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Advanced Search Results For "Nahandi, Younes Badavar"

1 - 10 of 18 results for
 "Nahandi, Younes Badavar"
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Identifying and Ranking of Causal Conditions and Strategies of Earning Management in Banking Industry of Iran

Publication Type:Academic Journal

Source(s):تحقیقات مالی اسلامی (پیوسته), Vol 10, Iss 2, Pp 789-830 (2021)

Abstract:The irreplaceable role of banking system as a strategic principle for implementing economic policies, the presence of financial crisis in recent decades in banking industry, the bank-based economy in a country, the major role of financial reporting in ...

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A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory

Publication Type:Academic Journal

Source(s):بررسی‌های حسابداری و حسابرسی, Vol 27, Iss 4, Pp 546-580 (2021)

Abstract:Objective: Several stakeholders such as investors, regulators, and researchers all emphasize the importanceoffinancial statement comparability. However, few empirical methods have been developed for measuring financial statement comparability. The main...

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Modeling of Ethical Development and Virtue in Health Area Accounting

Publication Type:Academic Journal

Source(s):حسابداری دولتی, Vol 6, Iss 2, Pp 155-164 (2020)

Abstract:Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical developme...

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Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency

Publication Type:Academic Journal

Source(s):مجله دانش حسابداری, Vol 11, Iss 2, Pp 209-238 (2020)

Abstract:Objective: The purpose of this study is to examine the relationships between management overconfidence, internal financing, and investment efficiency in the companies listed in the Tehran Stock Exchange. Method: A sample of 130 companies was selected i...

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The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling.

Publication Type:Academic Journal

Source(s):Iranian Journal of Accounting, Auditing & Finance (IJAAF); 2022, Vol. 6 Issue 3, p29-53, 25p

Abstract:Copyright of Iranian Journal of Accounting, Auditing & Finance (IJAAF) is the property of Ferdowsi University of Mashhad Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express...

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Presentation of Firm's Investment Efficiency Measurement Model inTehran Stock Exchange

Publication Type:Academic Journal

Source(s):تحقیقات مالی, Vol 21, Iss 2, Pp 237-264 (2019)

Abstract:Objective: Efficient investment is one of the company's most important responsibilities, consequently making investment decisions is an incentive for future cash flows and the ultimate evaluation of the company. Thus, if a firm’s investment is ineffici...

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The Impact of Political Connections on Overinvestment and Firm Performance

Publication Type:Academic Journal

Source(s):بررسی‌های حسابداری و حسابرسی, Vol 25, Iss 2, Pp 181-198 (2018)

Abstract:Objective: Overinvestment is a type of investment behavior that results from greater access to free cash flows. Usually, access to external resources is more in companies with strong political connections. Thus managers may influence the firm's perform...

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The Effect of Agency Costs on the Speed of Stock Price Adjustment: Evidence of Tehran Stock Exchange

Publication Type:Academic Journal

Source(s):راهبرد مدیریت مالی, Vol 5, Iss 4, Pp 25-44 (2018)

Abstract:The investigation of the effects of agency costs on the firms’ performance and investors’ decision is very important. The purpose of this study is to evaluate the effect of agency costs on the speediness of stock price adjustment. To measure the agency...

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The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry

Publication Type:Academic Journal

Source(s):بررسی‌های حسابداری و حسابرسی, Vol 24, Iss 1, Pp 19-40 (2017)

Abstract:This study examines the impact of dividend payments and bad news hoarding on stock price crash risk with an emphasis on information asymmetry. In this regard, 123 companies were selected for the period of 2009-2014. Over investment is used to calculate...

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