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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
مشاهده/دانلود
کلیدواژه: International Law, International Banking, fighting corruption, Islamic Banking
نویسندگان: REZAEI HAMID, Mirmohammadi Seyed Mostafa, Ziaee Seyed Yser
ناشر: جغرافیا (برنامه ریزی منطقه ای) - Geography (Regional Planning)
Dealing with corruption is now in the focus of domestic law and international law documents. Several international documents have been prepared to deal with corruption, in which corruption in the banking system has also been taken into consideration. Among them, the International Convention against ... ادامه
سال:2022
کلیدواژه: Tax,Tax Gap,Corporate Governance Effectiveness,Future Earnings Changes
نویسندگان: Karami Rasoul, VAEZ SEYED ALI, REKABDAR GHASEM
ناشر: - Advances in Mathematical Finance and Applications
The Iranian economy in recent years is due to the development of eco-nomic sanctions, a sharp decline in the price of oil and the deficit result-ing from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inc... ادامه
سال:2020
کلیدواژه: Tax,Tax Gap, Corporate Governance Effectiveness, Future Earnings Changes
The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil, and the deficit resulting from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inco... ادامه
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
کلیدواژه: Management Ability,Accounting,Corporate Governance Indicators,Artificial Intelligence
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
کلیدواژه: interest-free banking,Foreign Exchange Operations,Bank Accounting,Income from Joint Activities,Ala-al-hesab Interest,Profit and Loss Statement
نویسندگان: ROHANI SEYED ALI, Banitaba Sayyed Mahdi, Movaffagh Mostafa
ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES
The proper fulfillment of the contracts specified in the Usury-Free Banking Act requires the implementation of special accounting rules which reflects the Usury-Free banking approach in the financial statements of the banks. Among these criteria, is the separation of bank income from Joint / Non-joi... ادامه
کلیدواژه: Judicial Justice,Trial,Parties to a Dispute,Indicator,Constitution
نویسندگان: MASOUDIAN MOSTAFA
ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE
Judicial justice is one of the important field of social justice which means the observance legal and divine rights of the companions in various processes of proceedings. Due to qualitativeness of the concept of justice, most countries nowadays have set different objective indicators and criteria fo... ادامه
کلیدواژه: board gender diversity,Corporate governance,Cost of capital,Intra-Industry Connectedness,Shareholder Portfolio Diversity
نویسندگان: Sajjadi Zanyar, Hasanzadeh Shadi
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective Some major factors influencing investment include the investment risk and the consequent cost of capital imposed upon companies. Different studies demonstrated that intra-industry information transfer significantly influences the reporting environment and the quality of fi... ادامه
سال:2024
کلیدواژه: Accrual Based,Implementation Status,Public Sector Accounting Standards
نویسندگان: BABAJANI JAFAR, BOLOU GHASEM, Ebrahimpour Shahram
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
Objective: Many countries are implementing accrual based accounting standards in their public organizations. Current status and capacities should be considered realistically in order to succeed in implementation of these standards. this research aims to study status of implementation of Audit Organi... ادامه
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