Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Hasan Zalaghi"'
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 31, Iss 3, Pp 519-546 (2024)
ObjectiveThe higher the level of corruption in a society, the greater the number of justifications for immoral actions and behaviors. Therefore, companies that operate in highly corrupted environments face a weaker financial reporting system. The cur
Externí odkaz:
https://doaj.org/article/fd0f9eb7339345f09bfcc0654d1e8f99
Publikováno v:
پژوهش‌های تجربی حسابداری, Vol 11, Iss 1, Pp 1-22 (2021)
Comparability is among the key qualitative characteristics of accounting information, which can be affected by various factors like management motivation and earnings management. On the other hand, ownership structure is a corporate governance mechan
Externí odkaz:
https://doaj.org/article/d3877e3522e84f0184d5b7b404a91d1b
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 27, Iss 2, Pp 202-230 (2020)
Objective: Complex financial reporting and low readability increases auditor efforts to manage Audit Engagement Risk. Accordingly, considering the importance of financial reporting and readability, and its understandability for stakeholders, as well
Externí odkaz:
https://doaj.org/article/c31336cce20041c49bc4c4404a4c5c88
Publikováno v:
مجله دانش حسابداری, Vol 10, Iss 2, Pp 21-42 (2019)
Objective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al. (2012) was used
Externí odkaz:
https://doaj.org/article/47f03aee6d274e94b90f793ed301c245
Autor:
Hasan Zalaghi, Mahdi Khazaei
Publikováno v:
مدیریت اطلاعات سلامت, Vol 14, Iss 4, Pp 155-160 (2017)
Introduction: Theory of constraints is a managerial view which aims at increasing the system efficiency by identifying constraint processes. Present study aimed to apply the theory of constraint in scheduling system of a healthcare facility in order
Externí odkaz:
https://doaj.org/article/0cb419dfead74f629136508d3c2c8161
Publikováno v:
راهبرد مدیریت مالی, Vol 4, Iss 2, Pp 121-137 (2016)
The present study investigates the relationship between governmental affiliation and firm`s systematic risk. In this study, data have been gathered from 76 listed companies in Tehran Stock Exchange from 2005 to 2015 and the research hypothesis has be
Externí odkaz:
https://doaj.org/article/2f5e990492a74fbbb250ecd6f92fc12b
Autor:
hasan zalaghi, morteza bayat
Publikováno v:
پژوهش‌های تجربی حسابداری, Vol 5, Iss 2, Pp 15-28 (2015)
This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used. First, ac
Externí odkaz:
https://doaj.org/article/c0cd9e7d4aa6424a93d5a64f8f61f87f
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 22, Iss 1, Pp 41-58 (2015)
This research examines the relationship between earning sustainability and value relevance of accounting information. In this study, data has been collected from 76 firms listed in the Tehran Stock Exchange during 2005-2013. The research hypothesis w
Externí odkaz:
https://doaj.org/article/846b28afeb7e41e0aad0efdf0df54b73
Publikováno v:
راهبرد مدیریت مالی, Vol 2, Iss 2, Pp 121-136 (2014)
This research explores the relationship between management earnings forecasts and firm’s non-systematic risk. This study has collected data from 76 firms listed on Tehran Stock Exchange from 2005 to 2012 and has tested the research hypotheses by ut
Externí odkaz:
https://doaj.org/article/40357888ca6c4176961dd1a85c5c6991
Publikováno v:
پژوهش‌های تجربی حسابداری, Vol 2, Iss 3, Pp 119-147 (2013)
ABSTRACT: in This paper, examine accrual quality of restating firms during the period 2001 – 2010.The sample include 70 restatement event for of listed companies in TSE and we compare accrual quality from before and after the restatement year. This
Externí odkaz:
https://doaj.org/article/5e0241f7764b478cb0a54c81c09359fb