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کلیدواژه: markup, Market Power, Corporate Governance, Institutional Shareholders, Tax-Avoidance
نویسندگان: Noraniazad Samaneh, Moghali Alireza, Zarei Nahid
ناشر: پژوهش های اقتصاد صنعتی - Journal of Industrial Economic Research
The main purpose of this article is to evaluate the effect of markup and corporate governance on tax avoidance of the listed companies in the Tehran stock exchange. For this purpose, data from 100 active manufacturing firms over the periods of 2011-2019 were used. The results indicate that the manag... ادامه
سال:2021
مشاهده/دانلود
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: Technological capabilities,technology identification,technology exploitation,technology commercialization,technology system support
نویسندگان: Anvari Alireza
ناشر: مطالعات توسعه و مدیریت منابع - Journal of Development Studies and Resourse Management
Technological change and development of advanced technologies are considered to be one of the basic requirements for the survival of organizations. This research aims to identify and rank technological capabilities in Shiraz Petrochemical Company using a hybrid model. The research method is descr... ادامه
سال:2025
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
کلیدواژه: Corporate governance,Dynamic capital structure,Operating cash flows
نویسندگان: Ramezanpour Soheila, ZOLFAGHARI MEHDI, ZAREI REZA
ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی
The corporate governance determines relations among executive managers, stockholders, board of director and others that consider four main goals between executive managers and board of director and against stockholders and other stakeholders included accountability, transparency, justice and neutral... ادامه
سال:2020
کلیدواژه: Islamic banking Liquidity Risk Asset Quality PCSE Method FGLS Method
نویسندگان: NADIRI MOHAMMAD, Mosavian Abbas, ZAREI FATEMEH
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
Objective: Every banking system, whether Islamic or conventional, faces a wide range of risks, among which liquidity risk seems to be one of the most substantial. It is also noticeable that liquidity management in the Islamic banking is more complicated than in the conventional banking because the t... ادامه
سال:2019
کلیدواژه: distribution, contract company, initial participation in profit, islamic banking
نویسندگان: Hoseini Sayed Amrollah, Zarei Mahmoudabadi Mohammad
ناشر: تحقیقات مالی اسلامی - Islamic Financial Research
In the opinion of famous Imami jurists, company is synonymous with admixturing. It means combining rights and properties in a way that cannot be.distinguished. which may be achieved due to optional means such as contract, menstruation, mixing or coercive means such as inheritance, mixing and the lik... ادامه
سال:2023
کلیدواژه: Multi-layer perceptron neural network, Cosmology algorithms, Beneish model, Corporate governance system
نویسندگان: Maleki Nia Nahid, Tehrani Reza, Tabriz Akbar Akbar, Fallah Shams Mirfeiz
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
Extended abstract1- INTRODUCTIONAccurately predicting earning manipulation in order to detect and identify manipulation of financial statements has always been one of the most fundamental challenges ahead of financial reports users. Because of increasing financial reporting fraud, this fact resulted... ادامه
کلیدواژه: Sharia Governance,Sharia Supervision,Capital Market,AAOIFI,IFSB
نویسندگان: TOHIDI MOHAMMAD, FATTAHI ALIREZA
ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE
One of the necessary components for confidence of adaptation financial, banking and insurance actions with shariah at different countries is shariah supervision. According to IFSB definition, “ Shariah Governance System” , despite being commonly used within the IFSI to refer to structu... ادامه
کلیدواژه: Performance Evaluation,Two-Stage DEA,MADM,PROMETHEE,Gray Numbers
نویسندگان: AMINI AMIR, ALINEZHAD ALIREZA
ناشر: پژوهش های نوین در ریاضی (علوم پایه دانشگاه آزاد اسلامی) - JOURNAL OF NEW RESEARCHES IN MATHEMATICS
One of the main challenges of performance evaluation in organizations and all systems is the irrationality and inaccuracy of the methods and criteria used. Traditional performance evaluation methods are mostly one-level, so they usually fail to provide sufficient feedback to identify inefficient uni... ادامه
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