Portfolio selection is one of the most concerns of any investor and the goal is to distribute the
capital in different assets in such a way that it has the highest rate of return with considering …

The experiences of recent decades in financial markets, and in particular the banks of
different countries, indicate an increase in the importance of risk management in financial …

Corporate inertia, stemming from a reluctance to adapt and innovate over time, poses
significant challenges in the modern business landscape, particularly in capital markets …

Objective The activities aimed at avoiding corporate tax payments have drawn considerable
attention from lawmakers, international institutions such as the Organisation for Economic …

This study investigates the effect that control mechanisms could have on CEO power and
firm value relationship. CEO power is measured using three criteria, namely CEO tenure …

According to the alignment and entrenchment theories, the CEO power may lead to the
reduction of audit fees by increasing earning quality and reducing audit risk, or it could lead …

Organizational inertia as a defensive mechanism has pervasive effects on the functional
aspects of organizations, including financial functions. One of these financial aspects …

IntroductionFinancial statements are among the most important sources of information for
investors and other decision-makers. Hence, the evaluation of factors affecting financial …

هدف: فعالیت‌های اجتناب از پرداخت مالیات شرکت‌ها، توجه بسیاری از قانون‌گذاران، نهادهای بین‌المللی
مانند سازمان همکاری اقتصادی و توسعه، مطبوعات عمومی و دانشگاهیان را جلب کرده است. این …‎

The objective was to explain the relationship between accounting uncertainties and stock
price coincidence with the moderating role of CEO characteristics in companies listed on the …