Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Gholamreza soleimany Amiri"'
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 3, Pp 143-168 (2024)
The main purpose of this research is to present the maturity model of forensic accounting in Iran in order to identify and evaluate the dimensions and components affecting forensic accounting in Iran by providing a desirable and evolutionary model us
Externí odkaz:
https://doaj.org/article/da893de9ccfd43429fffe7a9838fa211
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 15, Iss 59, Pp 107-133 (2018)
According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Langua
Externí odkaz:
https://doaj.org/article/bea3900195d9451a8425e8b5f2a6cb81
Publikováno v:
مجله دانش حسابداری, Vol 7, Iss 24, Pp 113-136 (2016)
Despite the importance of transparency, a generally accepted definition of transparency has not been provided yet. Several methods for the measurement of transparency have been used that resulted in different justifications in the measurement. In thi
Externí odkaz:
https://doaj.org/article/22041f0248b3412e8d4b921b8535f932
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 2, Iss 4, Pp 21-41 (2013)
This paper is based on the performance of mutual fund in the Tehran’s stock exchange criteria based on modern portfolio theory consists of (Sharp ratio, Modigliani,Standard Deviation, Systematic Risk, Treynor, Jenesen alpha) and Post Modern portfol
Externí odkaz:
https://doaj.org/article/7ebc20e5422c48a5bc13968c862952a4
Publikováno v:
مجله دانش حسابداری, Vol 3, Iss 11, Pp 57-83 (2013)
objectives on the relationship between financial reporting quality (FRQ) and investment efficiency. In the previous studies, it is shown that high quality financial reporting could have important economic impacts, such as increasing investment effici
Externí odkaz:
https://doaj.org/article/fede93536b304d0d8ae146523f7cff57
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 18, Iss 64, Pp 91-112 (2011)
This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing. With accurate study of liter
Externí odkaz:
https://doaj.org/article/9a445b32da354197abc18e9d7ef2fb5f
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bb5785da1f38278712f8d6c67dc70ab5
https://doi.org/10.2139/ssrn.4190600
https://doi.org/10.2139/ssrn.4190600
Transparency is the core of modern financial reporting which helps users in understanding the business enterprises. Despite the importance of this concept, the general definition of it is not provided. Several methods have been used for measuring tra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::73b0cbc23336b52c5707359450fdb59d
Transparency is the core of modern financial reporting which helps users in understanding the business enterprises. Despite the importance of this concept, the general definition of it is not provided. Several methods have been used for measuring tra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b40e96076e28f6bd92fa67cf3a6028e6
Transparency is the core of modern financial reporting and assist users in understanding the business unit stems. despite the importance of this concept, the general definition of it is not provided in the Literature. Several methods for the measurem
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::053b8baab501dda981e537de6c9661ed