Results 11 to 20 of about 2,074,348 (318)

The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
The present study deals with the relationship between a corporate social responsibility disclosure and intellectual capital considering the role of block holder ownership moderation incorporates listed on Tehran Stock Exchange, and one of the points of ...
Mohammad Sajjad Ghafourian Shagerdi   +2 more
doaj   +1 more source

The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [PDF]

open access: yesحسابداری دولتی, 2020
Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve ...
mohammad hossein safarzadeh   +2 more
doaj   +1 more source

Management Characteristics and the Relationship Between Product Market Competition And Management Performance [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2022
Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages.
mohammad reza mohammadi ramezani   +2 more
doaj   +1 more source

Model of Acceptance of E-Health Services [PDF]

open access: yesJournal of Education and Community Health, 2020
Aims: Understanding the factors that underpin the adoption of new healthcare electronic systems and services is of great importance. Therefore, the aim of the present study was to provide the model of acceptance of electronic health services by patients.
Mohammad Taghi Taghavifard   +3 more
doaj   +1 more source

Universities’ Intellectual Capital Report: The Formation Concept, Analytical Capabilities under Stakeholders Management Decisions-Making

open access: yesУчёт. Анализ. Аудит, 2020
The modern trends in the socio-economic life, educational and research spheres lead to the increased attention of universities to the more effective management of available resources, as well as high-quality and relevant disclosure of information in ...
A. A. Vakhrushina, M. A. Vakhrushina
doaj   +1 more source

Risk management of public-private partnership within the implementation of joint social programs: accounting aspect

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020
The article clarifies that public-private partnership is one of the long-term forms of public-private cooperation aimed at gaining both economic and social benefits in the future.
S.F. Legenchuk   +2 more
doaj   +1 more source

Intuitive Thinking, Behavioral Biases and Performance of Professional Investors in Tehran Stock Exchange [PDF]

open access: yesتحقیقات مالی, 2021
Objective: This study aims to explain the relationship between cognitive abilities and faith in intuition with behavioral biases and also to explain the relationship between behavioral biases and performance of professional investors in the Tehran Stock ...
Mohammad Osoolian   +3 more
doaj   +1 more source

Comparison of explanatory power of linear and nonlinear models predicts expected stock returns [PDF]

open access: yesفصلنامه بورس اوراق بهادار, 2022
One of the most challenging topics in finance and accounting is balancing returns and risk. If so, it is important for the market to identify trends in stock returns to predict the future.
Abbas Adham   +2 more
doaj   +1 more source

Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 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 Iran ...
javad shekarkhah   +2 more
doaj   +1 more source

Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2020
Objective: The capital structure and financing method and accordingly the factors affecting them are issues that have always been important for companies and stakeholders. The purpose of this paper is to investigate the impact of managers' overconfidence
Musa Bozorg Asl   +2 more
doaj   +1 more source

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