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کلیدواژه: Performance variability,Accruals quality,Corporate governance quality
نویسندگان: VALIZADEH LARIJANI AZAM, HOSSEINI SEYED ALI, Tahmasebi Ashtiyani Mahsa
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: As prior studies consequences, accruals quality and corporate governance are two important factors that can affect on firms Performance significantly. Establishing corporate governance and increasing the quality of that, as one of the benchmarks to measure the Performance of the firms, wi... ادامه
سال:2020
مشاهده/دانلود
کلیدواژه:
نویسندگان: VALIZADEH LARIJANI AZAM, Khodaee Mona
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
Internal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of corporate governance to achieve organizational goals and improve corporate Performance. Therefore, the purpose of this study is to investigate the relationship between internal... ادامه
سال:2022
کلیدواژه: Earnings Quality,Corporate Governance,Audit Quality,Capital Structure,Structural Modeling
نویسندگان: Ahmadi Mohammad Ramazan, AHANGARI ABDOLMAJID, Hajeb Hamid Reza
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
Objective: Earnings quality is one of the most substantial features of financial reporting, influencing the optimal capital structure. This substantiality probably results from the fact that earning is generally considered as one of the main inputs of valuation models for both financial investors an... ادامه
سال:2019
کلیدواژه: Corporate Governance, timeliness, Internal Auditing, Financial reporting
نویسندگان: Mashayekhi Bita, Afrasiab Amirreza, Mokhtarian Reza, Azizzadeh Parikhani Zahra
ناشر: پژوهش های حسابرسی حرفه ای - Professional Auditing Research
The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues. Among the critical factors, internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability... ادامه
سال:2025
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: Corporate governance mechanisms,financial performance,earnings quality,companies listed on the Iraqi Stock Exchange
نویسندگان: Jasim Alghaith Haitham Naser, Dastgir Mohsen, Habeeb Almagtome Akeel Hamza, Ali Ahmadi Saeid
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The aim of this study was to investigate the impact of corporate governance mechanisms on financial Performance considering the moderating role of earnings quality in companies listed on the Iraq Stock Exchange. In this research, data for testing the study hypotheses were collected from the Central ... ادامه
سال:2024
کلیدواژه: Credit rating,Corporate governance Quality,Real earnings management
نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA
Objective: Nowadays Owners uses corporate governance mechanisms to reduce the opportunistic behavior of managers and decrease credit rating level. Accordingly, the purpose of this article is to review the effect of real earnings management on the relationship between corporate governance quality and... ادامه
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: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.
نویسندگان: Kazemioloum Mahdi, Abdi Mostafa
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their Performance and high profit quality indicates good Performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه
سال:2023
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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