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Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting

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

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The Relationship between Corporate Governance Mechanisms and compensation of Managers

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

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Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach

کلیدواژه: CEO Power, Capital Structure, Institutional shareholders, Principal Component Analysis Method

نویسندگان: Sahmaniasl Mohammad Ali, Jahandoust Marghoub Mehran, Weysihesar Soraya

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The main purpose of this study is to investigate the effect of Corporate Governance on the relationship between CEO power and capital Structure decisions in listed companies in Tehran Stock Exchange. For this purpose, principal component analysis method was used to measure CEO power. The research hy... ادامه

سال:2023

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The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm

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

سال:2020

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Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

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

سال:2022

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Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance

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

سال:2019

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Identifying Board Processes through Behavioral Perspective toward Corporate Governance using Meta-Synthesis Approach

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

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Modeling and Optimization of Hybrid Energy Systems Using Techno-economic and Environmental Characteristics

کلیدواژه: Renewable Energy Hybrid Energy System Multi, objective Optimization Multi, criteria Decision Analysis Sustainable Development

نویسندگان: Abdollahi Seyyed Amirreza, Ahrari Mahmoud, Ghazizadeh Ahsaee Mahdi

ناشر: کارافن - Karafan

The development of energy technologies with high efficiency, reliability and free from environmental contaminants is of great importance for sustainable development. The main goal of this research was the multi-objective techno-economic-environmental optimization of hybrid renewable energy systems p... ادامه

سال:2024

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An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders

کلیدواژه: corporate governance system,social responsibility,optimism,overconfidence,myopia

نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, kabiri MohammadTaghi, MOSLEMI AZAR

ناشر: پژوهش های حسابداری مالی - Financial Accounting Research

Corporate Governance system is considered as the supervision and control process to guarantee performance of company’, s management consistent with the shareholder’, s interest. Corporate social responsibility is perceived as a community commitment towards most people in the society. How... ادامه

سال:2021

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The Effect of Corporate Governance on Managers' optimism and Financial Statement Comparability

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

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