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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: hybrid warfare, Modeling framework, War game, Agent-based
نویسندگان: Khorrami Yaser
ناشر: پدافند غیر عامل
Hybrid warfare has been one of the topics of interest in recent years. This warfare has been given special importance due to the involvement of different economic, political, social, military and similar layers and its analysis has been complicated. Therefore, in addition to the need to upgrade ... ادامه
سال:2024
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: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach
نویسندگان: PAZOUKI PARISA, DARABI ROYA
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect cost changes mag... ادامه
سال:2019
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: Particle Swarm Optimization,Imperialist Competitive Algorithm,Artificial neural network,Earnings Management
نویسندگان: GHADERI EGHBAL, AMINI PEYMAN,
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
کلیدواژه: Islamic Fintech ؛ non permissible earning ؛ qarz al’hasan ؛ SMEs
نویسندگان: Al-Melahi, Abdellah Ali Ahmed ؛ Sa’ad, Auwal Adam
ناشر: Springer, Cham
... ادامه
سال:2023
کلیدواژه: Diesel Engine,Hybrid Vessel,Simulation
نویسندگان: JALILI IRAJ, Zarenejad Ashkezari Abbas
ناشر: مهندسی دریا - JOURNAL OF MARINE ENGINEERING
The energy management of ships to improve the efficiency of ships and reduce greenhouse gas emissions is among the most important issues that have been considered as a milestone in designing and constructing of vessels in recent years. The study of energy trends and attention to technological change... ادامه
کلیدواژه: Adoption of International Financial Reporting Standards,Accounting Conservatism,Earnings Management,Information Asymmetry,Information Transparency
نویسندگان: Sadi Jahangir, JAFARI ALI, Nasl Mousavi Seyed Hossein
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
In today's world we are witnessing increasing efforts to harmonize accounting standards at the international level. The growth of international trade and the increasing number of multinational joint ventures in different countries has doubled the need for relevance, timeliness and comparability of f... ادامه
سال:2022
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
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