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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: 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
سال:2019
کلیدواژه: Corporate governance,Financial performance,Islamic banks,Meta-analysis approach
نویسندگان: Shirmehanji Mohammad Baqer, Nourahmadi Mohammad Javad, Tavassoli Mohammad Ismail
ناشر: معرفت اقتصاد اسلامی - Ma`rifat-e Eghtesad-e Islami
The relationship between Corporate Governance Mechanisms and the Financial performance of Islamic banks has been extensively studied in previous empirical research. However, the results differ mainly due to the heterogeneity of the samples used in the experimental research. To explain and draw concl... ادامه
سال:2021
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
کلیدواژه: Bankruptcy Prediction,Financial Ratios,Corporate Governance
نویسندگان: Haji Hashem Masoud, AMIR HOSSEINI ZAHRA
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Bankruptcy prediction in studies and articles in the areas of Accounting and Management are discussed and many studies on the experimental method is more effective for bankruptcy prediction was carried out. The aim of this study is to compare the Financial and indicators of Corporate Governance for ... ادامه
کلیدواژه: Corporate Governance Mechanisms,Timeliness of Earning,Corporate Financial Distress,Adjusted Model of Altman
نویسندگان: JAMEI REZA, Noorbakhsh Hawar
Based on agency theory, the conflict of interest between owners and managers leads to agency costs. Laws related to Corporate Governance seek to mitigate these costs. Among Important tools in this area, the independence of the broad, ownership concentration, ownership structure and institutional own... ادامه
سال:2020
کلیدواژه: Corporate governance,Expected shortfall of capital,Marginal expected shortfall,Systemic risk,TOPSIS
نویسندگان: Nadi Qomi Vali, Hosseini Seyed Farhang, Mostafavi Seyedeh Fatemeh
ناشر: تحقیقات مالی - Financial Research Journal
Objective: The systemic risk is the risk of a crisis in the Financial sector and its transmission to the economy. Due to the importance of social damage caused by the Financial crisis, it is necessary to pay attention to the systemic risk and its factors. The purpose of the present study is to inves... ادامه
کلیدواژه: Financial fraud,Agency theory,Cognitive evaluation theory,External corporate governance
نویسندگان: Esmaili Kia Gharibe, Najafnia Somayeh, Oshani Mohammad
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: In one hand, based on one of the fundamental assumptions of agency theory, the external organizational pressure imposed on managers declines their potential moral hazard but on the other hand, the cognitive evaluation theory argument is that strong expectations of managers due to the stra... ادامه
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
کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
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
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