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مرکز اطلاعات علمی SID1
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
Issue Info: 
  • Year: 

    2008
  • Volume: 

    46
  • Issue: 

    -
  • Start Page: 

    467
  • End Page: 

    498
Measures: 
  • Citations: 

    422
  • Views: 

    6238
  • Downloads: 

    3936
Keywords: 
Abstract: 

Yearly Impact:  

View 6238

Download 3936 Citation 422 Refrence 0
Issue Info: 
  • Year: 

    2015
  • Volume: 

    6
  • Issue: 

    24
  • Start Page: 

    53
  • End Page: 

    70
Measures: 
  • Citations: 

    0
  • Views: 

    406
  • Downloads: 

    730
Abstract: 

This study examines the relationship between Accounting disclosure and Accounting quality in two aspects: discretionary accruals and conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and unconditional conservatism, the effect of Accounting disclosure on them and the relationship between them. In order to evaluate disclosure quality, the rating information of companies published by the Tehran Stock Exchange, and for evaluating Accounting quality, discretionary accruals and conservatism respectively using cross-sectional jones model and Ball & Shivakumar model was used. Findings suggest that Accounting disclosure and discretionary accruals are negatively related, but there was no meaningful relationship between Accounting disclosure and two forms of conservatism. In addition, despite of expectation there wasn’t negative relationship between two forms of conservatism.

Yearly Impact:  

View 406

Download 730 Citation 0 Refrence 7
Writer: 

Sepasi Sahar

Issue Info: 
  • Year: 

    2019
  • Volume: 

    1
  • Issue: 

    2
  • Start Page: 

    0
  • End Page: 

    0
Measures: 
  • Citations: 

    0
  • Views: 

    7389
  • Downloads: 

    4593
Keywords: 
Abstract: 

Background: Accounting information has many users, which comprise business holders, managers, investors, creditors and the government for tax and regulatory resolves. A businessman use financial statements to define particular information that will guide him in making vital business decisions. Accounting impacts a wide range of parties in society. From this point of view, Accounting’ s codes of ethics are important. Conclusion: Ethical codes are the essential principles that Accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously important in Accounting for a variety of motives. In the same way it is important that the industry itself does not become pilloried as an unethical one, something that could potentially destruction business for all Accounting firms. Ethics and integrity are valued features in an accountant. They must know right from wrong and always parade integrity in his or her Accounting and bookkeeping deeds.

Yearly Impact:  

View 7389

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Writer: 

ROODPOSHTI F.R. | EHYAEE H.

Journal: 

MANAGEMENT Accounting

Issue Info: 
  • Year: 

    2012
  • Volume: 

    5
  • Issue: 

    13
  • Start Page: 

    97
  • End Page: 

    112
Measures: 
  • Citations: 

    0
  • Views: 

    3993
  • Downloads: 

    1074
Abstract: 

Mathematics and quantitative methods have been always used in Accounting. By developing these methods and their applications in different knowledge related to finance, Accounting related to these new methods have also experienced different changes. The cooperation between accountants, financial analyzers and mathematicians resulted to new methods in management Accounting and evaluating business firms So we can introduce Accounting engineering approach as" using the engineering and mathematical methods in Accounting."In this article, the role of mathematics in Accounting from beginning up to now, a brief introduction of some new methods in engineering mathematics and the amount of its usage in recent years was studied through historical method.The results show that, in recent years valuable researches have been done about using new engineering and mathematical approaches in Accounting but there are the possibility of further development which can result to extend the new applications of mathematical methods in Accounting and identifying the new models which can perform better in special occasions of decision making.

Yearly Impact:  

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    22
  • Issue: 

    -
  • Start Page: 

    59
  • End Page: 

    70
Measures: 
  • Citations: 

    211
  • Views: 

    5999
  • Downloads: 

    3936
Keywords: 
Abstract: 

Yearly Impact:  

View 5999

Download 3936 Citation 211 Refrence 0
Writer: 

MCINTYRE EDWARD V.

Journal: 

Accounting REVIEW

Issue Info: 
  • Year: 

    1982
  • Volume: 

    57
  • Issue: 

    3
  • Start Page: 

    607
  • End Page: 

    618
Measures: 
  • Citations: 

    212
  • Views: 

    4950
  • Downloads: 

    3992
Keywords: 
Abstract: 

Yearly Impact:  

View 4950

Download 3992 Citation 212 Refrence 0
Writer: 

SAGHAFI A. | EBRAHIMI E.

Issue Info: 
  • Year: 

    2009
  • Volume: 

    16
  • Issue: 

    57
  • Start Page: 

    33
  • End Page: 

    50
Measures: 
  • Citations: 

    5
  • Views: 

    1430
  • Downloads: 

    79
Abstract: 

It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease. Accounting standards are set appropriately to increase Accounting information quality and to inform about Accounting. In this study, it is examined whether Accounting standards setting and their implementation have increased Accounting information quality? Earning persistence, earnings response coefficient, accrual quality and explanatory power of valuation models were considered as Accounting quality metrics and tested in form of Accounting quality models before and after Accounting standard implementation. Multi variable regression method was used to test hypothesis. In general, the results of model tests indicated that standard implementation only improved incremental persistence relatively, while in other models, standards couldn’t influence significantly.

Yearly Impact:  

View 1430

Download 79 Citation 5 Refrence 2
Journal: 

MANAGEMENT Accounting

Issue Info: 
  • Year: 

    2017
  • Volume: 

    9
  • Issue: 

    31
  • Start Page: 

    1
  • End Page: 

    9
Measures: 
  • Citations: 

    0
  • Views: 

    342
  • Downloads: 

    248
Abstract: 

Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that performed commands of management and does not use specialized and skills in their work. Management Accounting was in the past under the influence and over interference of the managers, and non-expert comments of managers was imposed to management accountants, and managers was not interest to point view of management accountants. Hence in the past time, Management Accountants were the proletariat. With the passage of time and changes in management Accounting, managers gone found that Management Accountants are invaluable. Hence the managers using in the current time of the management accountants comments in the guidance and control of business, and as partner of decisions and value creation people. Results of the present study indicates, At the current time, management accountants are not proletariat, and in performing their duties more emphasis on expertise and skill. management accountants at the current time providing strategy and create the highest level of knowledge (wisdom) for management and they will assist in deciding. Administrators also recognized management accountants status and not interfere in the work management accountants. Including benefits and positive implications of not proletariat of management accountant for Accounting professional in the present age, the professional independence and increase the attractiveness and science face of Accounting.

Yearly Impact:  

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Writer: 

THALER R.H.

Issue Info: 
  • Year: 

    1999
  • Volume: 

    12
  • Issue: 

    -
  • Start Page: 

    183
  • End Page: 

    206
Measures: 
  • Citations: 

    211
  • Views: 

    10030
  • Downloads: 

    3936
Keywords: 
Abstract: 

Yearly Impact:  

View 10030

Download 3936 Citation 211 Refrence 0
Writer: 

WAKEFIELD R.

Issue Info: 
  • Year: 

    2008
  • Volume: 

    20
  • Issue: 

    1
  • Start Page: 

    115
  • End Page: 

    129
Measures: 
  • Citations: 

    211
  • Views: 

    6036
  • Downloads: 

    3936
Keywords: 
Abstract: 

Yearly Impact:  

View 6036

Download 3936 Citation 211 Refrence 0

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مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
مرکز اطلاعات علمی SID
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