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کلیدواژه: Keywords : Corporate governance, Competitiveness, managerial conservatism, information distribution pricing
نویسندگان: Elhami Mahsa, Vakili Fard Hamid Reza, Talebnia Ghodratallah
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
AbstractThe purpose of this study was to investigate the effect of Corporate governance, Competitiveness and managerial conservatism on information distribution pricing. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the form of a... ادامه
سال:2024
مشاهده/دانلود
کلیدواژه: corporate governance,Competitiveness,managerial conservatism,Voluntary Disclosure
نویسندگان: Elhami Mahsa, VAKILI FARD HAMIDREZA
The purpose of this study was to investigate the effect of Corporate governance, Competitiveness and managerial conservatism on voluntary disclosure of information. Panel members were used. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the f... ادامه
سال:2022
کلیدواژه:
نویسندگان: nozarpour mahmoud, KEYGHOBADI AMIRREZA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The flow of information in the market environment affects the behavior of market participants. It is natural for market participants to have a different share of this information flow. The purpose of this article is to investigate the effect of financial constraints, business strategies and corporat... ادامه
سال:2021
کلیدواژه: Corporate Governance,Conservatism,Information Asymmetry,Structural Equation Technique
نویسندگان: DAMOORI DARIUSH, Javidan Hamid
ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY
The purpose of this study was to investigate the effect of Corporate governance and conservatism on information asymmetry. For this purpose, information about 78 companies listed in Tehran Stock Exchange during the years 2011-2015 has been studied. The structural equation technique is used to analyz... ادامه
سال:2018
کلیدواژه: Managerial Empire Building, Tax Avoidance, Corporate governance
نویسندگان: Mostafaei Mohammad, Rezazadeh Javad, Sepasi Sahar, Amri Asrami Mohammad
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
The aim of this study was to explore the impact of Corporate governance on the link between tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizi... ادامه
سال:2023
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: auditor's industrial specialty,Corporate governance,Information asymmetry
نویسندگان: Mahdavi Gholam Hossein, Shabani Farhad
information asymmetry, in the line of corporation governance and being affected by agency theory, makes demands for auditing. In capital markets, information is considered as an important factor which is qualified by auditors. The main objective of this study is to investigate the effect of industri... ادامه
سال:2020
کلیدواژه: Corporate Governance,Discretionary Accruals,Auditor's Tenure,Size of the Audit Firms,Information Asymmetry
نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of Corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and crosssectiona... ادامه
کلیدواژه: Accounting Conservatism,Corporate Governance,Political Connections
نویسندگان: POURHEIDARI OMID, Kiani Chandeh Ali, BARATI FARID
ناشر: پژوهش های مالی و رفتاری در حسابداری - JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING
The necessity of success and sound performance of companies is the existence of a strong Corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of Corporate governance and political connections on accou... ادامه
کلیدواژه: Audit Fees,Conditional Conservatism,Corporate Governance,Litigation Risk
نویسندگان: KORDESTANI GHOLAMREZA, ABDI MOSTAFA, KAZEMI OLUM MAHDI
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Audit fees raises By increasing litigation risks. Conditional conservatism reduces litigation risks and thereby has the negative impact on audit fees. In fact, both conservatively reporting and Corporate governance are involved in reducing the uncertainty and their relationship is alternative, so wh... ادامه
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