ورود/ثبت نام
جستجو
مرتبط ترین ها
به روز ترین ها
پر بازدیدترین ها
پر دانلودترین ها
فیلتر ها
از سال
تا سال
زبان
نوع محتوا
نوع دسته بندی
متن کامل
کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Recent Corporate scandals, global Financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The Financial statements provide all the Financial information related to the Financial condit... ادامه
سال:2022
مشاهده/دانلود
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
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: 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
سال:2021
کلیدواژه: Corporate Governance,Stock Price Crash Risk,Financial Reporting Quality,Auditor Expertise
نویسندگان: Eslamdoost Mahnaz, Ranjbar navi Rostam, Chenari Hassan
Objective: The main purpose of this study is to examine the effect of external Corporate Governance mechanism on Stock price crash risk in firms listed on the Tehran Stock Exchange, with emphasis on Financial Reporting Quality and auditor industry expertise. Methods: Data in the research was collect... ادامه
کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting
نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه
سال:2020
کلیدواژه: Financial Reporting,Transparency,Corporate Governance,Investors Protection,Grounded Theory
نویسندگان: SHAFIZADEH BAHAREH, HOSEINI SEYED ALI, RAHMANI ALI, SOLTANI MOHAMMAD
ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE
In public corporations, rules and regulations are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited and the supporters of the stakeholder theory believe ... ادامه
کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting
نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza
The purpose of this research is to determine the relationship between Corporate Governance structure and the likelihood of fraudulent Financial Reporting. The likelihood of fraudulent Financial Reporting has been measured on the basis of Altman’ s modified z score. For this purpose, 109 liste... ادامه
سال:2017
کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance
نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA
ناشر: JOURNAL OF APPLIED RESEARCH IN Financial Reporting - JOURNAL OF APPLIED RESEARCH IN Financial Reporting
Cash management is one of the most controversial subjects of Financial management. How to use the Corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and... ادامه
سال:2019
کلیدواژه: Disclosure of Accounting Information,Stock Price Synchronicity,Stock Crash Risk and Corporate Governance Quality
نویسندگان: Kangarloui Saeed Jabbarzadeh, Motavassel Morteza, Behnamoun Yaghoub
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
Theorical effects of accounting disclosure on Stock return, Jin and Myers (2006) explain synchronicity and Stock crash risk. Specifically, if firm has a better disclosure standard, investors will have more motivation to aggregate firm’ s specific information and apply this information in in s... ادامه
بعدی
دسته بندی