Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Nezamoddin Rahimian"'
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 30, Iss 2, Pp 341-379 (2023)
Objective: The main purpose of this research is to design a model to measure the maturity of risk management in Iran's insurance industry, emphasizing the role of internal audit.Methods: To achieve the objective of the research, first, the existing t
Externí odkaz:
https://doaj.org/article/26bada184dd448529436168268750b0a
Publikováno v:
حسابداری دولتی, Vol 8, Iss 1, Pp 213-240 (2021)
Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improvin
Externí odkaz:
https://doaj.org/article/fc8f37d35934469aa35cf6efa77316ff
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 15, Iss 60, Pp 77-101 (2018)
In recent years, some managers have been smoothing income with real activities and accrual items in companies. They have been effecting on reported profits by utilization of earnings management instruments. Financial distress and bankruptcy are signi
Externí odkaz:
https://doaj.org/article/76ba401a1f9640cfbe54fbb4c947e019
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 25, Iss 3, Pp 311-326 (2018)
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and ind
Externí odkaz:
https://doaj.org/article/4c280d0595fa4f418c80a4b47c03baf9
Publikováno v:
Journal of Asset Management and Financing, Vol 6, Iss 1, Pp 89-106 (2018)
Financing policies made by managers can play a key role in the risk and wealth creation for stochkholders. However, identifying effective factors in managers` financing decisions is of great importance. Overconfidence is one of the most important per
Externí odkaz:
https://doaj.org/article/93ac9c734b9344a1bb463a16c6719938
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 13, Iss 52, Pp 111-140 (2016)
The main role of financial reporting is the effective transfer of financial information to people outside of the organization in a valid way while being ontime. This way, managers have the opportunity to judge the financial reports. This study aimed
Externí odkaz:
https://doaj.org/article/ca44774dc62547838445ebf48c7128cd
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 16, Iss 4 (2010)
In this research has been examined the relationship between liquidity market changes (i.e. bid-ask spread and depth) as a proxy of information asymmetry around quarterly earning announcements and the percentage of independent directors of board, owne
Externí odkaz:
https://doaj.org/article/5381d13638934f22954eb1f707bfa57a