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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
مشاهده/دانلود
کلیدواژه:
نویسندگان: , ZOLFAGHARI MEHDI, VAEZ SEYYED ALI, Khoda Moradi Mohammad
ناشر: اقتصاد مالی - Financial Economics
The aim of the present study is to investigate and provide a model of the impact of political connection and corporate governance on banks' performance in the financial crisis condition. In order to achieve the objectives of the research, the information of 10 banks listed on Tehran Stock Exchange, ... ادامه
سال:2021
کلیدواژه: Climate, Evaporation, Data mining, Wavelet
نویسندگان: Emadi Ali Reza, Zamanzad-Ghavidel Sarvin, Zareie Soheila, Rashid-Niaghi Ali
ناشر: مهندسی آبیاری و آب ایران - Journal of Irrigation and Water Engineering
Evaporation as one of the natural parameters has always been considered by researchers. In this study, the monthly evaporation variable was modeled in two different climates of Iran using artificial neural network, adaptive fuzzy-neural inference system and gene expression programming methods and co... ادامه
سال:2022
کلیدواژه: Accounting Development,Analysis,Cross-Compounding
نویسندگان: Goleyjani Mehrdad, ALIKHANI RAZIEH, MARANJORY MEHDI, Fallah Reza
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
The purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by con... ادامه
کلیدواژه: PLS contract,SystemicApproach,Systemic Facilitators,Contract Environment,Game Theory
نویسندگان: SHAKERI ABBAS, Marvi Ramezanali, Zolfaghari Amirahmad
ناشر: راهبرد اقتصادی - ECONOMIC STRATEGY
While PLS contract is one of the main components of Islamic banks in the Islamic Banking literature, it is not welcomed enough by them in practice. This paper through Deduction research method, tries to critically review the current situation of PLS implementation in Iranian banking system and then ... ادامه
سال:2019
کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange
نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparenc... ادامه
سال:2018
کلیدواژه: Media Coverage,Sales Volatility Coefficient,CEO Tenure,Financial Reporting Transparency
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Individual characteristics of chief executive officers, CEOs, such as reputation and job security may eclipse their behavior and types of decisions in the organization, and thereby affect the transparency of financial reporting. In this research, the influence of reputation and CEOsȁ... ادامه
نویسندگان: Emadi Ali Reza, Zamanzad Ghavidel Sarvin, Fazeli Sina, Zareie Soheila, Rashid Niaghi Ali
کلیدواژه: Qarq Al-Hassan,Concession Deposits,Banking Network,Usury,Conditional Loan
نویسندگان: Hassanzadeh Hossein, GHAVAM MOHAMMADHOSSEIN, Karimi Vardanjani Reza, Hashemifar Seyed Mehdi
ناشر: معرفت اقتصاد اسلامی - Ma`rifat-e Eghtesad-e Islami
One of the types of Qarq Al-Hassan models that are implemented in the country's banking system and abroad is the concession deposit. This type of Qard Al-Hassan deposit has other names such as rotating deposit, cascading deposits, cooperative deposit that is a new generation (second generation) it. ... ادامه
کلیدواژه: PLS contracts,Moral Hazard,System Memory,Repeated Games
نویسندگان: Zolfaghari Amirahmad, Marvi Ramazan Ali, Toutounchian Iraj
ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES
Despite the prominent role of profit-loss sharing (PLS) contracts in theoretical literature of Islamic banking, the share of these contracts in Islamic banks is still very small. Studies identify the agency problem as the most important barriers to use such contracts in practice. Using a repeated ga... ادامه
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