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کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder
نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه
سال:2020
مشاهده/دانلود
کلیدواژه: corporate governance, Audit Committee, board of directors, Aggressive Business Strategy
نویسندگان: Fatheh Mohammad Hosein, Rahmani Parisa
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
1- INTRODUCTION The business strategy of companies plays an essential role in achieving the company's goals, and strategies should be adopted based on the company's ability, resources, and goals. Choosing the wrong strategy can jeopardize the interests of the stakeholders and the company. As a resul... ادامه
سال:2023
کلیدواژه: mutual fund,thematic analysis,conflict of interests,regulator,investors protection,information transparency
نویسندگان: KASHANIPOUR MOHAMMAD, LOTFI ALI, Abdoh Tabrizi Hossein, Savadkohifar Sam
ناشر: مطالعات و سیاست های اقتصادی - Journal of Economic Studies and Policies
Mutual funds are among the institutions that provide for the participation of people in the economy and, used to implement Sections 9 and 19 The general policies of the resilience imparted by the Supreme Leader. This research seeks to identify the components that ensure the safety of mutual funds. T... ادامه
سال:2019
کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach
نویسندگان: PAZOUKI PARISA, DARABI ROYA
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect cost changes mag... ادامه
کلیدواژه: AOGCM,Bayesian approach,Hybrid developed model,Seasonal variations of rainfall,Uncertainty
نویسندگان: jalili Sepideh, ASHOFTEH PARISA SADAT
ناشر: دانش آب و خاک - Water and Soil Science
In this research, the effect of climate change on rainfall was investigated using five AOGCM climatic models (HadCM3, CCSR-NIES, CSIRO-MK2, CGCM2 and GFDL R30) under emission scenarios A2 and B2 and Hybrid developed model resulting from these models based on Bayesian approach, in order to account fo... ادامه
سال:2021
کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه
کلیدواژه: Financial Leverage,Dividend Policy,Corporate Governance,Firm Value
نویسندگان: Foroughi Daruosh, Jahanbakhsh Omid
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
Corporate Governance is a very important factor in increasing the value of the company. The impact of corporate governance on the company's value varies from firm to company, which can be attributed to the company's features, including financial leverage and dividend policy. Corporate governance and... ادامه
کلیدواژه:
نویسندگان: Sadr, Seyed Kazem ؛ Torabi, Omid
ناشر: USIM Publisher
... ادامه
سال:2015
کلیدواژه: public sector,Corporate Governance,Governmental organizations
نویسندگان: Eslamzadeh Omid, Izadiniya Naser, FOROOGHI DARYUSH
ناشر: خط مشی گذاری عمومی در مدیریت (رسالت مدیریت دولتی) - IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT
Background: In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing and sustainable development of public sector and as regards Iran's economy is governmental; therefore, native Iran's economy Corporate Governance is essential for the optimal m... ادامه
سال:2018
کلیدواژه: Effective tax rate,Quality of corporate governance,Tax evasion,Tax corruption
نویسندگان: NAMAZIAN ALI, POURHEIDARI OMID, Zeinali Hadis
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: This study investigated the effect of effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial stateme... ادامه
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