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Social Responsibility, Corporate Governance and Lack of financial Reporting transparency In Tehran Stock Exchange

کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality

نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

Comparative Study of financial transparency in Islamic management and International financial Reporting Standards (IFRS)

کلیدواژه: Islamic Management, Financial Transparency, International Financial Reporting Standards (IFRS), Financial Ethics, Information Disclosure, Comparative Accounting

نویسندگان: Saber Mobasser Kabir

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

financial transparency is one of the fundamental principles in modern economic and financial systems, playing a vital role in enhancing public trust, improving market efficiency, and preventing corruption. In Islamic management, financial transparency is rooted in Qur’anic teachings, narrations, and... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

The Impact of Managerial Overconfidence on the Relationship Between Accounting Conservatism and the Lack of transparency in financial Reporting

کلیدواژه: Lack of transparency in financial reporting,accounting conservatism,xcessive management confidence

نویسندگان: Pourrezaei Maragheh Mehdi

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

This study aims to investigate the moderating role of managerial overconfidence in the relationship between accounting conservatism and the Lack of transparency in financial reporting among companies listed on the Tehran Stock Exchange between 2019 and 2024. The study population included all listed ... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

The Impact of Adoption of International financial Reporting Standards on Accounting Conservatism, Earnings management, and Information transparency

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Ability, CEOs’ s financial Knowledge and financial Reporting transparency

کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری مالی - JOURNAL OF financial ACCOUNTING KNOWLEDGE

Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparenc... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

The role of financial Reporting, transparency and Corporate Governance in Investors Protection

کلیدواژه: Financial Reporting,Transparency,Corporate Governance,Investors Protection,Grounded Theory

نویسندگان: SHAFIZADEH BAHAREH, HOSEINI SEYED ALI, RAHMANI ALI, SOLTANI MOHAMMAD

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

In public corporations, rules and regulations are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited and the supporters of the stakeholder theory believe ... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

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Impact of Reputation and Chief Executive Officer’ s Job Security on financial Reporting transparency

کلیدواژه: Media Coverage,Sales Volatility Coefficient,CEO Tenure,Financial Reporting Transparency

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: Individual characteristics of chief executive officers, CEOs, such as reputation and job security may eclipse their behavior and types of decisions in the organization, and thereby affect the transparency of financial reporting. In this research, the influence of reputation and CEOsȁ... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

10 بازدید

مشاهده/دانلود

Applied-Research Paper: The Effect of Industry Type on the Relationship between financial Reporting transparency and financial Health in Tehran Stock Exchange

کلیدواژه: Financial Reporting,Transparency,Financial Health,Tehran Stock Exchange

نویسندگان: Taherpour Gholamreza, KHOZEIN ALI, Naderian Arash, Gorganli Doji Jamadverdi

ناشر: - Advances in Mathematical Finance and Applications

This study aimed to evaluate the effect of industry type on the relationship between financial reporting transparency and financial health in companies listed in Tehran Stock Exchange. The statistical population included companies listed in Tehran Stock Exchange during 2005 to 2016. By systematic el... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

13 بازدید

مشاهده/دانلود

Applied-Research Paper: Identification and Refinement of Effective Factors of financial Reporting transparency of Firms Listed on Iran Stock Exchange

کلیدواژه: Reporting Transparency,ANP analytic network process,Corporate Governance,Financial Analysis,Financial Performance

نویسندگان: Moghadam Hosein, LASHGARI ZAHRA, KHOSRAVI POUR NEGAR, FARSAD AMANOLLAHI GHOLAMREZA, TAVANGAR AFSANEH

ناشر: - Advances in Mathematical Finance and Applications

This study aimed to identify effective factors of financial reporting transparency (FRT) of companies using knowledge analysis and selected the final effective factors from them using the ANP analytic network process. In this regard, 16 professors and pundits in financial and reporting areas were se... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

6 دانلود

10 بازدید

مشاهده/دانلود

The Effect of Corporate Governance on the Firms’ financial Performance through the Mediating Variable of transparency Using the Meta-Analysis Method

کلیدواژه: Corporate governance, financial performance, Transparency, Meta-Analysis

نویسندگان: Asgarpour Rasoul, Aboutalebi Hamid

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset management and Financing

Abstract
The ultimate goal of corporate governance is to achieve the promotion of fairness, transparency, accountability, and compliance with the rights of shareholders in companies and economic enterprises. However, there are doubts about its success rate in achieving the afor... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

11 بازدید

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