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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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

Evaluating Hybrid Models and Google Earth Engine for Predicting Climate Change Impacts on Runoff in the Kasilian Catchment, Northern Iran

کلیدواژه: remote sensing, hybrid models, Google Earth Engine (GEE), Erosion, sediment yield

نویسندگان: Hajian Farhad, Yousefi Elham, Monshizadeh Naeen Hossein

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

This study investigates the impact of climate change on annual rainfall and runoff of Kasilian catchment through two distinct approaches. Firstly, it utilizes hybrid models by integrating the Hydrologic Engineering Center's Hydrologic Modeling System (HEC-HMS) with Artificial Neural Networks (ANN), ... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

5 بازدید

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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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 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

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Analyzing the Relationship between Social Responsibility and the Quality of Banking Industry Services: The Mediating Role of Ethical Marketing

کلیدواژه: Ethical marketing strategy,Social responsibility,Service quality,Banking Industry

نویسندگان: khalili kismi mina, hamdi karim, vazifehdoust Hossein, HOSSEINZADEH LOTFI FARHAD

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

Background: The present study aimed to analyze the relationship between social responsibility and the quality of services in the banking industry with respect to the mediating role of ethical marketing strategy. Method: This research is applied in terms of purpose and descriptive-survey approach. Th... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

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Incorporating the Two Functions of Portfolio Management and Payment Services in the Banking System and Presenting a Favorable Model from the Islamic Banking Perspective

کلیدواژه: Portfolio Management,Payment Services Provision,Fractional Reserve System,100% Reserve System,Islamic Banking

نویسندگان: Jamour Mohammad, NADRI KAMRAN, SHABANI AHMAD

ناشر: جستارهای اقتصادی با رویکرد اسلامی - Journal of Economic Essays; an Islamic Approach

In the current fractional reserve banking system, the two functions of portfolio management and payment services are incorporated simultaneously. The portfolio management refers to the bank's function in absorbing and allocating funds. The function of payment services also refers to the use of bank ... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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Social Responsibility in Integrative Corporate Governance Model in Pursuit of the General Policies of Sustainable Economic Development

کلیدواژه: Corporate social responsibility,corporate governance,global sustainability,reporting framework,CRAFTED governance model,ISO 26000 standard.

نویسندگان: ARAZMJOO HANIEH, HEIDARI GHOLAM REZA, Keyghobadi Maryam

ناشر: سیاست های راهبردی و کلان - JOURNAL OF THE MARCO AND STRATEGIC POLICIES

The development of sustainable economy and its relation to social security is emphasized in clause 2-1 of the macro-economic policies. To this end, the evaluation of the corporate governance should be based on the standard criteria of corporate social responsibility considering sustainable developme... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

8 بازدید

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Performance of Individual and Institutional Investors in the Prediction of Mutual Funds' Returns

کلیدواژه: Mutual Funds, Smart money, individual investors, Institutional Investors

نویسندگان: Keshavarz Haddad Gholam Reza, Ebrahimnejad Ali, Garoosi Morteza

ناشر: مطالعات و سیاست های اقتصادی - Journal of Economic Studies and Policies

Between 1387 and 1396, mutual funds experienced a significant growth in terms of capital under their management, so that during this period, the volume of their available capital has reached about 800 billion tomans. Over the period, however, the return on these funds was less than both the stock ma... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

16 بازدید

مشاهده/دانلود

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

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

10 بازدید

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Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance

کلیدواژه: Quality of internal audit unit's performance,Quality of financial reporting,Delay in issuing the report of independent auditor

نویسندگان: VALIZADEH LARIJANI AZAM, RAHMANI ALI, Shabani Asli Samaneh

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

The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of internal audit unit's performance and the quality of financia... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

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