZEMI HOSSEIN, REZAZADEH JAVAD

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

Corporate governance mechanisms can provide the Disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’ s economic deve... ادامه

سال:2019

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