Zobrazeno 1 - 10
of 44
pro vyhledávání: '"omid pourheidari"'
Publikováno v:
برنامهریزی و بودجه, Vol 29, Iss 1, Pp 105-134 (2024)
The purpose of this research is to investigate the impact of real earnings smoothing on labour investment efficiency company's. In order to test the research hypothesis, from financial information 96 firms from listed on Tehran stock Exchange in 2015
Externí odkaz:
https://doaj.org/article/4e1e826abeb34f8893d332843c76ea04
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 1, Pp 115-138 (2024)
Our purpose in this research is to investigate the impact of the auditor's partner's busyness on audit quality, auditor's report delay, and capital cost. There are two views in this regard. A group believes that the workload of the auditor's partner
Externí odkaz:
https://doaj.org/article/737e5dbafda746e1b31190c92020a965
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 20, Iss 78, Pp 77-116 (2023)
Accounting is a reflection of the performance of economic entities, influenced by numerous factors. Culture is one of the most important factors influencing the development of accounting. This study explores how gender and social identity moderate th
Externí odkaz:
https://doaj.org/article/f3af349554bd46919ea683a18566ff2d
Publikováno v:
راهبرد مدیریت مالی, Vol 10, Iss 4, Pp 177-196 (2023)
AbstractThe current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit. Also, in order to homogenize,
Externí odkaz:
https://doaj.org/article/e6e0b879fab340f0b5d7413e3ab9f24c
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 19, Iss 73, Pp 27-56 (2022)
Predicting stock rates and securities pricing is one of the most important issues in financial markets. The information provided by managers in corporate financial statements helps investors make optimal decisions. The value of this information depen
Externí odkaz:
https://doaj.org/article/959a6b2ee79b4ba69a93b97e05e47581
Publikováno v:
حسابداری دولتی, Vol 8, Iss 2, Pp 1-20 (2022)
Subject and purpose of the article: The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the
Externí odkaz:
https://doaj.org/article/0635a2339445495dbc168d553a94d707
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 28, Iss 3, Pp 507-532 (2021)
Objective: This study investigated the effect of effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis .Data
Externí odkaz:
https://doaj.org/article/bbbd469d54dd49a1918c49e39461323d
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 11, Iss 3, Pp 215-226 (2021)
The purpose of the present research is to examine the impact of the nature and type of the inquiry question as well as the rapport between the auditor and client on the reporting of fraud to the auditor. A 2 x 2 x 2 between-subjects experimental desi
Externí odkaz:
https://doaj.org/article/f7a89c4510ad4111bc43ddc571ce60b0
Publikováno v:
مجله توسعه و سرمایه, Vol 6, Iss 1, Pp 147-161 (2021)
Objective: investors and creditors require financial information to make sound investing decisions. One of the main criteria in evaluating company performance is prediction of its future cash flow which is an inseparable part of all financial units a
Externí odkaz:
https://doaj.org/article/660d177f559546c9a41609a00e9c451f
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 18, Iss 69, Pp 1-28 (2021)
Auditors use professional judgment throughout the audit process. If the auditor's philosophical thinking has the comprehensiveness, reflection, and flexibility, it will lead to more professional judgment. Also, due to the increasing attention paid by
Externí odkaz:
https://doaj.org/article/ffde388dce344d4f9eaa882192c17e4d