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کلیدواژه: Credit rating,Corporate governance Quality,Real earnings management
نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Nowadays Owners uses corporate governance mechanisms to reduce the opportunistic behavior of managers and decrease Credit rating level. Accordingly, the purpose of this article is to review the effect of real earnings management on the relationship between corporate governance quality and... ادامه
سال:2020
مشاهده/دانلود
کلیدواژه: Corporate governance,Political instability,Earnings management,Board of Directors,Audit Committee,Palestine
نویسندگان: Ibraheem Aljadba Ali Hassan, Nawai Norhaziah, Laili Nur Hidayah
ناشر: مدیریت فناوری اطلاعات - Journal of Information Technology management
The purpose of this paper is to investigate the role of political instability in the context of the association between board of directors (BOD) and audit committee (AC) quality as indicators of corporate governance effectiveness and earnings management (EM). The non-financial listed companies on th... ادامه
سال:2021
کلیدواژه: Audit Committee,Composition of Commissioners,Good Corporate Governance,Earnings Management
نویسندگان: Muda Iskandar, Maulana Weldi, Sakti Siregar Hasan, Indra Naleni
ناشر: IRANIAN ECONOMIC REVIEW - IRANIAN ECONOMIC REVIEW
the research was aimed to analyze effects of Good Corporate governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this ... ادامه
سال:2018
کلیدواژه: "Moral hazard between Managers and Shareholders", "Earnings management Based on Accruals", "Earnings management Based on Actual Activities", " Corporate Governance"
نویسندگان: Abdigolzar Bahman, Badavar Nahandi Younes, Zeynali Mahdi
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND management AUDITING
AbstractMoral hazard arises as a result of factors such as delegated powers to managers and their motivation to use these powers for personal gain, without regard to the interests of shareholders. earnings management occurs when, as a result of delegated authority, managers make judgments in f... ادامه
سال:2024
کلیدواژه: Independence of the Board,Institutional Ownership,Petroleum and Petrochemical Industry,Employee Differential,Panel Data,Earnings Management
نویسندگان: Alimoradi Abbas, ZAMANI FARZAD
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
In this paper, we evaluate the effect of petroleum and petrochemical industry and corporate governance on the relationship between employee differential and free cash flow with earnings management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for... ادامه
سال:2019
کلیدواژه: Adverse Selection / Commercial Credit Insurance / Information Asymmetry / Moral Hazard / Risk Management
نویسندگان: Amini Mansor, Jafari Diba
ناشر: بررسی های بازرگانی - COMMERCIAL SURVEYS
Nowadays, most of the transactions are concluded in Credit terms that impose the risk of non-receipt of Credit on the seller. The risk may be due to two categories of commercial and political risks such as inability, unwillingness or bankruptcy of the customer. Although the information asymmetry may... ادامه
سال:2023
کلیدواژه: Banking Industry,Credit Risk,Corporate Governance,Tehran Stock Exchange
نویسندگان: Akbarian Saber, ANVARY ROSTAMY ALI ASGHAR, REZAEI NADER, ABDI RASOOL
ناشر: - Journal of Money and Economy - Journal of Money and Economy
The primary purpose of this research is to investigate the impacts of corporate governance on Credit risk in the Iranian banking industry. The sample consists of 20 banks listed on the Tehran Stock Exchange during 2011-2016, using panel data. In this research, Credit risk and corporate governance ar... ادامه
کلیدواژه: Akad Qardh dan ZIS ؛ Bank Umum Syariah ؛ CAR ؛ Inflasi ؛ Pertumbuhan PDB ؛ Portofolio Akad Bagi Hasil ؛ ROA
نویسندگان: Yunice, Karina Tumewang
ناشر: Universitas Islam Indonesia
This study aims to explore the factors that influence the Islamic bank profitability. The profitability rate or Return on Asset (ROA) is utilized as dependent variable whereas internal financial factor (financial ratio indicator) and external factor (economic indicator) are adopted as independent va... ادامه
سال:2017
کلیدواژه: Doubtful modes of financing ؛ Global marketplace ؛ Market share of Islamic banks ؛ Musharaka-Qard Hasan based Credit card ؛ Shared prosperity
نویسندگان: M. Selim
ناشر: undefined
... ادامه
کلیدواژه: Particle Swarm Optimization,Imperialist Competitive Algorithm,Artificial neural network,Earnings Management
نویسندگان: GHADERI EGHBAL, AMINI PEYMAN,
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Metaheuristic approaches are inspired mainly based on the order and rules of natural organisms. Today, these approaches have been widely used in various branches. According to the importance of forecasting, understanding the methods of earnings management forecast can provide useful information for ... ادامه
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