ورود/ثبت نام
جستجو
مرتبط ترین ها
به روز ترین ها
پر بازدیدترین ها
پر دانلودترین ها
فیلتر ها
از سال
تا سال
زبان
نوع محتوا
نوع دسته بندی
متن کامل
کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Recent Corporate scandals, global Financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The Financial statements provide all the Financial information related to the Financial condit... ادامه
سال:2022
مشاهده/دانلود
کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting
نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of Directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه
سال:2020
کلیدواژه: Media Coverage,Sales Volatility Coefficient,CEO Tenure,Financial Reporting Transparency
نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow
Objective: Individual characteristics of chief Executive officers, CEOs, such as reputation and job security may eclipse their behavior and types of decisions in the organization, and thereby affect the transparency of Financial Reporting. In this research, the influence of reputation and CEOsȁ... ادامه
سال:2019
کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Considering the importance of Corporate Governance and its impact on Financial Reporting quality, in this study, the impact of Corporate Governance on Financial Reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) an... ادامه
سال:2018
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
کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting
نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza
The purpose of this research is to determine the relationship between Corporate Governance structure and the likelihood of fraudulent Financial Reporting. The likelihood of fraudulent Financial Reporting has been measured on the basis of Altman’ s modified z score. For this purpose, 109 liste... ادامه
سال:2017
کلیدواژه: Internal Control,Board of Directors,Corporate Governance,Fraudulent Financial Reporting
نویسندگان: MEHRABANPOUR MOHAMMADREZA, Noorizadeh Zohreh
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
The aim of conducting this study is to examine the relationship between Corporate Governance mechanisms and possibility of fraudly Financial Reporting by companies. This study is conducted by using a descriptive – correlation method and is an applied study. Population of this study is consist... ادامه
کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
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: Corporate Governance, timeliness, Internal Auditing, Financial reporting
نویسندگان: Mashayekhi Bita, Afrasiab Amirreza, Mokhtarian Reza, Azizzadeh Parikhani Zahra
ناشر: پژوهش های حسابرسی حرفه ای - Professional Auditing Research
The timeliness of Financial Reporting can enhance the trust of investors and shareholders in Financial information while preventing potential legal and Financial issues. Among the critical factors, internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability... ادامه
سال:2025
کلیدواژه: Financial Reporting Readability,Agency Cost,Corporate Governance
نویسندگان: NOROUZI MOHAMMAD, AZINFAR KAVEH, ABBASI EBRAHIM, DADASHI IMAN
ناشر: راهبرد مدیریت مالی - JOURNAL OF Financial MANAGEMENT STRATEGY
Today, in developing countries, Corporate Governance mechanisms are seen as a regulatory factor for the company. According to the representation theory, the first problem with representation is the existence of a conflict of interests between the shareholder and the manager. The listed companies are... ادامه
بعدی
دسته بندی