کلیدواژه Operating liability leverage Dividends smoothing / (1 مقاله)
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نویسنده : Imeni، Mohsen ؛ Daryaei، Abbas Ali ؛
مجله:بررسی های حسابداری و حسابرسی»زمستان 1399، دوره بیست و هفتم - شماره 4 رتبه ب (وزارت علوم/ISC (11 صفحه - از 672 تا 682 )
کلیدواژه ها:Audit RiskFraudInformation Asymmetryfutures studyAudit feesDriversFuzzy Delphifinancial statements comparabilityutilitarianIdiosyncratic RiskMachiavellianismDisclosure of informationFinancing leverageManagers' abilityManager’s narcissismOperating liability leverage Dividends smoothingInformation content of earning Corporate reportingStructural analysis. Created shareholder valueRelative valuation theory ReligiosityIntrinsic Environment Ethical reasoningEthical dilemmaKohlberg’s theory of cognitive moral development Behavioral finances