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The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting

کلیدواژه: Internal Control,Board of Directors,Corporate Governance,Fraudulent Financial Reporting

نویسندگان: MEHRABANPOUR MOHAMMADREZA, Noorizadeh Zohreh

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

The aim of conducting this study is to examine the relationship between corporate governance mechanisms and possibility of fraudly financial reporting by companies. This study is conducted by using a descriptive – correlation method and is an applied study. Population of this study is consist... ادامه

سال:2019

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Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance

کلیدواژه: Audit Committee,Audit Firm Size,Corporate Governance,Financial Statement Comparability

نویسندگان: HAJIHA ZOHREH, Azadzadeh adeleh

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: The main objective of this study is to investigate the relationship between audit committee characteristics and comparability of financial statement with the moderating role of audit firm size and corporate governance. Methods: In this study, have been investigated 56 firms listed on Tehran... ادامه

سال:2019

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Corporate Governance, Social Responsibility Disclosure, the Company's Value

کلیدواژه: Company's Value,Concentration of Ownership,Corporate Governance,Block Ownership,Social Responsibility

نویسندگان: HAJIHA ZOHREH, SHAKERI ABDOREZA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Corporate social responsibility and related disclosures are critical to the continuity of corporate activities. The purpose of this paper is to study the relation between corporate governance, social responsibility and the company’ s value among the firms listed in Tehran Stock Exchange. The ... ادامه

سال:2020

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Pathology and Criticism of the Performance of Banking System in Iran from the Perspective of Economic Justice

کلیدواژه: Islamic Economic,Justice,Index,Criticism,Islamic Banking

نویسندگان: MOSAVIAN SAYYED ABBAS, MEHRABANPOUR MOHAMMAD REZA, HESHMATI MOHAMAD RASOUL

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

After the Islamic revolution, justice was always one of the major polices of the leader. But performance of banking system from the perspective of justice was criticized by the economic experts. Scientific criticism must be based on the performance evaluation and empirical evidence. Measuring justic... ادامه

سال:2020

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Legal and Economic Analysis of the Triple Audit Institution in terms of Corporate Governance

کلیدواژه: Inspection,Corporate Governance,Internal Audit,External Audit,Audit Committee

نویسندگان: Pasban Mohammadreza, Madankar Nooshin

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

Economic institutions, by receiving resources from the community, are gaining significant economic, social and political power, and so their managers are expected to be accountable to society. Since the 1990 s, due to the increased unexpected failures of large companies, attention was drawn to corpo... ادامه

سال:2018

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Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle

نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic management accounting, company size and... ادامه

سال:2022

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A Hybrid Model for Back-Break Prediction using XGBoost Machine learning and Metaheuristic Algorithms in Chadormalu Iron Mine

کلیدواژه: backbreak, extreme gradient boosting (XGB), Particle swarm optimization (PSO), gray wolf optimization (GWO), Chadormalu iron mine

نویسندگان: Nabavi Zohreh, Mirzehi Mohammad, Dehghani Hesam, Ashtari Pedram

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

Back-break is one of the adverse effects of blasting, which results in unstable mine walls, high duration, falling machinery, and inappropriate fragmentation. Thus, the economic benefits of the mine are reduced, and safety is severely affected. Back-break can be influenced by various parameters such... ادامه

سال:2023

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The Relationship between Corruption, Corporate Governance, and Firm Financial Return at the Provincial Level

کلیدواژه: Corruption, Corporate governance, Financial Return, Return on Assets (ROA), Tobin’s Q

نویسندگان: Esmaeili Amir Mohamad, Nasrollahi Zahra, Aref Manesh Zohreh

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

Abstract
Researchers have often examined corruption based on perceptual criteria and nationally. The innovation of this research was to take the two advantages of objective documentation and local dimensions in defining the corruption index. This study used a local and objectiv... ادامه

سال:2022

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A Study of the Poverty Alleviation Budget Requirements

کلیدواژه: Budget, poverty alleviation, social justice, regionalism, Transparency, hidden subsidy

نویسندگان: Moradiyan Nayyeri Mohammadreza, Rafiealavy Seyed Ehsan

ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE

The basic financial-administrative document of the government, referred to as the budget, has now found an important and high-ranking position in light of new studies and evolving relationships of governance and regulation. Fewer institutions and public services can be found in the budget without ap... ادامه

سال:2024

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Using the Hybrid Model for Credit Scoring (Case Study: Credit Clients of Microloans, Bank RefahKargaran of Zanjan, Iran)

کلیدواژه: Credit scoring,Clustering,Data mining,UTADIS

نویسندگان: NAZARI ABDOLLAH, MEHREGAN MOHAMMADREZA, TEHRANI REZA

ناشر: مجله مهندسی صنایع - JOURNAL OF OPTIMIZATION IN INDUSTRIAL ENGINEERING (JOURNAL OF INDUSTRIAL ENGINEERING)

In any country, commercial banks lay the groundwork for economic growth by collecting national resources and capitals and allocating them to different economic sectors. Optimal allocation of resources is especially important in achieving this goal. Banks with an effective and dynamic system of custo... ادامه

سال:2019

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