Search Results - "مطالعات تجربی حسابداری مالی"

Evaluating the performance of employees with the Balanced Scorecard (BSC) approach after the implementation of the electronic money request system (case study: General Treasury Department) by Mohammad Reza nikbakht, Mohsen Borzouzadeh Zavareh

“…This article aims to evaluate the performance of the staff at the National Treasury following the implementation of an electronic fund request system. This…”
Get full text

Accounting Asset Informativeness according to intrinsic and optional factors and investors' beliefs: Investigating the effects of accounting earnings quality by zahra Heidary Sureshjani, Darioush Foroughi, Alireza Rohravi Dastjardi

“…Investors' beliefs and expectations form the foundation for their decision-making and behavior. Assets are crucial for companies' current and future decisions,…”
Get full text

The moderating role of competitive strength in the relation between social and environmental performance with financial performance by Mohammad Amri-Asrami, Seyed Kazem Ebrahimi, Hossein Amini

“…Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitiveness pressure of…”
Get full text

Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process by Mehdi skandari, Seyedyousef Ahadiserkani, Seyede Atefe Hosseine

“…The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. This study is considered to be a mixed…”
Get full text

Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market by Mahmood Madhoosh, Mehdi Safari gerayli, ـavad Ramezani, ـavad Babaee Khalili, Mehdi Khalilpour

“…, an attempt was made to present the theoretical framework of the investigated phenomenon through the interview tool and the ground theory process, during…”
Get full text

Management Interpretive Report and Earnings Management: the role of female managers by Azam Valizadeh Larijani, Farzaneh Yousefi Asl, Fatemeh Shirzadi, Niloofar Zamani

“…One of the reports that companies are required to publish at the discretion of the Securities and Exchange Organization is the management interpretive report…”
Get full text

The relationship between contingency factors and non-financial sustainability performance; The Moderating Role of Managers' Behavioral Dimension by Gharibe Esmailikia, Mahdis Naseri, Amin Ghanbari

“…In the present world a company’s profile is not substantiated purely in relation to financial issues, rather, a need for the inclusion of environmental and…”
Get full text

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality by Akram Afsay

“…The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection,…”
Get full text

Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange by Zahra Jafari, Rahim Bonabi Ghadim, Rasoul Abdi

“…The purpose of this research is the evaluation of effective criteria for the desirability of financial stability integration based on the comparison of…”
Get full text

Audit Committee Performance Evaluation Model: Indicators and Importance of Each by Alireza Javadipour, jafar Babajani, Ghasem Blue, Vajhollah Ghorbanizadeh

“…Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its…”
Get full text

Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis by Amir Moradi, hamideh asnaashari, Mohammad Hossein Rohban, Mohammad Arabmazar Yazdi, MohammadHosien SafarZade

“…Design Science Research Methodology (DSRM) is a solution-oriented approach for conducting research that transcends mere understanding of existing situations,…”
Get full text

Identifying and Ranking Sustainability Evaluation Indicators for Iranian Pension Funds by Javad Shekarkhah, Mohammad javad Salimi, Seyed Soroush Ghazinoori, Ali Hedayati Bilondi

“…AbstractPension funds in Iran use a defined benefit pension plan, and their sustainability is important. However, the evaluation of their sustainability has…”
Get full text

Evaluating the Reduction of Government Financial Burden through the Typology of Drivers Affecting Generational Accounting in the Capital Market by Mehdi Dasti, Mohammad Firouzian Nezhad, Ali Mahmoodi

“…The purpose of this study is evaluating the reduction of the government's financial burden through the typology of drivers affecting generational accounting in…”
Get full text

Drivers of Corporate Water Reporting by Fatemeh Asnad, Hossein Fakhari

“…Nowadays, the importance of water and the management of its resources are among the most controversial issues at the global level due to climate change. This…”
Get full text

Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting by Fatemeh Jalali Gorgani, Mohammadreza Abdoli, Hasan Valiyan, Mehdi Safari gerayli, Mohammad Mehdi Hossini

“…The purpose of this study is evaluation matrix of perspective on the driving forces of legacy accounting. In this study, in terms of the methodological goal,…”
Get full text

COVID-19, Accruals Quality and Cost of Debt by Abbas Aflatooni, Kefsan mansouri, Zahra Nikbakht

“…The accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers…”
Get full text

Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange by Behrooz Badpa, Sohrab Osta, Fatemeh Darvish-Hoseini

“…Working capital management is crucial for business growth and survival as it maximizes enterprise value and shareholder wealth, thereby maintaining competitive…”
Get full text

Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability by Mahdi Saghafi, Azam Pouryousof, Ali Shirzadi

“…In this research, the relationship between the discovery of audit distortions and the readability of financial reports has been investigated, as well as the…”
Get full text

A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends by Mohamad Marfo, Mohammad javad Salimi, Iman Raeesi Vanani, Mojtaba Alifamian

“…Purpose: The rapid development of technology and extensive environmental changes have accelerated economic growth, and the increasing competition among…”
Get full text

The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee by Mandana Taheri, Ghasem Blue, Ramin Parvarpour

“…Information asymmetry and economic uncertainty are features of the capital market in today's complex business environment, which increase audit risk and…”
Get full text