Corporate governance, information disclosure and investment-Cash flow sensitivity

E Yi - Finance Research Letters, 2023 - Elsevier
We investigate the impact of cash flow on investment spending under the scenarios of
underinvestment and overinvestment and the moderating effect of corporate governance …

[PDF][PDF] A composite index for audit opinion shopping based on discriminant analysis technique

E Amiri, H Fakhari - Accounting and auditing review, 2020 - researchgate.net
Objective: In this article, after reviewing the single index for, we introduce a composite index
for measuring this by constructing composite index methodology. Methods: Using standard …

[PDF][PDF] Audit fees: a further evidence of the role of financial and operating liability leverage

M Imeni, AA Daryaei - Accounting and auditing review, 2021 - researchgate.net
Objective: The aim of this study is to investigate the relationship between the debt leverage
and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating …

Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality

N Bashirimanesh, Z Hajizade… - Empirical Research in …, 2022 - jera.alzahra.ac.ir
The purpose of this study is to investigate effects of managers' behavioral bias on decision-
making and information quality. The research sample consists of 161 firms listed in Tehran …

[PDF][PDF] The effect of agency costs on the relationship between management char acteristics and investment sensitivity to internal cash of companies listed on the …

S Kamranrad, SH Vaghfi, M Ghazvini - Innovation management and …, 2024 - journal-imos.ir
Purpose: One of the topics that has been well discussed in the theoretical foundations of
financial economics is the sensitivity of investment costs to cash flow. The degree of a firm's …

Sensitivity analysis of net discounted income for a variable initial investment approach in the stages of an investment project

DA Guzhev - Economic Security, 2023 - journals.eco-vector.com
Modern foreign and domestic regulatory methods do not involve sensitivity analysis of one of
the most important dynamic performance indicators, net discounted income, at different …

The Factors Affecting on the Auditor's Opinion than Going Concern

M Safi Pour Afshar, AS Soltani Nejad… - … and Auditing Research, 2022 - faar.ctb.iau.ir
Investors and stock holders decide about their long-term investments based on confidence
in financial statements and audit report. Auditing has been a mechanism for controlling …

حق‌الزحمه حسابرسی: شواهدی بیشتر از نقش اهرم‌های بدهی عملیاتی و مالی

ایمنی, دریائی - بررسی‏ ‌های حسابداری و حسابرسی, 2021‎ - journals.ut.ac.ir
هدف: این پژوهش با هدف بررسی ارتباط بین اهرم‌های بدهی، به‌خصوص اهرم بدهی عملیاتی و مالی با
حق‌الزحمه حسابرسی، اجرا شده است. روش: جامعه آماری پژوهش، 113 شرکت بر‍ای دوره زمانی 1390 تا …

شاخص ترکیبی برای خرید اظهارنظر حسابرس مبتنی بر فن تحلیل ممیزی

امیری, فخاری - بررسی‏ ‌های حسابداری و حسابرسی, 2020‎ - acctgrev.ut.ac.ir
هدف: در پژوهش حاضر، ضمن بررسی جامع شاخص‌های اندازه‌گیری خرید اظهارنظر حسابرس، از طریق
روش‌شناسی شاخص ترکیبی (آماری و ریاضی)، شاخص ترکیبی جدیدی برای سنجش خرید اظهارنظر …