Future Studies on the Financial Sustainability of Pension Funds in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjective Over the last few years, pension funds have encountered sustainability issues. Despite this, no scientific research has been conducted on strategies for overcoming instability.
Ali Hedayati Bilondi +3 more
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Sustainable Human Resource Management in the Banking Industry [PDF]
مطالعات مدیریت راهبردی, 2022 Aim and Introduction: The banking system is one of the most important pillars of the financial sector of any country, which affects the performance of the whole economy by equipping resources, providing liquidity, providing payment instruments, providing
Saeedeh Shirdel +3 more
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Dynamic panel investigation of the determinants of South African commercial banks’ operational efficiency [PDF]
Banks and Bank Systems, 2022 Like any other business, commercial banks are greatly affected by the micro and macro-environment that operate in, no matter how large they are. Capital adequacy ratio, credit risk, money supply, inflation, the exchange rate, and the national gross ...
Thabiso Sthembiso Msomi +1 more
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STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?
Australian Journal of Business and Management Research, 2011 When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a ...
Haider Shah +2 more
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the effect of sticky of manager's exceptions on earnings quality [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 The predictions provided by managers about future profitability will help investors make optimal decisions. Like other information, the value of these predictions depends on their accuracy. Revision of past predictions leads to a prediction error.
NAHID MOHAMMADI +2 more
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Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The value of the company is the result of various management actions and decisions. At the same time, it is an indicator of how the market perceives the company that is derived from the extent and manner of disclosing information.
Mahdieh Kamran +2 more
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A Systematic Literature Review of Price Gaps in Closed-End Funds Using the Meta-Synthesis Method [PDF]
پژوهشهای تجربی حسابداریOver the years, it has been observed that shares of closed-end funds (CEFs) are frequently traded at prices that differ significantly from the total market value of the underlying assets held by these funds, resulting in a gap between the share price and
Abdolkarimm Maleknia +2 more
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The Effect of the Management Accounting System and Decision-Making Style on Management Performance [PDF]
پژوهشهای تجربی حسابداریThe purpose of this study is to investigate the effect of the management accounting system and decision-making styles on managerial performance. The research is fundamental in terms of objectives, descriptive in its implementation method, cross-sectional
Mohammad Hossein Safarzadeh +2 more
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Formulating Business Understanding of Data Mining Projects in Customer Support Domain [PDF]
پژوهشهای مدیریت عمومی, 2020 Extended abstract Abstract Despite advances in the capabilities of data mining algorithms, the knowledge extracted by these algorithms require a great deal of refinement to become actionable for business executives. The main objective of this research is
Hamidreza Nazari +3 more
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Assessing the Safe Behavior of Accountants by Designing an Accountant\'s Professional Ethics Model
بهداشت کار و ارتقای سلامت, 2022 Introduction: Ethics is a pervasive subject which covers all aspects of human life. The rapid growth of human society and the complexity of social relations require the emergence of various professions.
Maleeha MIRHOSSEINI +3 more
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