Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Kaveh Mehrani"'
Publikováno v:
پژوهش‌های تجربی حسابداری, Vol 14, Iss 3, Pp 1-44 (2024)
Enterprise risk management as a key element of the internal control system has become important over the years. The changes in the conditions of companies, especially banks, have increased the scope and complexity of their risk, and this has led to a
Externí odkaz:
https://doaj.org/article/5cab608fd1884680a939919fe1772ae3
Autor:
Roza Salehabadi, Kaveh Mehrani
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 29, Iss 2, Pp 359-403 (2022)
Objective: In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it. A group that strongly o
Externí odkaz:
https://doaj.org/article/3ed521d7f7f5426480aeb2d78ffbf136
Autor:
Majid Shahbazi, Kaveh Mehrani
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 27, Iss 1, Pp 60-86 (2020)
Objective: Considering the importance of the issue of professional judgment in auditing, the purpose of this study is to design a model for auditor's professional judgment, considering the environmental characteristics, attributes and conditions surr
Externí odkaz:
https://doaj.org/article/f03094fcbb0b450a820254307551cd04
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 25, Iss 1, Pp 159-179 (2018)
The main purpose of this study is to provide a comprehensive picture of the current status of audit research in Iran. In addition, this study seeks to present more clear directions about the research opportunities by examining the trends of research
Externí odkaz:
https://doaj.org/article/679460f2ee664cfdbadd142ec25dd1f2
Publikováno v:
مجله دانش حسابداری, Vol 8, Iss 1, Pp 7-27 (2017)
The purpose of this study is to examine the joint effects of corporate governance and earnings management on stock liquidity, measured by trading volume. In this study, the data was collected from 154 companies listed in the Tehran Stock Exchange, in
Externí odkaz:
https://doaj.org/article/b83e48a15ee543fab8c0323b60e2e505
Publikováno v:
مجله دانش حسابداری, Vol 7, Iss 25, Pp 167-189 (2016)
Audit quality in the fields of auditing and capital market is highly important. To understand the concept and different aspects of audit quality, many researches have been conducted by academics and accountants, regarding the relationship between aud
Externí odkaz:
https://doaj.org/article/92ecad5a3b33473c8b96015cc0174f9f
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 23, Iss 1, Pp 97-116 (2016)
In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impac
Externí odkaz:
https://doaj.org/article/133d05a2e69b437ead4f502fdd48f1ed
Autor:
Kaveh Mehrani, Akbar Parvaei
Publikováno v:
بررسی‌های حسابداری و حسابرسی, Vol 21, Iss 4, Pp 527-540 (2014)
This paper studies the disclosure quality in family firms in time period of 2007 to 2012, and aims to answer the question that whether the family factor will affect the disclosure quality. TSE’s disclosure scores and discretionary accruals are used
Externí odkaz:
https://doaj.org/article/0d588878513d47aa8bd4be0fb29217aa
Publikováno v:
مجله دانش حسابداری, Vol 5, Iss 17, Pp 163-180 (2014)
Today, since markets are highly competitive, optimal arrangement of recourses seems important to preserve firm’s position and growth. This is so vital and unavoidable that capital structure of firms may directly affect firms’ value. To maximize u
Externí odkaz:
https://doaj.org/article/f014ac25c94a4a9399aee8bddeea069b
Autor:
Mansour Nakhaei, Kaveh Mehrani
Publikováno v:
پژوهش‌های تجربی حسابداری, Vol 3, Iss 3, Pp 37-53 (2014)
Abstract: This research invetigates the relationship between earnings quality and liquidity risk. Earnings quality is measured using three different proxies: earnings persistence, value relevance, and accrual quality. Liquidity risk is also defined a
Externí odkaz:
https://doaj.org/article/4ae742176d5643aab572618501c9ba3e