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An Analysis of Profit and Risk Management Resulted From Fraudulent Behaviors (the Role of Moderating Factors)

کلیدواژه: Fraud,income management,risk management,moderating factors

نویسندگان: Atarasadi Maryam, AHADI SERKANI SEYED YOUSEF, Amini Khouzani mohsen

ناشر: دانش مالی تحلیل اوراق بهادار (مطالعات مالی) - FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)

This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, ... ادامه

سال:2022

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A Hybrid Mathematical Programming Model for Densities of Alkanol + Alkanediol Mixtures Using Bacterial Foraging Optimization Algorithm

کلیدواژه: Density,Spencer–Danner equation,Alkanol,Alkanediol,Improved bacterial foraging optimization

نویسندگان: Noorzad Fazel, Pirdashti Mohsen, Dragoi Elena Niculina, Babaei Nobijari Yousef

ناشر: - Iranian Journal of Chemistry and Chemical Engineering - Iranian Journal of Chemistry and Chemical Engineering

In this work, the densities of pure and binary mixtures of 1-pentanol or 1-decanol with 1, 2-ethanediol or 1, 2-propanediol or 1, 3-butanediol or 2, 3-butanediol were measured at atmospheric pressure and temperatures between 288. 15K and 313. 15K. For the considered system, two types of models were ... ادامه

سال:2022

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Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method)

کلیدواژه: Management Ability,Accounting,Corporate Governance Indicators,Artificial Intelligence

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

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

The purpose of this research is to analyze management ability using artificial intelligence algorithm using accounting and corporate governance indexes. In this regard, to measure the management ability of the Demerjian index is used. Initial independent variables in this study include variables of ... ادامه

سال:2021

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Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria

کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accountin... ادامه

سال:2020

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A Hybrid Dynamic Wavelet‑ Based Modeling Method for Blood Glucose Concentration Prediction in Type 1 Diabetes

کلیدواژه: Blood glucose prediction,diabetes mellitus,fuzzy rule induction,fuzzy wavelet neural network,wavelet neural network

نویسندگان: Kharazihai Isfahani Mohsen, ZEKRI MARYAM, MARATEB HAMID REZA, FAGHIHIMANI ELHAM

ناشر: - Journal of Medical Signals and Sensors

Background: Diabetes mellitus (DM) is a chronic disease that affects public health. The prediction of blood glucose concentration (BGC) is essential to improve the therapy of type 1 DM (T1DM). Methods: Having considered the risk of hyper‑ and hypo‑ glycemia, we provide a new hybrid mod... ادامه

سال:2020

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Distributive Justice in the Economic Approach of Imam Ali (AS)

کلیدواژه: distributive justice, Bayt al-mal, Imam Ali (AS), Social Justice, Islamic society

نویسندگان: Hajizadeh Mohsen, Hosseini Ali, Mohamadian Ali, Hosseini Seyed Mohammad

ناشر: پژوهشهای نهج البلاغه - RESEARCH OF NAHJOLBALAGHEH

The quality of bayt al-mal distribution is one of the crucial issues in the Islamic system, and its fair distribution can create economic justice, public welfare, and social security in all strata of society. The present study aims to answer that Imam Ali's (AS) seerah in the administration of justi... ادامه

سال:2023

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The Role of Corporate Governance in Stakeholder Management in Islamic Banking

کلیدواژه: Corporate Governance,Stakeholder Management,ANOVA Test

نویسندگان: TAHERI MANDANA, Amini Yasin

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

Corporate governance is aligning interests between managers and shareholders and reducing information asymmetry. Accordingly, four principles including fairness, transparency, accountability, and responsibility are representing corporate governance based on shareholder and protecting shareholder int... ادامه

سال:2021

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Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast

کلیدواژه: Particle Swarm Optimization,Imperialist Competitive Algorithm,Artificial neural network,Earnings Management

نویسندگان: GHADERI EGHBAL, AMINI PEYMAN,

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

Metaheuristic approaches are inspired mainly based on the order and rules of natural organisms. Today, these approaches have been widely used in various branches. According to the importance of forecasting, understanding the methods of earnings management forecast can provide useful information for ... ادامه

سال:2020

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A Hybrid Model of Two-Stage DEA and PROMETHEE in the Gray Environment for Performance Evaluation

کلیدواژه: Performance Evaluation,Two-Stage DEA,MADM,PROMETHEE,Gray Numbers

نویسندگان: AMINI AMIR, ALINEZHAD ALIREZA

ناشر: پژوهش های نوین در ریاضی (علوم پایه دانشگاه آزاد اسلامی) - JOURNAL OF NEW RESEARCHES IN MATHEMATICS

One of the main challenges of performance evaluation in organizations and all systems is the irrationality and inaccuracy of the methods and criteria used. Traditional performance evaluation methods are mostly one-level, so they usually fail to provide sufficient feedback to identify inefficient uni... ادامه

سال:2021

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Management of Information Asymmetry in Credit Transactions by the Seller Through Credit Insurance and the way of Managing this Risk by the Insurer

کلیدواژه: Adverse Selection / Commercial Credit Insurance / Information Asymmetry / Moral Hazard / Risk Management

نویسندگان: Amini Mansor, Jafari Diba

ناشر: بررسی های بازرگانی - COMMERCIAL SURVEYS

Nowadays, most of the transactions are concluded in credit terms that impose the risk of non-receipt of credit on the seller. The risk may be due to two categories of commercial and political risks such as inability, unwillingness or bankruptcy of the customer. Although the information asymmetry may... ادامه

سال:2023

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