Zobrazeno 1 - 10
of 16
pro vyhledávání: '"javad shekarkhah"'
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 21, Iss 81, Pp 53-95 (2024)
AbstractPension funds in Iran use a defined benefit pension plan, and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet th
Externí odkaz:
https://doaj.org/article/ea7e4cdb4f224ad796a7704596cfde7d
Publikováno v:
راهبرد مدیریت مالی, Vol 12, Iss 1, Pp 1-22 (2024)
IntroductionAccording to the research literature of initial public offerings (IPOs), despite the high Performance of them in the short-term, their long-term performance will probably be lower than the average performance of the relevant market {or in
Externí odkaz:
https://doaj.org/article/b65528c60e9b4aaa82d7cd2a757b563d
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 20, Iss 79 (2023)
The aim of this study is to investigate the effect of change in the accounting method of calculating bank loan loss provisions on financial reporting quality of banks. In order to do this, the current theoretical literature on the topic of the resear
Externí odkaz:
https://doaj.org/article/c1102133c0d1425b8c190fbae5e2b461
Publikováno v:
Journal of Asset Management and Financing, Vol 10, Iss 4, Pp 47-66 (2022)
The purpose of this study was to investigate the possibility of using principal component analysis method as a tool for data reduction of the proxies of stock liquidity in Tehran Stock Exchange (TSE). First, the initial set of proxies of stock liquid
Externí odkaz:
https://doaj.org/article/76fc30b7eed24943b72a3894df7d1dc9
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 12, Iss 2, Pp 131-150 (2022)
The present study seeks to develop the board of director's principle and its effectiveness on the corporate governance instructions of Securities and Exchange Organization of Iran. After reviewing the theoretical literature on the composition and cha
Externí odkaz:
https://doaj.org/article/3cd774d68949428d8652a1944c8e452b
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 19, Iss 74, Pp 41-83 (2022)
A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests. Since improving performance of internal control system requires recognizing its curren
Externí odkaz:
https://doaj.org/article/8ab1815931ce4705a412aba01e62484e
Publikováno v:
فصلنامه بورس اوراق بهادار, Vol 15, Iss 57, Pp 225-254 (2022)
Expected Shortfall (ES) is the average return on a risky asset conditional on the return being below some quantile of its distribution, namely its Value-at-Risk (VaR). The Basel III Accord, which will be implemented in the years leading up to 2023, p
Externí odkaz:
https://doaj.org/article/3471cc5a1e3148e98fc3d7f5912f4a58
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 18, Iss 69, Pp 29-54 (2021)
This research aims to investigate the role of independent auditors and audit committees (AC) in mitigating the fraud risks. Prior studies have showed that all auditors or audit committees are not equally adept at identifying and reducing fraud risks
Externí odkaz:
https://doaj.org/article/e9e2cb42510742cc9f79c844db05cf8e
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 11, Iss 1, Pp 193-216 (2021)
As part of its consulting activities, internal audit provides management with advice on risk identification, assessment, and monitoring. Risk identification and continuous monitoring (CM) are vital aspects of risk management, being less studied in Ir
Externí odkaz:
https://doaj.org/article/84c2a885b5c749458a38f74ba790b253
Publikováno v:
Frontiers in Public Health, Vol 10 (2022)
The main purpose of the present research was to investigate the effects of collective efficacy and norms on the social resilience against the COVID-19 with the mediating role of social leadership. To this end, a cross-sectional survey was carried out
Externí odkaz:
https://doaj.org/article/0dcf6e9320894ca0b7251110604f291d