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sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms

کلیدواژه: Board Independence,Dual Responsibility,Institutional Ownership,Life Cycle,Sticky Dividend

نویسندگان: Beshkooh Mehdi, Moharram Khani Mohsen

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: The purpose of the present study is to provide models for measuring the dividend bonding phenomenon and its impact on corporate governance mechanisms and life cycles. Method: In order to achieve the purpose of the study, 119 companies were selected from among the listed companies at Tehran ... ادامه

سال:2020

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Fuzzy Logic in Accounting and Auditing

کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity

نویسندگان: IMENI MOHSEN

ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS

Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classificati... ادامه

سال:2020

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Reconsideration of "Qardh" as a Profitable Contract in Islamic Banking

کلیدواژه: Riba-free banking system,Qardh,interest rate

نویسندگان: NAJI MEHDI

ناشر: تحقیقات اقتصادی - Journal of Economic Research

As the main incentive of a bank, as an economic agent, is gaining profit, the prohibition of lender asking borrower any bonus out of Qardh in Islamic Shari'ah have marginalized this type of contract in Islamic banking system and, in contrary to conventional banking system, let other types of Islamic... ادامه

سال:2019

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The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks

کلیدواژه: Corporate Governance,Liquidity Risk,Credit Risk

نویسندگان: MARANJORY MEHDI

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

The purpose of this study was to investigate the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in Tehran Stock Exchange. In line with this goal, 10 banks were selected as examples during the 2018-2014 periods. To test the ... ادامه

سال:2022

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The Effect of Fundamental Variables of Mutual Funds on the Ability of the Manager to Select the Appropriate Stock and Accurate Market Timing

کلیدواژه: Fundamental Variables,Mutual Fund,Manager Ability,Accurate Market Timing

نویسندگان: HASSANI MOHSEN, LALBAR ALI

ناشر: توسعه و سرمایه - JOURNAL OF DEVELOPMENT AND CAPITAL

Objective: The structure of mutual funds and, of course, other reasons cause the management of these funds to trade based on evaluation criteria. Unexpected cash flows allow managers to constantly maintain the balance of their portfolios to control liquidity. Investment fund managers must provide li... ادامه

سال:2020

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Corporate Governance Model of Banks

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

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The Impact of Managerial Overconfidence on the Relationship Between Accounting Conservatism and the Lack of Transparency in Financial Reporting

کلیدواژه: Lack of transparency in financial reporting,accounting conservatism,xcessive management confidence

نویسندگان: Pourrezaei Maragheh Mehdi

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

This study aims to investigate the moderating role of managerial overconfidence in the relationship between accounting conservatism and the lack of transparency in financial reporting among companies listed on the Tehran Stock Exchange between 2019 and 2024. The study population included all listed ... ادامه

سال:2024

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Developing a Model for Policy Making in Digital Banking, Based on Network Approach

کلیدواژه: Public Policy Making,Smart Economy,Digital Banking,Network Policy Making,Digital Banking Policy Making Actors

نویسندگان: Ghadami Mehdi, MOUSAKHANI MORTEZA, Alwani Sayyed Mehdi, yazdani hamidreza

ناشر: سیاستگذاری عمومی - IRANIAN JOURNAL OF PUBLIC POLICY

Networks are considered as tools of collaboration between different sections of society. Using networks, all stakeholders can be involved in the policy-making process. The digitalization of the economy in general and the banking industry in particular, is among the phenomena of the present age. The ... ادامه

سال:2022

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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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Development of Electromagnetic Flowmeters Model using a Hybrid Approach Based on Numerical Simulation Results and Data Estimation Method

کلیدواژه: Electromagnetic flowmeter, Computational fluid dynamics, Magnetic induction intensity, Turbulent flow

نویسندگان: Yousefi Mohsen, Moayyedi Mohammad Kazem

ناشر: نشریه پژوهشی مهندسی مکانیک ایران (فارسی) - IRANIAN JOURNAL OF MECHANICAL ENGINEERING (ENGLISH)

Electromagnetic flowmeters are high-precision devices that can be used to measure fluid flow in engineering systems, including municipal water supply networks. In this research, electromagnetic flowmeter modeling has been used which is a hybrid model based on numerical simulation results of turbulen... ادامه

سال:2022

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