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حسابداری و اقتصاد

Modeling, analysis and mitigation of contagion in financial systems

economy financial

مدل سازی، تحلیل و کاهش مخاطرات در سیستم های مالی Recent financial turmoil (e.g., the 2008–۲۰۰۹ global financial crisis) has resulted in financial contagion-induced instability becoming one of the major concerns in the fields of economics and finance. In this paper, we extend the network analysis of financial contagion from ...

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The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits

tax accounting

تأثیر نتایج حسابرسی مالیاتی بر گزارش و ارزیابی مزایای مالیات ناشناخته We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm’s uncertain tax positions, thereby ...

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An assessment of Iran’s natural gas potential for transition toward low-carbon economy

مقالات اقتصاد

ارزیابی پتانسیل گاز طبیعی ایران برای انتقال به سمت اقتصاد کم کربن To mitigate climate change, low-carbon economy is introduced as a sustainable development strategy. Natural gas, as an alternative to pollutant fuels such as coal, which is now widely used, could facilitate global transition to the age of renewable ...

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Accounting conservatism, business strategy, and ambiguity

مقالات علمی حسابداری

حسابداری محافظه کارانه، استراتژی کسب و کار، و ابهام We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the ...

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Endogenous scope economies in microfinance institutions

اقتصاد

اقتصاد محدوده درونی موسسات مالی کوچک   چکیده: Scope economies resulting from the joint offering of loans and savings accounts (as opposed to loans only) are customarily invoked to promote the transformation of credit-only microfinance institutions (MFIs) into integrated loans-and-savings entities. To ensure robust inference, we estimate scope economies for ...

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Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory

حسابداری

حسابداری برای هماهنگی ضمنی: انتقال حساب و مورد وسیع تر برای تئوری حسابداری   چکیده Tacit coordination is a pervasive aspect of accounting practice. This paper teases out insights on tacit coordination from existing scholarship, starting with studies of everyday life accounting, then turning to professional practice. It develops an ...

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