keyword Kohlberg’s theory of cognitive moral development Behavioral finances / (1 Article)
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Writer : Imeni، Mohsen ؛ Daryaei، Abbas Ali ؛
Journal:بررسی های حسابداری و حسابرسی»زمستان 1399، دوره بیست و هفتم - شماره 4 Ranking ب (Ministry of Science/ISC (11 page(s) - From 672 to 682 )
Keywords: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