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The Effects of Markup and Corporate Governance on Tax-Avoidance of Listed Companies in the Tehran Stock Exchange

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

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The Impact of Corporate Governance Mechanisms on the Relationship between Managers ' Expectations Stickiness & Future Stock Returns

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

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Analyzing Technological Capabilities in a Petrochemical Company Using a Hybrid Fuzzy Decision Making Model

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

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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

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Investigating the Relationship between Liquidity Risk, Asset Quality, and Financing in Islamic and Conventional Banking Systems, Using PCSE and FGLS Models

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

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The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance

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

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Theory of Elementary Contribution to Profit Transformation in the Concept of the Company and a Platform for the Realization of Islamic Banking

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

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A Hybrid Model of Two-Stage DEA and PROMETHEE in the Gray Environment for Performance Evaluation

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

سال:2021

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Parameters of Promotion of Shariah Supervision of Iran's Capital Market Base On International Shariah Supervision Standards by Thematic Analysis Approach (Case Study: International Standards IFSB & AAOIFI)

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

سال:2019

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Present a Corporate Entrepreneurship Pattern in Banking of the Islamic Republic of Iran Banking Based on Grounded Theory

کلیدواژه: Corporate Entrepreneurship,the Islamic Republic of Iran Banking,grounded theory

نویسندگان: Chapardar Ali, Iirajpour Alireza, SEYED SALEHI SEYED ALIREZA, DAVARI ALI

ناشر: مطالعات مدیریت راهبردی دفاع ملی - STRATEGIC MANAGEMENT STUDIES OF NATIONAL DEFENSE STUDIES

In today's competitive and dynamic environment, organizations desperately need to increase their entrepreneurial capabilities to maintain growth and profitability in corporate entrepreneurship, and this is only possible through the exchange of innovative ideas and the opening of organizational bound... ادامه

سال:2022

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