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The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees

کلیدواژه: Audit Fees,Conditional Conservatism,Corporate Governance,Litigation Risk

نویسندگان: KORDESTANI GHOLAMREZA, ABDI MOSTAFA, KAZEMI OLUM MAHDI

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

Audit fees raises By increasing litigation risks. Conditional conservatism reduces litigation risks and thereby has the negative impact on audit fees. In fact, both conservatively reporting and corporate governance are involved in reducing the uncertainty and their relationship is alternative, so wh... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

9 بازدید

مشاهده/دانلود

Investigating the Impact of the Corporate Governance Quality on the Relationship between Bank Social Responsibility and Earnings Quality

کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.

نویسندگان: Kazemioloum Mahdi, Abdi Mostafa

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Investigating the Compliance of Operations and Financial Statements of Banks in the Foreign Exchange Sector With Interest-Free Banking Standards

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

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

The Jurisprudential-Legal Analysis of the Indicators of Judicial Justice in the Constitution of the Islamic Republic of Iran

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

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations

کلیدواژه: Voluntary Disclosure,Corporate Governance,Gap Analysis

نویسندگان: Parsian Hossein, KAZEMI HOSSEIN, REZAZADEH JAVAD

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’ s economic deve... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

مشاهده/دانلود

Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 1396

کلیدواژه: Content analysis,Iranian accounting and auditing literature,Quarterly journal of the Iranian accounting and auditing review,Knowledge contribution

نویسندگان: NONAHAL NAHR ALIAKBAR, Kazemi Nojedeh Masoumeh

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: The purpose of this study is to analyze the content of the articles of quarterly journal of the Iranian accounting and auditing review series in order to explain its effects on the accounting literature of Iran. Sub objectives of this research include the study of the topic orientation of... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

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The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry

کلیدواژه: Information Asymmetry,Earnings Quality,Voluntary Disclosure,Corporate Governance

نویسندگان: MAHDAVI GHOLAMHOSSEIN, REZAEI GHOLAMREZA

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

The purpose of this research is to study the mediate effect of voluntary disclosure and earnings quality on the relation between corporate governance and information asymmetry of the companies listed on Tehran Stock Exchange (TSE). Research statistical population consists of 124 companies listed on ... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?

کلیدواژه: Corporate Governance,Discretionary Accruals,Auditor's Tenure,Size of the Audit Firms,Information Asymmetry

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and crosssectiona... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

Hybrid Analysis of System Dynamics-Agent Based Modeling of Mobile Operators Revenue Case Study: Digital Service entry of MCCI Company

کلیدواژه: Digitalization,Hybrid simulation,System Dynamics,Agent Based Modeling,Platform

نویسندگان: Nadimi Navid, TOLOEI ESHLAGHY ABBAS, AFSHAR KAZEMI MOHAMMADALI

ناشر: مطالعات مدیریت صنعتی - JOURNAL OF INDUSTRIAL MANAGEMENT STUDIES

With the tremendous progress in communications in the world, the transformation and behavior of mobile operators and their digitalization, which in the past were only service providers, as well as the creation of different experiences for customers, is inevitable. The purpose of this study is to cre... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Examination of the Effects of Justice in Governance in the Thought of the Leaders of the Islamic Revolution and Allameh Tabataba'i

کلیدواژه: Imam Khomeini, Ayatollah Khamenei, Allameh Tabataba'i, Justice, governance, monotheistic education, Human dignity

نویسندگان: Moghadasi Mohamad Mahdi

ناشر: پژوهش در آموزش معارف و تربیت اسلامی - Research Quarterly Of Islamic Education and Training

Justice is an inherent inclination in humans, esteemed by all schools of thought, with political and educational schools claiming its realization. However, what distinguishes these schools from one another is the interpretation of justice they offer. Imam Khomeini and the Supreme Leader, considering... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

12 بازدید

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