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The Effect of Moral Hazard between Managers and Shareholders on Accrual and Real Earnings management with Emphasis on Corporate Governance Mechanisms

کلیدواژه: "Moral hazard between Managers and Shareholders", "Earnings management Based on Accruals", "Earnings management Based on Actual Activities", " Corporate Governance"

نویسندگان: Abdigolzar Bahman, Badavar Nahandi Younes, Zeynali Mahdi

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

Abstract
Moral hazard arises as a result of factors such as delegated powers to managers and their motivation to use these powers for personal gain, without regard to the interests of shareholders. Earnings management occurs when, as a result of delegated authority, managers make judgments in f... ادامه

سال:2024

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The Effect of Moral Hazard of Managers on the Stock Illiquidity and Firm Value with Emphasis on Corporate Governance Mechanisms

کلیدواژه: Moral Hazard of Managers,Firm Value,Stock Illiquidity,Corporate Governance

نویسندگان: Abdigolzar Bahman, BADAVAR NAHANDI YOUNES

ناشر: پیشرفت های مالی و سرمایه گذاری - ADVANCES IS FINANCE AND INVESTMENT

Moral hazard is created as a result of factors such as delegated powers to managers and their motivation to use these powers for self interest and can have consequences such stock illiquidity and devaluation of the company. The main purpose of this study is to investigate the relationship between mo... ادامه

سال:2021

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The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange

کلیدواژه: Independent Board Members,Ownership Concentration,Free Float Stock,Informational Efficiency,Institutional Ownership

نویسندگان: BADAVAR NAHANDI YOUNES, ZEYNALI MEHDI, Nikooyan Elahe

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose this study is examines the impact of corporate governance mechanisms on informational efficiency of listed companies in Tehran Stock Exchange. Among the various mechanisms of corporate governance, determine the four criteria include institutional ownership, Free float, Independent board ... ادامه

سال:2016

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The Impact of Corporate Governance’ s Mechanisms on the Relationship of Managerial Ability and Created Shareholders Value

کلیدواژه: Corporate Governance, Managerial ability ,Created shareholder Value, DEA

نویسندگان: BADAVAR NAHANDI YOUNES, HESHMAT NESA

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Since the application and development of corporate governance mechanisms will lead to the development of financial markets and encouragement of investment by assuring investors, the correct implementation of these mechanisms give rise to decrease conflicts of interests between managers and owners an... ادامه

سال:2018

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Dimensions of Corporate Governance In The Islamic Paradigm

کلیدواژه: Dimensions of corporate governance,Islamic paradigm,Islamic corporate governance,Meta-Synthesis

نویسندگان: abbasi Younes, JAMSHIDI NAVID BABAK, GHANBARI MEHRDAD

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

The purpose of this study is to investigate and determine the dimensions and components required to develop a corporate governance model consistent with Islamic principles and standards. To do this, all available and related sources related to corporate governance up to 1399 (2021) have been studied... ادامه

سال:2021

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Examination of the Effects of Justice in Governance in the Thought of the Leaders of the Islamic Revolution and Allameh Tabataba'i

کلیدواژه: Imam Khomeini, Ayatollah Khamenei, Allameh Tabataba'i, Justice, governance, monotheistic education, Human dignity

نویسندگان: Moghadasi Mohamad Mahdi

ناشر: پژوهش در آموزش معارف و تربیت اسلامی - Research Quarterly Of Islamic Education and Training

Justice is an inherent inclination in humans, esteemed by all schools of thought, with political and educational schools claiming its realization. However, what distinguishes these schools from one another is the interpretation of justice they offer. Imam Khomeini and the Supreme Leader, considering... ادامه

سال:2024

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Application of the FEM-ACO Hybrid Model in Determining the Optimum Locations for Pumping Wells

کلیدواژه: Ant algorithm,Aquifer,Finite Element,Groundwater,Hydraulic conduction,Optimization

نویسندگان: AKBARPOUR A., Zeynali Mohammad Javad, NAZERI TAHROUDI M.

ناشر: آبیاری و زهکشی ایران - Iranian Journal of Irrigation and Drainage

In this paper, an optimization simulation hybrid model is used to evaluate the optimum pumping policy in an artificial aquifer. In this study, the groundwater level drop was investigated in a hypothetical free aquifer with a surface area of 1. 5 square kilometers and three different hydraulic conduc... ادامه

سال:2019

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Identifying Best Ideas in Iranian Mutual Funds

کلیدواژه: Best Ideas, Portfolio Performance, Mutual Funds

نویسندگان: Heidari Mahdi, Marashi Ali

ناشر: تحقیقات مالی - Financial Research Journal

Objective
Best ideas refer to trades within mutual funds that are driven by the goal of outperforming the index and are primarily based on expert analysis. According to the extant literature, in this study, we use four measures to detect the best ideas... ادامه

سال:2024

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Investigating the Impact of the Corporate Governance Quality on the Relationship between Bank Social Responsibility and Earnings Quality

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

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Impact of Informational, Operational, and Corporate Governance Complexity Components of Companies on Mispricing of Stocks

کلیدواژه: Informational complexity,Operational complexity,Corporate governance,Mispricing of stocks

نویسندگان: Razavi Khosroshahi Seyed Mehdi, Baradaran Hassanzadeh Rasoul, Zeynali Mehdi

ناشر: تحقیقات مالی - Financial Research Journal

Objective: One of the important factors that investors are faced with in a stock exchange is the complexity of companies. Complexity can disrupt the process of extracting and using the required financial information. Increasing market uncertainty influences stock pricing. The main purpose of this re... ادامه

سال:2022

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