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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: structural equation modeling,Financial Markets,Delphi method,Financial Regulation,financial supervision
- چکیده:
- چکیده انگلیسی: This study presents a model for supervision and regulation of financial markets in Iran based on structural equation modeling and adaptive approach. In the present study, Delphi method and structural equation modeling are used to investigate the questions. Twelve experts have been interviewed for qualitative part of research to obtain sufficient information. Results from analysis of the interviews are presented in the framework of a conceptual model that is tested and validated by quantitative methods. In the quantitative research section, at the micro level of the research, a survey strategy is applied as well as a questionnaire tool to obtain required information (using literature review, research background and interview results). Statistical population at this stage are experienced financial market experts from money market, capital market and insurance market. Considering the population in this section, the sampling process is done randomly and by the available random sampling method. For the purpose of sampling, according to the statistical population of the research (75 people) which is considered small, complete enumeration approach is used. Finally, the research models were tested by structural equation method based on each research variable. The final model fitting for factors affecting the regulation of financial markets is tested based on the following variables and is fitted significantly.
- انتشار مقاله: 24-06-1398
- نویسندگان: Ehsan Askari Firouzjaei,Fereydon Rahnamay Roodposhti,Hashem Nikoumaram
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: influence,Management Accounting,trust,Relevance,global principles,Value
- چکیده:
- چکیده انگلیسی: The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing both in theory and practice. This study is considered a survey research as it used questionnaires to collect experimental data for testing the research hypotheses. The results of statistical tests performed in this study indicated that the respondents had positive attitudes toward the four afore-mentioned principles and this they can be considered as global management accounting principles.
- انتشار مقاله: 21-09-1396
- نویسندگان: Mona Abednazari,Fereydon Rahnamay Roodposhti,Hashem Nikoumaram,Zahra Pourzamani
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Audit Quality,Initial Public Offering,Auditor Opinion,Earning management,Discretionary accruals
- چکیده:
- چکیده انگلیسی: According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. The Purpose of this study was to investigate the effect of audit quality on earnings management real time IPO companies. For this purpose, the data of 128 companies listed on the Tehran Stock Exchange during the years 2007 to 2017 were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. Also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings.
- انتشار مقاله: 11-10-1397
- نویسندگان: Maryam Akbaryan Fard,Hamidreza Vakilifard,Hashem Nikoumaram
- مشاهده