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The Relation between Over-Investment and Marginal Value of Cash Holdings and Role of Corporate Governance

کلیدواژه: Cash holdings,Corporate governance,Excessive investment,Less than investment,Marginal value of cash holdings

نویسندگان: Mousavi Shiri Seyd Mahmoud, Mostafavi Niloofar, Yazdani Mahdieh

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

This study examines the relationship between marginal value of cash holdings and overinvestment as well as corporate governance of firms in the capital market (i. e. the Tehran Stock Exchange). The aim of this paper is to evaluate whether cash holdings have different value creation potential for fir... ادامه

سال:2017

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The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance

کلیدواژه: Corporate Governance,Timely Reporting Of Restatements,Abnormal Stock Returns,Unexpected Earnings

نویسندگان: MOUSAVI SHIRI SEYYED MAHMOUD, Ghadrdan Ehsan, CHERAGHI SOMAYEH

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

The aim of this study is to investigate the role of corporate governance in the timely of reporting the restated financial information and the effect of corporate governance on the relation between restated financial information and abnormal returns. A sample of 160 list companies in Tehran Stock Ex... ادامه

سال:2019

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Emerging Technologies and Phishing: A Legal Analysis of the Use of Artificial Intelligence and Automation in Fraud

کلیدواژه: Emerging Technologies, phishing, Artificial intelligence, automation, legal liability

نویسندگان: Soltani Mahdieh, Kamkar Majid

ناشر: حقوق سایبری - Journal of Cyber Law

Emerging technologies have brought significant transformations across economic, social, and legal domains, and the advent of artificial intelligence and automation has introduced new opportunities and challenges in the digital landscape. One of the most critical challenges is cyber fraud, particular... ادامه

سال:2024

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Experimental Study of Contaminant Transport in Porous Media Using ANFIS-RBF Hybrid Model

کلیدواژه: Experimental,ANFIS,Radial Basis Function,Contaminant

نویسندگان: MOUSAVI SHAHRAM

ناشر: مهندسی عمران مدرس - Modares Civil Engineering journal

Some uncertainties in the field parameters such as dispersion and hydraulic conductivity, unknown boundary conditions and the noise of the measured data are among the main limiting factors in the groundwater flow and contaminant transport modeling. Thus, simulation of contaminant transport can be an... ادامه

سال:2018

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Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank)

کلیدواژه: Digital Banking, Digital Marketing, Delphi technique, Fuzzy Analysis, Tose’e Ta’avon Bank

نویسندگان: Shafeian Niloofar, Aghaei Mohammad, Gharibnavaz Nader

ناشر: حسابداری دولتی - Governmental Accounting

Subject and purpose of the article: In the present study, the digital marketing model that has been extracted using the grounded theory has been using analysis fuzzy analysis technique and Delphi method.
Research method: The statistical populat... ادامه

سال:2022

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The Tax System of the Islamic Government in Medina,An Approach to the Taxation of the Islamic Republic of Iran

کلیدواژه: Public sector economics,Bayt al-mal,Early Islamic economics,Taxation

نویسندگان: Mokhtarband Mahmoud, Naghdipour Mahmoud

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

Using a descriptive method and focusing on the authentic historical and narrative books this paper is intended to compare the structure and the system of taxation, economy and Bayt al-mal of the early Islam during the government of the Messenger of God with the system of taxation of the Islamic Repu... ادامه

سال:2021

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Providing a Framework for Crowdfunding in the Film Industry of the Islamic Republic of Iran

کلیدواژه: Crowdsourcing, crowdfunding, filmmaking industry, Meta-synthesis

نویسندگان: Tajik Amir, Yazdani Hamid Reza

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

The present study compared the predictive performance of machine-learning models and statistical models for forecasting profit and operational cash flow by using a combination of accrual and cash variables. The research method encompassed 3 main stages: data set and variable selection, modeling, and... ادامه

سال:2023

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آليات الحد من البطالة المتزايدة في وقت الكورونا: التمويل الأصغر والقرض الحسن أنموذجان

کلیدواژه: التمویل الأصغر ؛ القرض الحسن ؛ آلیات ؛ بطالة ؛ متزايدة

نویسندگان: Mahmoud Mohamed Ali Mahmoud Edris ؛ Muktar Shek Abdurahiman

ناشر: Universiti Sains Islam Malaysia

تهدف الدراسة إلى الحد من البطالة المتزايدة في وقت الكورون ومن خلال آليات للتشغيل وتكون مشروعًا لعمل مفيد يتمثِّل في آلي تي التمويل الأصغر والقرض الحسن، ويتوقع الباحث أن تكون الفكرة إيجابية وسبب لتوفير فرص عمل تجغني الفئات العاطلة عن العمل والتي فقدت وظائفها المعيشية نتيجة لجائحة الكورون - 19 . ومشكل... ادامه

سال:1443

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Investigating the Effects of Strength of Corporate Governance Mechanisms on Systemic Risk for Financial Institutions Listed on Tehran Stock Exchange

کلیدواژه: Corporate governance,Expected shortfall of capital,Marginal expected shortfall,Systemic risk,TOPSIS

نویسندگان: Nadi Qomi Vali, Hosseini Seyed Farhang, Mostafavi Seyedeh Fatemeh

ناشر: تحقیقات مالی - Financial Research Journal

Objective: The systemic risk is the risk of a crisis in the financial sector and its transmission to the economy. Due to the importance of social damage caused by the financial crisis, it is necessary to pay attention to the systemic risk and its factors. The purpose of the present study is to inves... ادامه

سال:2020

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Positive Barriers to Judicial Justice in Islam and Criminal Law of Afghanistan and France

کلیدواژه: Crime, Judicial justice, Barriers to Judicial Justice, Penal Code, Islam, Afghanistan, France

نویسندگان: Sarikhani Adel, Mousavi Sayed Haidar Shah

ناشر: پژوهش تطبیقی حقوق اسلام و غرب - JOURNAL OF COMPARATIVE STUDIES ON ISLAMIC AND WESTERN LAW

Barriers to judicial justice are behaviors that interfere with the rights of individuals to equal access to the judiciary or the right of society to prosecute and punish criminals, and provide the basis for the lack of justice. For this reason, the Islamic political system has provided appropriate a... ادامه

سال:2022

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