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کلیدواژه: Audit Quality,Corporate Governance,Corporate Competitive Environment,Managers’ ؛ Optimistic Behaviors and Managers’ ؛ Myopic Behaviors
نویسندگان: HASHEMI TILEHNOUEI MOSTAFA, NIKKAR JAVAD
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: This research is in the field of corporate governance and behavioral finance. Conflicts of interest between directors and shareholders create agency costs for shareholders' equity that are borne by shareholders. Two sources of this conflict are managerial optimism and managerial myopia. M... ادامه
سال:2021
مشاهده/دانلود
کلیدواژه: Mutual Funds, Network Data Envelopment Analysis, Uncertainty, fuzzy optimization, Possibilistic programming, Possibility and Necessity Measures
نویسندگان: Mansouri Hossein, Mollaei Hamid Reza, Mousavi-Nasab Seyed Hadi, Firoozi Zahra, Mohammadi Emran
ناشر: سیستم های فازی و کاربردها - سیستم های فازی و کاربردها
This study proposes an effective and powerful approach for analyzing the performance, credit rating, and ranking of mutual funds, taking into account their inherent network structures and the uncertainties prevalent in financial markets. To this end, the network structure and internal operations of ... ادامه
سال:2024
کلیدواژه: Fraud,income management,risk management,moderating factors
نویسندگان: Atarasadi Maryam, AHADI SERKANI SEYED YOUSEF, Amini Khouzani mohsen
ناشر: دانش مالی تحلیل اوراق بهادار (مطالعات مالی) - FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)
This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of Managers, ... ادامه
سال:2022
کلیدواژه: Corporate Governance, Managers' compensation, Board Characteristics, CEO Characteristics, Ownership Structure
نویسندگان: Mohammadi Sedaran Sara, Faghani Mahdi
Objective: A solution must be devised to control the representation of Managers in companies, ensure their responsibility and accountability, and protect the rights of shareholders. One of these strategies is compensation to motivate Managers to achieve organizational goals. Corpora... ادامه
سال:2023
کلیدواژه: Corporate Governance, Behavioral features, managers' optimism, Ability to compare financial statements
نویسندگان: Amiri Seyed Khosroo, Rezaei Farzin, Khalatbari Limaki Abdossamad
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of Managers. One of the mechanisms to reduce the representation... ادامه
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
کلیدواژه:
نویسندگان: Abdullah, Raihana Firdaus Seah ؛ Rahman, Abdul Rahim Abdul
ناشر: Review of Islamic economics
Many studies have examined the level of awareness, knowledge, and understanding of Islamic banking and finance (IBF) among bank customers. However,therehasbeennostudytodateofthelevelofknowledgeofIBFamong bank Managers. This paper aims to do that for ban... ادامه
سال:2007
کلیدواژه: Diversification,accruals quality,cost of capital,beta,return on assets,debt ratio,size
نویسندگان: FOROUGHNEJAD HEIDAR
ناشر: IRANIAN JOURNAL OF FINANCE - IRANIAN JOURNAL OF FINANCE
This study aims to investigate the correlation between the diversification and accruals quality (AQ) in Iran’ s mutual funds considering two main hypotheses and four sub-hypotheses. This research investigates the effects of cases such as beta of the company, the company's return on assets, de... ادامه
سال:2017
کلیدواژه: Quality of life,Women,Concept analysis,Hybrid model
نویسندگان: SEYED NEMATOLLAH ROSHAN FATEMEH ALSADAT, ALHANI FATEMAH, ZAREIYAN ARMIN,
ناشر: تحقیقات کیفی در علوم سلامت - JOURNAL OF QUALITATIVE RESEARCH IN HEALTH SCIENCES
Introduction: Many factors affect desirable quality of life. Regarding the subjective and multivariate nature of the quality of life concept and the need for attention in different cultures and groups of the society, the present study was performed to analyze the concept of quality of life from wome... ادامه
سال:2019
کلیدواژه: Project-Oriented Financing,Sale’, s Contract,Bankability,Contractual Term
نویسندگان: KASNAVI SHADI, BAGHERI MAHMOOD
ناشر: پژوهش های حقوق تطبیقی - Comparative Law Researches
Project-oriented financing as a method of attracting capital-unlike other methods of financing-does not rely on the credit and guarantee of the investor and requires the bankability of the project, and this bankability itself is affected by the performance of the project and the production of liquid... ادامه
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