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The Impact of Corporate Governance on Tone of Financial Reporting

کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting

نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach

کلیدواژه: Audit report lag,Corporate governance measures,Structural equations

نویسندگان: EBRATI MOHAMMAD REZA, Jabbarzadeh Kangarloui Saeed, BAHRI SALES JAMAL, ASHTAB ALI

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The efficiency of financial reporting is considered as one of important characteristics of annual reporting quality. It is usually hidden in the timeliness of accounting information, which is one of qualitative characteristics of accounting information. The usefulness of information disclosed by com... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

15 بازدید

مشاهده/دانلود

Testing the Islamic Moral Economy Approach in Sustainable Development: The Impact of Islamic Banking in Islamic Countries

کلیدواژه: Islamic Moral Economy, Sustainable development, islamic banking, Quantile Panel Regression, Islamic countries

نویسندگان: Panahi Boroojerdi Mohammad Saeid, Rezai Ahmadali

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

1. Introduction and Objective
Sustainable development is a critical policy goal for Islamic countries, which seeks not only to achieve economic growth but also to address the social and economic inequalities that persist in these societies. The concept of sustainable developmen... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

13 بازدید

مشاهده/دانلود

Long-Term Rainfall Estimation in Anzali City Using the Hybrid Wavelet-Adaptive Neuro-Fuzzy Inference System Model

کلیدواژه: Rainfall,ANFIS,Wavelet,Sensitivity analysis,Simulation,Anzali city

نویسندگان: PASANDIDEH IRAJ, IZADBAKHSH MOHAMMAD ALI, SHABANLOU SAEID

ناشر: تحقیقات آب و خاک ایران - Iranian Journal of Soil and Water Research

Recently, the amount of rainfall underwent serious changes in different areas, particularly in arid and semi-arid regions. Therefore, estimation and pattern recognition of rainfall in a long term period can give sufficient information to hydrologists and water engineers. In this study, for the first... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

Simulation of Groundwater Level Using the Hybrid Model Wavelet-Self Adaptive Extreme Learning Machine

کلیدواژه: Artificial intelligence,Groundwater aquifer,Hybrid model,Kabodarahang,Simulation

نویسندگان: MALEKZADEH MARYAM, KARDAR SAEID, SHABANLOU SAEID

ناشر: تحقیقات آب و خاک ایران - Iranian Journal of Soil and Water Research

In present study, the groundwater level of the Kabodarahang region located in Hamadan Province was simulated using novel techniques such as Self-Adaptive Extreme Learning Machine (SAELM) and WaveletSelf-Adaptive Extreme Learning Machine (WA-SAELM). Firstly, the effective lags were detected using the... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

A unique business model for microfinance institution: the case of Assadaqaat Community Finance (ACF)

کلیدواژه: financial inclusion ؛ Interest free finance ؛ Islamic finance ؛ Islamic Microfinance Institution ؛ Small and medium-sized enterprises (SMEs) ؛ Social and economic justice ؛ waqf based Islamic MFI

نویسندگان: Hagawe, Huda Mohammad ؛ Mobarek, Asma ؛ Hanuk, Akmal ؛ Jamal, Ahmad

ناشر: Cogent Business & Management

... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

195 بازدید

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Identifying the Components of Digital Competencies based on Employees' Experiences within the Banking Sector

کلیدواژه: competence,digital competences,employees' experience

نویسندگان: Mosala Nejad Abdol Hamid, Dalvi Mohammad Reza, Aghasi Saeid

ناشر: -

Background and purpose: ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

Mechanisms to Handle Default Cases in Islamic Banking: The Malaysian Approach

کلیدواژه: Islamic Banking,Islamic law,Shariah governance,Malaysia

نویسندگان: Kabir Hassan Mohammad, Muneeza Aishath, Mustapha Zakariya

ناشر: INTERNATIONAL JOURNAL OF NEW POLITICAL ECONOMY - INTERNATIONAL JOURNAL OF NEW POLITICAL ECONOMY

This research investigates how Islamic banking institutions control default cases and the mechanisms they employ in handling such cases with reference to Malaysian Islamic banking regime. It was conducted on an exploratory design that employed doctrinal approach. Data were sourced from relevant stat... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

19 بازدید

مشاهده/دانلود

The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance

کلیدواژه: CEO Power, Corporate governance, Earnings Performance, Financial reporting readability

نویسندگان: Fatahi Nafchi Hassan, Joodaki Mohammad, Mansoorian Zeynab

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

Objective Annual financial and non-financial reports play a crucial role in enhancing public understanding and facilitating communication with stakeholders. Organizations employ various strategies, including managing the tone and readability of their reports, to shape perceptions among their audienc... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

9 بازدید

مشاهده/دانلود

Peace and Justice Duality in thoughts of Leaders of Islamic Revolution and Neo-Gramscian Thinkers of International Relations

کلیدواژه: Peace,Justice Duality,Leaders of Islamic Revolution,international relations,Neo-Gramscianism,Robert Cox

نویسندگان: HAGHGOO JAVAD, Shokoohi Saeid

ناشر: پژوهش های سیاست اسلامی - ISLAMIC POLITICS RESEARCH

Peace and Justice are critical conceptions in the political thought of the leaders of the Islamic Revolution in Iran. Thinkers of Critical theory of International Relations, also, put much emphasis on the concepts. Meanwhile, some Neo-Gramscian thinkers such as Robert Cox enjoys a very remarkable st... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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