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کلیدواژه: Tax Justice, Corporate Governance, Corporate social responsibility
نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI
ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING
Theorists are attempting to establish the principle of Tax Justice in order to prescribe the distribution of Tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies ... ادامه
سال:2018
مشاهده/دانلود
کلیدواژه: Company's Value,Concentration of Ownership,Corporate Governance,Block Ownership,Social Responsibility
نویسندگان: HAJIHA ZOHREH, SHAKERI ABDOREZA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
Corporate social responsibility and related disclosures are critical to the continuity of Corporate activities. The purpose of this paper is to study the relation between Corporate Governance, social responsibility and the company’ s value among the firms listed in Tehran Stock Exchange. The ... ادامه
سال:2020
کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management
نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate social responsibility (CSR), now holds equal importa... ادامه
سال:2023
کلیدواژه: Sustainable corporate development,Corporate social responsibility,Corporate governance,Creating shared value
نویسندگان: Sharaei Fatemeh, COLABI AMIR MOHAMMAD, KHODADAD HOSSEINI SEYED HAMID
ناشر: مدیریت سرمایه اجتماعی - social capital Management
In recent years, special attention has been paid to Corporate sustainability, both in the business model and in the case of companies that have been eliminated from the competition, their lack of attention to such areas as Corporate social responsibility, the creation of shared values with the stake... ادامه
سال:2019
کلیدواژه: Tax Justice,Corporate Governance,Corporate Governance Criteria
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
The purpose of this study is to examine the role of Corporate Governance in the concept of Tax Justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research, testing four main hypotheses and eight special hypotheses. The required data for... ادامه
کلیدواژه: corporate governance system,social responsibility,optimism,overconfidence,myopia
نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, kabiri MohammadTaghi, MOSLEMI AZAR
ناشر: پژوهش های حسابداری مالی - Financial Accounting Research
Corporate Governance system is considered as the supervision and control process to guarantee performance of company’, s management consistent with the shareholder’, s interest. Corporate social responsibility is perceived as a community commitment towards most people in the society. How... ادامه
سال:2021
کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder
نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: The purpose of this study was to examine the impact of political connection and some key Corporate Governance proxies, such as independence of the board of directors, institutional shareholders ownership on Tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه
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
کلیدواژه: Firm Risk,Corporate governance,Corporate social responsibility
نویسندگان: TORSHIZI ALI, Bazzaz zadeh Torbati Hamid Reza
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
The impact of Corporate Governance on risk has been studied in different researches and has led to different results. To justify these conflicting results, the impact of Corporate social responsibility moderation was assessed by Lee et al. (2016), which showed that Corporate social responsibility ha... ادامه
کلیدواژه: Blockchain,Corporate Governance,Social Responsibility,Knowledge based Companies
نویسندگان: Ronaghi Mohammadhossein
ناشر: توسعه کارآفرینی - JOURNAL OF ENTREPRENEURSHIP DEVELOPMENT
Blockchain technology’, s characteristics such as reliability, traceability, data immutability and smart contracts are giving rise to confident environments with less need for intermediaries. Blockchain and other distributed ledger technologies are believed to have significant impacts on socie... ادامه
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