Zobrazeno 1 - 10
of 54
pro vyhledávání: '"Sahar Sepasi"'
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 28, Iss 4, Pp 637-663 (2021)
Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to
Externí odkaz:
https://doaj.org/article/b032bf282cba4066b7489b3ed57de1e1
Publikováno v:
مجله دانش حسابداری, Vol 10, Iss 3, Pp 139-167 (2019)
Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem. The present study uses the bee algorithm to develop methods for fraud de
Externí odkaz:
https://doaj.org/article/21372014cd4749318123e55d51343af7
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 25, Iss 4, Pp 571-594 (2018)
Objective: Presentation of a reliable model for brand measurement and attempt to find a way to enter it into the balance sheet as an asset. Methods: The powerful technique of structural equation model (SEM) by smart PLS software and bootstrap method
Externí odkaz:
https://doaj.org/article/f3eb1c63281244c18ce9f3d5838bccff
Publikováno v:
Heliyon, Vol 6, Iss 8, Pp e04644- (2020)
Retailers serve as the main interface between business and society. This study explores the Corporate Social Responsibility priorities and performance of the largest 23 global retailers. This set of global retailers, who have a major impact on societ
Externí odkaz:
https://doaj.org/article/654ab6b001214615ae399528381e37ae
Publikováno v:
مجله دانش حسابداری, Vol 9, Iss 2, Pp 67-102 (2018)
Cost Accounting has always been one of the most important systems of management accounting. The purpose of the present study is to investigate the effect of cost accounting changes on financial performance of manufacturing firms through the variable
Externí odkaz:
https://doaj.org/article/ded8cda32d9243ed8641b68dbe40201a
Publikováno v:
Journal of Asset Management and Financing, Vol 6, Iss 2, Pp 159-182 (2018)
The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings. Relative to aggregate earnings, earnings components will be more informative f
Externí odkaz:
https://doaj.org/article/841cdc62a6a04e97a9eb949d0dd78e4f
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 6, Iss 4, Pp 47-88 (2017)
Adopting the international financial reporting standards during the recent years has aroused abundant empirical researches in respect to the outcomes resulting from such a change in accounting regime around the globe. These studies have been carried
Externí odkaz:
https://doaj.org/article/d8a529f312d844e684042a2145b0a9d8
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 14, Iss 54, Pp 6-24 (2017)
In this study the relationship between tax avoidance and tax risk was investigated by measuring tax risk based on uncertainty approach using data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax ra
Externí odkaz:
https://doaj.org/article/4c6a70565cab4a709a1d6f97655d3998
Publikováno v:
مجله دانش حسابداری, Vol 7, Iss 27, Pp 63-82 (2017)
This study aims to investigate the tendency to the use of continuous auditing by internal audits in the companies listed in the Tehran Stock Exchange. The concept of continuous auditing backs to two decades ago, but despite its numerous advantages, t
Externí odkaz:
https://doaj.org/article/39f178d1fb214317975c1aeb1ebdb182
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 22, Iss 4, Pp 441-460 (2016)
A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macro level, firms are inclined to adjust their cash-holding strategies in response to inflation. At the micro level, the operating cycle, which i
Externí odkaz:
https://doaj.org/article/851f52233d154d4cbcb3da7bfc8e214f