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کلیدواژه: corporate governance system,cultural pluralism,state corporatism,Accountability
نویسندگان: Darvish Hadiseh, BANIMAHD BAHMAN, Nikoomram Hashem, Rahnamaie Roodposhti F.
ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING
The main objective of this paper is to examine the obstacles to the content development of corporate governance system in Iran from the perspective of cultural pluralism theory. Cultural pluralism emphasizes the ability of groups to compete and the participation of various minorities in the decision... ادامه
سال:2020
مشاهده/دانلود
کلیدواژه: corporate governance in bank,ownership,management control,external control,internal control
نویسندگان: REZAEE MOHSEN, NAZEMI AMIN
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
corporate governance is one of the most important factors in monetary institutes and the stronger the corporate governance, the better to inhibit from corruption. As a result representing appropriate corporate governance is investigated in this research. First of all, different criteria are extracte... ادامه
سال:2019
کلیدواژه: Corporate Governance, Banking Failure,Logestic model
نویسندگان: AHMADYAN AZAM, Ghasemi ali abadi Mehdi
ناشر: - Advances in Mathematical Finance and Applications
We analyse the roles of bank Directors’,Effectiveness, Transparency and the Disclosure, Responsibility and total corporate governance indicator in bank failures during 2006-2019, using Logistic model and Kaplan-Meier method. This study completes other studies to make composite banking failure ... ادامه
سال:2022
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: 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: Corporate governance,Age,Economic value added,GMM method
ناشر: IRANIAN JOURNAL OF FINANCE - IRANIAN JOURNAL OF FINANCE
Added over the period 2006-2018. We focused on different proxies of corporate governance indicators, such as the Directors' Effectiveness, the Transparency and the Disclosure, Responsibility. Basel Principles have been used to make corporate governance indicators and Stern & Stewart and Chew (1995) ... ادامه
سال:2021
کلیدواژه: corporate governance, Audit Committee, board of directors, Aggressive Business Strategy
نویسندگان: Fatheh Mohammad Hosein, Rahmani Parisa
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
1- INTRODUCTION The business strategy of companies plays an essential role in achieving the company's goals, and strategies should be adopted based on the company's ability, resources, and goals. Choosing the wrong strategy can jeopardize the interests of the stakeholders and the company. As a resul... ادامه
کلیدواژه: Bankruptcy Prediction,Financial Ratios,Corporate Governance
نویسندگان: Haji Hashem Masoud, AMIR HOSSEINI ZAHRA
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Bankruptcy prediction in studies and articles in the areas of Accounting and Management are discussed and many studies on the experimental method is more effective for bankruptcy prediction was carried out. The aim of this study is to compare the financial and indicators of corporate governance for ... ادامه
کلیدواژه: public sector,Corporate Governance,Governmental organizations
نویسندگان: Eslamzadeh Omid, Izadiniya Naser, FOROOGHI DARYUSH
ناشر: خط مشی گذاری عمومی در مدیریت (رسالت مدیریت دولتی) - IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT
Background: In most countries, the Code of corporate governance has been approved as a law to improve governmental auditing and sustainable development of public sector and as regards Iran's economy is governmental; therefore, native Iran's economy corporate governance is essential for the optimal m... ادامه
سال:2018
کلیدواژه: Corporate Governance,Systematic Thinking,Banks Stakeholders,Accountability
نویسندگان: Babajanei Jafar, MARFOU MOHAMMAD, Naeimi Abootaleb
Objective: Regarding the nature of banks in the economy, establishing corporate governance based on a comprehensive and unique model is of particular importance. This study aims to present an indigenous model for Iranian banks and determine and classify its dimensions, components, and indicators. Me... ادامه
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