نتایج جستجو برای: the quality of financial reporting

تعداد نتایج: 22840062  

Journal: :حسابداری سلامت 0
دکتر محمد کاشانی پور دانشیار حسابداری پردیس فارابی دانشگاه تهرانسازمان اصلی تایید شده: دانشگاه تهران (tehran university) حمید آذرخوش دانشجوی کارشناسی ارشد حسابداری پردیس فارابی دانشگاه تهرانسازمان اصلی تایید شده: دانشگاه تهران (tehran university) محمد رحمانی دانشجوی کارشناسی ارشد حسابداری پردیس فارابی دانشگاه تهرانسازمان اصلی تایید شده: دانشگاه تهران (tehran university)

introduction: the quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. therefore, managers by manipulating the accruals can affect the quality of financial reports. in this research, a new non-financial element has been considered as manager's ability, and its goal is to investigate the effect of manager's ability on the relationship between t...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه ایلام - دانشکده ادبیات و علوم انسانی 1391

چکیده رقابت پذیری معیاری کلیدی برای ارزیابی درجه موفقیت کشورها،صنایع و بنگاهها در میدان های رقابتی سیاسی،اقتصادی و نجاری به حساب می آید.بدین معنی که هر کشور،صنعت یا بنگاهی که از توان رقابتی بالایی در بازارهای رقابتی برخوردار باشد،می توان گفت که از رقابت پذیری بالاتری برخوردار می باشد.در تحقیقات مختلف، رقابت پذیری در سه سطح ملی،صنعت و بنگاه مورد توجه قرار گرفته که در این میان سطح بنگاه از د...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی 1390

abstract because of the many geopolitical, geo economical and geo strategically potentials and communicational capabilities of eco region, members can expand the convergence and the integration in base of this organization that have important impact on members development and expanding peace in international and regional level. based on quality analyzing of library findings and experts interv...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه سمنان - دانشکده علوم انسانی 1393

postcolonial feminism, also dubbed as third world feminism, is an innovative approach, demonstrating the way women of colonized countries suffer from both native patriarchies and imperial ideology. also due to this double-colonization, postcolonial feminists contend that third world women are subjected to both colonial domination of empire and male domination of patriarchy. while western femini...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی 1390

insurers have in the past few decades faced longevity risks - the risk that annuitants survive more than expected - and therefore need a new approach to manage this new risk. in this dissertation we survey methods that hedge longevity risks. these methods use securitization to manage risk, so using modern financial and insurance pricing models, especially wang transform and actuarial concepts, ...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه یزد - دانشکده علوم اجتماعی 1392

this study aims to investigate value conflicts between mothers and their daughters among families and influential factors on this conflict in yazd city. this study adopted a survey method and a questionnaire was used that its validity through construct validity (factor analysis) and its reliability by cronbach alpha were measured. the population of this study consists of all yazdian families th...

Journal: :حسابداری سلامت 0
دکتر غلامحسین مهدوی دانشیار حسابداری دانشگاه شیراز و حسابدار رسمیسازمان اصلی تایید شده: دانشگاه شیراز (shiraz university) محمدهادی ماهر کارشناس ارشد حسابداری از دانشگاه شیرازسازمان اصلی تایید شده: دانشگاه شیراز (shiraz university)

introduction: the main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical and social decisions. hence, this research investigates managers’ attitudes toward the quality of financial reports. methods: the current paper...

پایان نامه :دانشگاه تربیت معلم - تهران - دانشکده ادبیات و علوم انسانی 1392

in this study, the relationship between teachers’ creative and critical thinking skills and their reflectivity in teaching was investigated. to this end, three questions were raised. these questions were intended to determine whether there was a significant relationship between teachers’ creative thinking skills and their reflectivity in teaching; whether there was a significant relationship be...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه سیستان و بلوچستان - دانشکده مهندسی عمران 1392

abstract in aggregate, active forms of reactive silica with mineral names are sometimes associated with sand and gravel in concrete mixture. alkali hydroxides originated from alkalis in the cement or other resources form an alkaline silica gel with this reactive silica which becomes swallowed and expanded during time causing damage to concrete. there have been growing researches on alkaline r...

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