Corporate Governance

An Understanding of Corporate Governance and Credit Risk in Iran's Banking Industry

Corporate governance is a set of relationships between the company's management, shareholders, board of directors and other stakeholders, based on wh…

Implementation of good Corporate Governance and ERM in Takaful Insurance: Solutions and Challenges

Takaful industry plays an important role in solving important social, economic and environmental problems The presence of good corporate governance b…

Tax Avoidance and Debt Cost: The Moderating Effect of Ownership Composition

This study investigates the relationship between tax avoidance and the cost of debt, with a specific focus on the moderating effects of ownership str…

The Role of ESG Principles in the Sustainable Transition of the Global Oil and Gas Industry

In recent years, ESG principles Environmental, Social, and Governance have emerged as a key framework in guiding the sustainable transition of the gl…

Intelligent RegTech Governance: Integrating Artificial Intelligence, Supervisory Technology, and Trust Intelligence for Smart Financial Supervision in Diversified Holding Companies

Agency Conflict in Accounting A Game-Theoretic Analysis Based on Nash Equilibrium and Earnings Quality

Agency conflict in accounting has traditionally been modeled as a linear principal agent problem However, this study argues that agency conflict is i…