FINANCIAL REPORT TRANSPARENCY AND FINANCIAL PERFORMANCE: A RESEARCH ON BORSA ISTANBUL

the effects of xbrl on financial transparency

extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...

Transparency in Budget and financial performance of Universities of Medical Sciences

The Mediation Effect of Financial Leverage on the Relationship between Ownership Concentration and Financial Corporate Performance

The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies durin...

Balancing Financial and Non-Financial Performance Measures

Non-financial performance measures are often used for performance evaluation. They are especially relevant if the available financial performance measures not completely reflect the manager’s contribution to the firm’s total value. Then, non-financial performance measures serve as an indicator for the firm’s long-term performance and may therefore be included in incentive contracts. In the pape...

Business Process Management on Financial Performance

Background and Aim: Business process management is a comprehensive management approach that aims to align all dimensions and activities of the organization in line with customer needs and automates all processes of the organization. The aim of this study was to determine the effect of business process management on the financial performance of Tehran University of Medical Sciences. Materials a...