Today, investors consider a wide range of factors for choosing an investment. Effective factors on investor decisions are wider than ever before and the results of these decisions will have an impact on the lives of people. ...

Corporate directors are influenced by overconfidence, which is one of the personality traits of individuals; it may take irrational decisions that will have a significant impact on the company's performance in the long ...

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. ...

Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, ...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant ...

Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies ...

Often, systemic banking crises initiate from one or more banks and affect countries by rapid spreading in the banking network, financial markets and economy of countries. According to Reinhart & Rogoff (2009) in the book ...

An increase in the ability to timely meet commitments which will be due in the near future is a prerequisite for the survival of banks. Hence, the correct and optimal management of liquidity is an important affair that ...

The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As ...

This study investigates whether deviation from target leverage (leverage adjustment speed) in firms with small positive earnings (i.e., SPOS) is higher (slower) than that of other firms. We find evidence suggesting that ...