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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

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The Framework and Basic Principles of the Corporate Governance in Islamic Banking

کلیدواژه: corporate governance framework,Islamic banking system,Iran's non– ؛ usury Banking

نویسندگان: MAHDAVI PARSA ALI

ناشر: معرفت اقتصاد اسلامی - Ma`rifat-e Eghtesad-e Islami

Developing corporate governance structures in the world, banks and banking systems have arranged the corporate governance frameworks to manage and control their risks. Managing the Islamic banks also requires different principles, means and equipment due to their essential differences. Hence, a new ... ادامه

سال:2018

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Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry

کلیدواژه: auditor's industrial specialty,Corporate governance,Information asymmetry

نویسندگان: Mahdavi Gholam Hossein, Shabani Farhad

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Information asymmetry, in the line of corporation governance and being affected by agency theory, makes demands for auditing. In capital markets, information is considered as an important factor which is qualified by auditors. The main objective of this study is to investigate the effect of industri... ادامه

سال:2020

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Predicting Unconfined Compressive Strength of Intact Rock Using New Hybrid Intelligent Models

کلیدواژه: Intact rock,Unconfined compressive strength,Adaptive neuro-fuzzy inference system,Genetic algorithm,Particle swarm optimization

نویسندگان: REZAEI M., Asadizadeh M.

ناشر: معدن و محیط زیست - JOURNAL OF MINING AND ENVIRONMENTAL (INTERNATIONAL JOURNAL OF MINING & ENVIRONMENTAL ISSUES)

Bedrock unconfined compressive strength (UCS) is a key parameter in designing the geosciences and building related projects comprising both the underground and surface rock structures. Determination of rock UCS using standard laboratory tests is a complicated, expensive, and time-consuming process, ... ادامه

سال:2020

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A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method:ادامه

سال:2024

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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

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A Hybrid Model of Stochastic Dynamic Programming and Genetic Algorithm for Multistage Portfolio Optimization with GlueVaR Risk Measurement

کلیدواژه: Portfolio optimization,Stochastic dynamic programming,GlueVaR risk measurement,Genetic algorithm,Scenario constructiom

نویسندگان: Ghandehari Maryam, AZAR ADEL, YAZDANIAN AHMAD REZA, Golarzi Gholamhossein

ناشر: مدیریت صنعتی - Industrial Management Journal

Objective: The selection of an optimal investment portfolio for a long-term period does not seem logical. So the investors should update their investment portfolios over specific time periods if needed. Since the problem dimensions significantly increase after the periods, a definitive solution to t... ادامه

سال:2019

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A Justice Based Interpretation of ‘ Positive’ Economics; an Exposition of the Function of Economics and its Relation to Islamic Economics

کلیدواژه: Conflict Of Interest,Justice,Philosophy of Economics,Philosophy of Islamic Economics,Positive-normative Distinction

نویسندگان: REZAEI MOHAMMAD JAVAD, MOVAHEDI BEKNAZAR MAHDI

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

Clarification of definitions and functions of social sciences has important implications in our understanding about the nature and method of these sciences. This paper seeks to clarify the position of ideas about justice in the scientific effort of economists, by presenting an account about the natu... ادامه

سال:2021

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Application of Adaptive Neural-Fuzzy Intelligent Models in Extension of Hybrid Force/Displacement Seismic Design method for EBF Regular Structures, subjected to Near-fault Earthquakes

کلیدواژه: Hybrid Force/Displacement Design,Time History Analysis,Seismic demand,Pulse-type near-fault earthquake,Adaptive Neural-Fuzzy Intelligent Models

نویسندگان: Razavi Seyed Abdonnabi, Siahpolo Navid, Mahdavi Adeli Mehdi

ناشر: مهندسی عمران مدرس - Modares Civil Engineering journal

Due to the significant advantages of the performance-based seismic design method, such as the possibility of determining the possible damage and financial and human losses of residents and neighbors of the structure, this method has been widely welcomed. However, since this method requires more soph... ادامه

سال:2022

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Explaining Factors Affecting the Issue and Redemption of Mutual Fund Units: Comparison of the Behavior of Stock Funds and Fixed-income Funds

کلیدواژه: Mutual Fund,Stock Fund,Fixed-Income Fund,Unit Issue,Unit Redemption

نویسندگان: Zamharirlou Samira, MANSOURFAR GHOLAMREZA, GHAYOUR FARZAD

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY

The main goal of this research is to explain factors affecting the issue and redemption of units of mutual funds. For this purpose, a sample of 60 mutual funds was reviewed for a period of 64 months from March 22, 2012 to July 22, 2017 with a breakdown of 42 stock funds and 18 fixed-income funds. In... ادامه

سال:2020

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