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The Role of Corporate Governance Mechanisms and the Auditor's Specialty in Debt Contract Strictness

کلیدواژه:

نویسندگان: Rashidi Mohsen, Gharibi Tayebe, Sharifkhafari Soheila

ناشر: پژوهش های پولی-بانکی - Journal of Monetary and Banking Research

Objective Violation of contractual conditions leads to the transmission of bad news due to poor performance and the expertise of auditors and regulatory mechanisms can be a factor in adjusting it. In this article, the purpose is to examine the role of strictness in the debt contract and the auditor'... ادامه

سال:2021

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Investigating the Development of Hybrid Solution-Diffusion and Film Theory Method in Forward Osmosis Membrane Modeling

کلیدواژه: Forward osmosis, Membrane process, Solution-Diffusion, Modeling, Mass transfer

نویسندگان: Bahoosh Mohsen, Shokrollahzadeh Soheila, Kashi Eslam

ناشر: شیمی و مهندسی شیمی ایران - Nashrieh Shimi va Mohandesi Shimi Iran

Process simulation, in both laboratory and industrial scales, is a method that, if it be capable enough to close the gap between the computational results and the operational results, it can help to understand and optimize these processes. The basis of valid simulation is the knowledge of the models... ادامه

سال:2023

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Fuzzy Logic in Accounting and Auditing

کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity

نویسندگان: IMENI MOHSEN

ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS

Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classificati... ادامه

سال:2020

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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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The Effect of Fundamental Variables of Mutual Funds on the Ability of the Manager to Select the Appropriate Stock and Accurate Market Timing

کلیدواژه: Fundamental Variables,Mutual Fund,Manager Ability,Accurate Market Timing

نویسندگان: HASSANI MOHSEN, LALBAR ALI

ناشر: توسعه و سرمایه - JOURNAL OF DEVELOPMENT AND CAPITAL

Objective: The structure of mutual funds and, of course, other reasons cause the management of these funds to trade based on evaluation criteria. Unexpected cash flows allow managers to constantly maintain the balance of their portfolios to control liquidity. Investment fund managers must provide li... ادامه

سال:2020

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Corporate Governance Model of Banks

کلیدواژه: corporate governance in bank,ownership,management control,external control,internal control

نویسندگان: REZAEE MOHSEN, NAZEMI AMIN

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

Corporate governance is one of the most important factors in monetary institutes and the stronger the corporate governance, the better to inhibit from corruption. As a result representing appropriate corporate governance is investigated in this research. First of all, different criteria are extracte... ادامه

سال:2019

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Evaluating the Dimensions and Contexts of Ethical-social Banking

کلیدواژه: Ethical-social banking,Social responsibility,Value orientation

نویسندگان: Mazdabafzadeh Ali, Zarrinjouy Alvar Soheila, Omidi Fereydoun

ناشر: اخلاق در علوم و فناوری - Ethics in Science and Technology

Background: Ethical banking movement includes: ethical investment, impact investment, socially responsible investment and is related to movements such as fair trade, ethical consumerism and social business. The purpose of the present study is to evaluate and prioritize the dimensions and fields of e... ادامه

سال:2023

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Modeling and Determination of a Nanocomposite Synthesized Hybrid Graphene Oxide Absorbents Properties for removal of Ni (II) from an Aqueous Solution Enhanced by a Hand held Magnet

کلیدواژه: nickel,hybrid,nano adsorbent,Aqueous Solution

نویسندگان: FATHI SANAZ, REZAEI KALANTARI ROSHANAK, RASHIDI ALI MORAD, KARBASI ABDOLREZA

ناشر: مهندسی منابع آب - Journal of Water Resources Engineering

The purpose of this study was a quick and easy separation of Ni(II) from an aqueous solution by a hand-held magnet to prevent secondary pollution. Morphology and other structures of NPG@Fe3O4 were characterized by the SEM and XRD techniques. The amount of optimal adsorption factors determined by car... ادامه

سال:2019

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An Integrated Hybrid Fuzzy Multiple-Criteria Decision-Making Model for Non-Performing Loans Collections in The Banking System (Case Study: Shahr Bank)

کلیدواژه: Bank.Non,performing loans.Fuzzy multiple,criteria decision,making

نویسندگان: RASHIDI MAJID, Fathi Hafshjani Kiamars, MODIRI MAHMOUD, Jafari Seyedeh Mahboubeh

ناشر: - Advances in Mathematical Finance and Applications

The increase in non-performing loans considerably reduces profit in the banking systems. To solve these problems, factors influencing the collection of non-performing loans have to be examined in a hopeful attempt to reduce them to an acceptable level. The present study is conducted to analyze and s... ادامه

سال:2023

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sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms

کلیدواژه: Board Independence,Dual Responsibility,Institutional Ownership,Life Cycle,Sticky Dividend

نویسندگان: Beshkooh Mehdi, Moharram Khani Mohsen

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: The purpose of the present study is to provide models for measuring the dividend bonding phenomenon and its impact on corporate governance mechanisms and life cycles. Method: In order to achieve the purpose of the study, 119 companies were selected from among the listed companies at Tehran ... ادامه

سال:2020

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