Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Afsaneh Soroushyar"'
Autor:
Afsaneh Soroushyar
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 1, Pp 27-40 (2023)
Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality. Design/methodology/approach – In this study, auditor industry specialization a
Externí odkaz:
https://doaj.org/article/76461026e12249fdad6f9447214f4867
Publikováno v:
Iranian Journal of Finance, Vol 6, Iss 1, Pp 83-116 (2022)
Researchers examined anomalies in the market to understand the market dimensions. Prior studies considered the effects of biases on momentum strategy. Stock liquidity as one of the risk factors for assets was also considered by researchers. The purpo
Externí odkaz:
https://doaj.org/article/9cf602716f904af2ba9fc1737b37943b
Autor:
Nasim Mohammadi, Afsaneh Soroushyar
Publikováno v:
Iranian Journal of Accounting, Auditing & Finance, Vol 5, Iss 3, Pp 25-34 (2021)
This paper aims to examine the effect of financial literacy on investors' financial risk tolerance among investors of the Tehran Stock Exchange. The research sample selected by available methods includes 384 investors of the Tehran Stock Exchange in
Externí odkaz:
https://doaj.org/article/f7f590b4604240ac95bd741b92c27b91
Publikováno v:
Journal of Asset Management and Financing, Vol 8, Iss 3, Pp 85-102 (2020)
Objective:Despite the fact that accruals have a central role in preparing financial reports and are viewed as a dynamic research domain, the studies on accruals have not provided a profound understanding of how firm level economic factors affect accr
Externí odkaz:
https://doaj.org/article/677edd84577545e6942fb611edf246a5
Autor:
Hamid Ahmadzadeh, Afsaneh Soroushyar
Publikováno v:
مجله دانش حسابداری, Vol 6, Iss 21, Pp 155-176 (2015)
One of the most important financial decisions of managers is determining the level of cash holdings. Recent studies find that deviation from the optimal level of cash holdings may reduce the market value of company and its performance. This paper inv
Externí odkaz:
https://doaj.org/article/c168cb9b52fb4949829dedc8b2ec8077
Publikováno v:
Management Science Letters, Vol 3, Iss 12, Pp 2867-2876 (2013)
The current impressive increase in the number of the restatements, encourage many researchers to find the causes of restatements including earnings management. Moreover, restatements increase the uncertainties of investors about earnings and decrease
Externí odkaz:
https://doaj.org/article/f978d4437ea94a9698175cd32bd4d69f
Publikováno v:
تحقیقات مالی, Vol 15, Iss 1, Pp 29-50 (2013)
In this paper the ability of economic and accounting performance measures in explaining values of companies have been evaluated. Economic value added, refined economic value added and market value added are as economic performance measures and net in
Externí odkaz:
https://doaj.org/article/22b31f6329804896843f545dd9c5fc86
Autor:
Afsaneh Soroushyar
Publikováno v:
Asian Journal of Accounting Research. 8:27-40
PurposeThis study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.Design/methodology/approachIn this study, auditor industry specialization and tenure w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d628518e05b9c2de35ce934f178f2d55
https://doi.org/10.1108/ajar-01-2022-0020
https://doi.org/10.1108/ajar-01-2022-0020
Autor:
Saeid AliAhmadi, Afsaneh Soroushyar
Publikováno v:
Journal of Islamic Accounting and Business Research. 13:1253-1267
Purpose The main purpose of this study is to analyze the impact of monetary policies on Islamic mutual fund flows in the Islamic Republic of Iran. Design/methodology/approach In this study, a panel regression model was used to test the research hypot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac68d2f7bc756f3b70b7cda058370792
https://doi.org/10.1108/jiabr-03-2022-0073
https://doi.org/10.1108/jiabr-03-2022-0073
Autor:
Abdollah Taki, Afsaneh Soroushyar
Publikováno v:
International Journal of Ethics and Systems.
Purpose The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Design/methodology/approach To test the research hypotheses, a scenario-based questionnaire
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::23cfee4040ee0235626300bf22f074c3
https://doi.org/10.1108/ijoes-07-2022-0154
https://doi.org/10.1108/ijoes-07-2022-0154