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کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system
نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and accounting standards. The need to address this issue stems from the divergence between the principles gove... ادامه
سال:2024
مشاهده/دانلود
کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange
نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan
The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه
کلیدواژه: Charges ؛ Islamic bank ؛ Islamic Credit Card ؛ KafÉlah ؛ SharÊʿah ؛ Ujrah
نویسندگان: Razak, Shahrul Azman bin Abd
ناشر: Emerald Group Publishing Limited
Many structures have been proposed by Islamic banks in Malaysia for Islamic credit cards including murÉbaÍah (sale with mark-up), bayʿ al-ʿÊnah (sale and immediate buy-back) and tawarruq (tripartite sale). However, recently, some Islamic financial institutions have employed the contracts of ijÉrah (... ادامه
سال:2015
کلیدواژه: Corporate Governance, Determinants, Listed Company, The level of Compliance
نویسندگان: Ganji Hamid Reza, Rahmani Ali, Soltani Afsaneh
ناشر: پیشرفت های حسابداری - Journal of Accounting Advances
1- IntroductionCorporate Governance (CG) is an important issue that has received more attention from legislators, regulatory authorities and investors in recent years following widespread financial scandals such as Enron, and it deals with the need to monitor the company's management and to pr... ادامه
سال:2022
کلیدواژه: interest-free banking,Foreign Exchange Operations,Bank Accounting,Income from Joint Activities,Ala-al-hesab Interest,Profit and Loss Statement
نویسندگان: ROHANI SEYED ALI, Banitaba Sayyed Mahdi, Movaffagh Mostafa
ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES
The proper fulfillment of the contracts specified in the Usury-Free Banking Act requires the implementation of special accounting rules which reflects the Usury-Free banking approach in the financial statements of the banks. Among these criteria, is the separation of bank income from Joint / Non-joi... ادامه
سال:2020
کلیدواژه: Banking ؛ Malaysia ؛ Mudarabah ؛ Premium savings certificate ؛ Qard ؛ Shariah compliancy ؛ Wadiah
نویسندگان: Hassan, Razi ؛ Abdullah, Md Faruk ؛ Sawari, Mohd Md
ناشر: International Journal of Islamic and Middle Eastern Finance and Management
Considering the popularity of the premium savings certificate (PSC) of the National Savings Bank of Malaysia (Bank Simpanan Nasional (BSN)) the paper aims to justify the Shari’ah compliancy of this product by analyzing its underlying contracts and to propose a Shari’ah compliant savings certificate,... ادامه
سال:2011
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