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The Nordic Approach, Emerging Corporate Governance Regime; A Comparative Study of Scandinavian Countries and Iranian Law

کلیدواژه: Nordic Approach, Stakeholder-Centric Approach, Board Structure, Financial Transparency, Concentrated Ownership

نویسندگان: Abedini Hossein, Tarashioun Seyyed Mohammad Reza

ناشر: پژوهشنامه حقوق اسلامی - ISLAMIC LAW RESEARCH JOURNAL

Distinct encounters with the concept of "Corporate Governance Regime" have given rise to diverse perspectives. Prior studies in Iran guided us towards the prevalent Approaches, namely "Anglo-American" and "Continental European," followed by "East Asian." However, in the last two decades in Scandinav... ادامه

سال:2023

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Identifying Board Processes through Behavioral Perspective toward Corporate Governance using Meta-Synthesis Approach

کلیدواژه: Corporate Governance,Behavioral Approach,Board Processes,Systematic Review,MetaSynthesis

نویسندگان: Divandarri Ali, Hashemi Mohammad Sadegh, AGHAZADEH HASHEM, HOSSEINI SEYED MAHMOUD

ناشر: مدیریت بازرگانی - Journal of Business Management

Objective: Boards are mainly concerned with communication issues as well as how to overcome the uncertainty associated with the strategic decision-making process rather than simply the old challenge of "conflict of interests" and their legal and structural solutions. In fact, although structural and... ادامه

سال:2021

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Bankruptcy prediction and Corporate Governance: Financial Ratio Approach

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

سال:2019

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Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach

کلیدواژه: CEO Power, Capital Structure, Institutional shareholders, Principal Component Analysis Method

نویسندگان: Sahmaniasl Mohammad Ali, Jahandoust Marghoub Mehran, Weysihesar Soraya

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The main purpose of this study is to investigate the effect of corporate governance on the relationship between CEO power and capital Structure decisions in listed companies in Tehran Stock Exchange. For this purpose, principal component analysis method was used to measure CEO power. The research hy... ادامه

سال:2023

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Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure

کلیدواژه: Audit risk, Corporate Governance Structure, Personality types of Managers

نویسندگان: Malihi Shoja Radman, Lashgari Zahra, Khosravi Pour Negar

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance Structures are at risk of control. ... ادامه

سال:2022

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Modeling the Role of Stakeholder Interactions and Corporate Social Responsibility in Promoting Natural Resource Governance: A Social Capital-Based Approach

کلیدواژه: Effectiveness, Mediation, structural equation model, Takab

نویسندگان: Goli Saba, Islami Iman, Bijani Masoud, Azadi Hossein

ناشر: حکمرانی منابع طبیعی - Natural Resources Governance

Effective natural resource governance requires moving beyond state-centered Approaches to embrace interactive frameworks that involve diverse Stakeholders in decision-making. Despite growing global attention to good governance, the mediating role of Corporate Social Responsibility (CSR) in linking s... ادامه

سال:2025

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The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach

کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality

نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

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

سال:2018

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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

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The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach

کلیدواژه: Dividends,Corporate Governance,Capital Structure,Investment,Financial Performance

نویسندگان: FATHI SAEED, Abootalebi Hamid

ناشر: پژوهش های حسابداری مالی - Financial Accounting Research

Managers can maximize shareholders' wealth by managing variables in the Financial Structure (such as capital Structure, dividend, and investment). Using corporate governance mechanisms, shareholders try to guide managers in this direction. The sample of this research is the statistical tests in past... ادامه

سال:2022

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Corporate Governance and Agency Cost (Model-based Approach) and the Mediating Role of Financial Policies

کلیدواژه: Corporate Governance,Agency Cost,Financial Policies

نویسندگان: Rahimnejad Sarvenaz, FATHI SAEED, MOAYEDFAR ROZITA

ناشر: چشم انداز مدیریت مالی - JOURNAL OF Financial MANAGEMENT PERSPECTIVE

With the separation of Ownership and management, the corporate governance system is a good tool in the hands of shareholders to reduce agency costs. Developing the literature in which agency cost is calculated by the absolute amount of cash flow or its interaction with growth opportunities, we measu... ادامه

سال:2022

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