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کلیدواژه: Effective tax rate,Quality of corporate governance,Tax evasion,Tax corruption
نویسندگان: NAMAZIAN ALI, POURHEIDARI OMID, Zeinali Hadis
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: This study investigated the effect of effective tax rates and the quALIty of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial stateme... ادامه
سال:2021
مشاهده/دانلود
کلیدواژه: Accounting Conservatism,Corporate Governance,Political Connections
نویسندگان: POURHEIDARI OMID, Kiani Chandeh Ali, BARATI FARID
ناشر: پژوهش های مالی و رفتاری در حسابداری - JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING
The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political connections on accou... ادامه
کلیدواژه: Corporate Governance,Research and Development Cost,Firm Growth
نویسندگان: POURHEIDARI OMID, Kiani Chandeh Ali, Bagheri masoodzadeh Mozhgan
ناشر: پژوهش های حسابداری مالی - Financial Accounting Research
In this study, the impact of corporate governance on the relationship between research and development expenditure and firm growth in Tehran stock exchange are investiagted. After reviewing the relevant literatures and setting the research hypotheses number of 110 companies over the years 2012-2017 ... ادامه
سال:2020
کلیدواژه: Financial Leverage,Dividend Policy,Corporate Governance,Firm Value
نویسندگان: Foroughi Daruosh, Jahanbakhsh Omid
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES
Corporate Governance is a very important factor in increasing the value of the company. The impact of corporate governance on the company's value varies from firm to company, which can be attributed to the company's features, including financial leverage and dividend policy. Corporate governance and... ادامه
کلیدواژه:
نویسندگان: Sadr, Seyed Kazem ؛ Torabi, Omid
ناشر: USIM Publisher
... ادامه
سال:2015
کلیدواژه: Sustainable Development, Spatial justice, Economic Iindexes, Green Spaces, Bandar Abbas
نویسندگان: Salehi Esmaeil, Karimi Saeed, Heydari Omid
ناشر: پژوهش های بوم شناسی شهری - BIANNUAL JOURNAL OF URBAN ECOLOGY RESEARCHES
The main goal of this research was to evaluate the status of economic indicators in the reALIzation of spatial justice of parks and urban green spaces. The method of current research is based on a valuational-analytical method and the statistical community includes three regions of Bandar Abbas city... ادامه
سال:2023
کلیدواژه: public sector,Corporate Governance,Governmental organizations
نویسندگان: Eslamzadeh Omid, Izadiniya Naser, FOROOGHI DARYUSH
ناشر: خط مشی گذاری عمومی در مدیریت (رسالت مدیریت دولتی) - IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT
Background: In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing and sustainable development of public sector and as regards Iran's economy is governmental; therefore, native Iran's economy Corporate Governance is essential for the optimal m... ادامه
سال:2018
کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder
نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه
کلیدواژه: Managers ' Expectations Stickiness,The Dual Role of CEO,Institutional Shareholders,Non-Executive Members,The Three-Factor Model of Fama and French
نویسندگان: MOHAMADI NAHID, Bahar Moghadam Mehdi, Pourheidary Omid
ناشر: مطالعات تجربی حسابداری مالی - JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL
Predicting stock return rates and securities pricing is one of the most important issues in financial markets. The information provided by managers in corporate financial statements helps investors make optimal decisions. The value of this information depends on its accuracy and correctness, and man... ادامه
سال:2022
کلیدواژه: corporate governance system,social responsibility,optimism,overconfidence,myopia
نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, kabiri MohammadTaghi, MOSLEMI AZAR
Corporate governance system is considered as the supervision and control process to guarantee performance of company’, s management consistent with the shareholder’, s interest. Corporate social responsibility is perceived as a community commitment towards most people in the society. How... ادامه
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