Zobrazeno 1 - 10
of 54
pro vyhledávání: '"Ali Saghafi"'
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 12, Iss 3, Pp 1-20 (2022)
In recent years, the role of non-physical resources in creating consistent value and sustainable profitability in organizations has significantly increased and intellectual capital as a concept that reflects the knowledge, skills and other intangible
Externí odkaz:
https://doaj.org/article/90ccb27b3f184c9c902ef7b0404cc6a4
Publikováno v:
پژوهش تطبیقی حقوق اسلام و غرب, Vol 9, Iss 2, Pp 179-212 (2022)
The ownership is known as most complete right in rem. Imamiyah jurists have presented different approaches and views regarding the truth of ownership according to which most of them are a hypothetical phenomenon. In our opinion, this is due to the mi
Externí odkaz:
https://doaj.org/article/a1f6eb7377c6408d82ffb820d8644e1d
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 28, Iss 4, Pp 598-615 (2021)
Objective: The purpose of this study is to answer the question of whether the four management attitudes toward risk, which is related to the Cumulative Prospect Theory, is effective in the occurrence of fraudulent financial reporting or not. Methods:
Externí odkaz:
https://doaj.org/article/644d5f1e48604695bc79140be50960ba
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 18, Iss 70, Pp 1-25 (2021)
It is expected that accountants provide information which increases the ability of decision making and professional judgement. In this regard, the rendered information should entail characteristics such as ethical principles. In other words, professi
Externí odkaz:
https://doaj.org/article/2b3fc467d9dc47d297a773e63fdd1d58
Publikováno v:
Iranian Journal of Accounting, Auditing & Finance, Vol 5, Iss 1, Pp 49-61 (2021)
The portion of non-physical capital like knowledge in the corporations' value has been consistently increasing in the last three decades. However, the measurement for these factors has always been under question. The Intellectual Capital (IC) measure
Externí odkaz:
https://doaj.org/article/919d1a3dafcf417b94661d64045a1978
Publikováno v:
مجله دانش حسابداری, Vol 10, Iss 2, Pp 1-20 (2019)
Objective: This study aims to analyze the dividends smoothing phenomenon in the Tehran Stock Exchange, TSE, during 2009-2016. Method: Data have been collected and analyzed by referring to the professional databases and using Excel and Stata software.
Externí odkaz:
https://doaj.org/article/c3eed723ce6547b0882fdda53d237adb
Publikováno v:
Journal of Asset Management and Financing, Vol 6, Iss 3, Pp 1-14 (2018)
This study, using gold coin spot price returns, in the period from 2008 to 2016, estimates and compares IME gold coin futures contracts short and long positions initial margin by coherent risk measures, specially Expected Shortfall and spectral risk
Externí odkaz:
https://doaj.org/article/4756de30cdde408b9e569467f5046011
Autor:
Ali Saghafi, Mozaffar Jamalian Pour
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 15, Iss 57, Pp 1-23 (2018)
Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian
Externí odkaz:
https://doaj.org/article/b9739e42524b4dec91851cdab3a20d96
Autor:
Amir Mohamadi, Ali Saghafi
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 7, Iss 1, Pp 1-20 (2017)
Precise studies of accruals quality evaluation models in the last years show that there are some factors impairing the models' quality of distinguishing normal and abnormal accruals, which results in Type I and type II errors. This research is aimed
Externí odkaz:
https://doaj.org/article/92403da42c06430eb693a3655b7833cf
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 14, Iss 53, Pp 9-44 (2017)
The importance of human capital (HC) is a broadly accepted concept and human capital financial reporting as the traditional concept of "human resource accounting", has a long history. However, human capital financialreporting is still an unresolved p
Externí odkaz:
https://doaj.org/article/d443741460fd4bc99f1b88fd3a5e7484