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Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information

کلیدواژه: corporate governance,Competitiveness,managerial conservatism,Voluntary Disclosure

نویسندگان: Elhami Mahsa, VAKILI FARD HAMIDREZA

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

The purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on voluntary disclosure of information. Panel members were used. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the f... ادامه

سال:2022

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Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Information Distribution Pricing

کلیدواژه: Keywords : Corporate governance, Competitiveness, managerial conservatism, information distribution pricing

نویسندگان: Elhami Mahsa, Vakili Fard Hamid Reza, Talebnia Ghodratallah

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

Abstract

The purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on information distribution pricing. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the form of a... ادامه

سال:2024

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Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange

کلیدواژه: business strategy,corporate governance,cash balance,listed companies in Tehran Stock Exchange

نویسندگان: Ghasemi Toudeshkechoei Mahsa, Sayrani Mohammad, SALEHI HAMIDREZA

ناشر: IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE - IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE

This study aims to investigate the effect of business strategy and corporate governance on maintaining cash balance policies in companies listed on the Tehran Stock Exchange. Accordingly, the annual data of 108 listed companies on the Tehran Stock Exchange during 2011 to 2019, unit root panel tests ... ادامه

سال:2021

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Regulatory Requirements in Financial Technologies (FinTech)

کلیدواژه: decentralisation, the law of financial technologies, financial intermediation, financial regulation

نویسندگان: Vakili Moghadam Mohammad Hosein

ناشر: حقوق فناوری های نوین - Modern Technologies Law

The expansion of technology and innovative methods in financial services has created opportunities and challenges that make its correct legal planning a necessary structure. The diversity of financial services and products, the speed of technological developments and the unknown processes used in th... ادامه

سال:2024

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Pathology of the Structure and Regulations of the Free Trade Zones Organization with Corporate Governance Norms in the Public Sector

کلیدواژه: Free Zones,Government Ownership,Corporate Governance,General Policies of the Article 44 of the Constitution,Public Enterprises

نویسندگان: Sheibani Adel, ABDIPOUR FARD EBRAHIM

ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE

Free trade zones play an important role in the economic development of countries by attracting foreign investment and strengthening export-based production. In Iran, according to the Article 5 of the Act on the Administration of Free Zones, the trustee of the administration of each organizational zo... ادامه

سال:2020

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Model Predictive Control of a Fault-Tolerant-Hybrid Excitation Axial Field-Flux-Switching Permanent Magnet Motor

کلیدواژه: Hybrid Excited Axial Field Flux-Switching Motor,Model Predictive Torque Control,Direct Torque Control Open Circuit Fault,Electric Vehicle

نویسندگان: jamali arand s., Rahmani Fard J.

ناشر: - AUT Journal of Electrical Engineering

To improve the performance of the fault-tolerant-hybrid excitation axial field fluxswitching (FT-HEAFFS) motor and attain the minimum copper loss, a fault-tolerant control method based on the model predictive control algorithm is proposed. Considering a 6 stator slots/13-rotor poles FT-HEAFFS machin... ادامه

سال:2021

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Multi-Objective Portfolio Optimization Model with Fuzzy-Robust Hybrid Approach (As a case:Tehran Stock Exchange)

کلیدواژه: portfolio, Multi-Objective optimization, Zimmermann fuzzy approach, Minimax regret, robustness

نویسندگان: Jaberi Mahsa, Mohammadi Emran, Azizi Amir

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

The novel theory of the portfolio optimization has developed based on the fundamental Markowitz model. The Markowitz model is unique in terms of theory, but its weaknesses prevent the use of this model in practice. In this model, the return rate is extracted based on past data, but in this research,... ادامه

سال:2022

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Performance Persistence Investigation in Equity Mutual Funds

کلیدواژه: Performance Persistence,Manipulation-Proof Performance Measure,Mutual Fund

نویسندگان: Hosseini Mahsa, KHODAEI VALAHZAGHARD MOHAMMAD, SAEEDI ALI

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

The aim of this research is to investigate performance persistence in equity mutual funds at 1 and 12-month horizons. To this end, the Manipulation-Proof Performance Measure (MPPM) derived by Goetzmann et al. (2007) along with a number of current performance measures such as Treynor, Sharpe, Jensen&... ادامه

سال:2019

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Inheritance of Consumer Behavior: Providing a Model for Improving Banking Services Based on Meme Theory with Emphasis on Ethical Components

کلیدواژه: Memes theory,Banking services,Inheritance of consumer behavior,ethics

نویسندگان: ehsani fard Mehdi, FAEZI RAZI FARSHAD, AMIN BEYDOKHTI ALIAKBAR

ناشر: اخلاق در علوم و فناوری - Ethics in Science and Technology

Background: Meme is a hereditary theory and an idea, behavior, or method that is transmitted from one person to another through culture. Inheritance theories differ in the degree of adaptation and capability, that is, adaptation to the socio-cultural environment in which they are spread. More adapta... ادامه

سال:2020

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Evaluation of Hybrid Metaheuristic Models in Estimating Electrical Conductivity (Case Study: Kakarza River, Lorestan Province)

کلیدواژه: Kakarza River, water quality, Electrical conductivity, Wavelet

نویسندگان: Nohani Ebrahim, Babaali Hamidreza, Dehghani Reza

ناشر: پژوهش های خشکسالی و تغییر اقلیم - Journal of Drought and Climate Change Research

Electrical conductivity (EC) is an important indicator for monitoring water quality in rivers. Electrical conductivity is inherently related to the concentration of dissolved ionic compounds present in aquatic environments, including various salts and minerals. Estimating electrical conductivity is ... ادامه

سال:3

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