Mehdi Maranjory; Mohadeseh Kouchaki Tajani
Abstract
The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed that ...
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The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed that financial expertise and independence of the audit committee have a significant negative effect on audit report lag. This suggests that more experts and non-executive members on the audit committee minimize audit report lag and reduce the timeliness constraint that dominates the qualitative characteristics financial information. The results also showed the significant positive effect of audit committee gender on audit report lag, while there was no significant relationship between the size of the audit committee and audit report lag, indicating that the quality of the audit committee is more important than its quantity.
Reza Fallah; Mohadeseh Kouchaki Tajani; Mehdi Maranjory; Razieh Alikhani
Abstract
Banks as financial and service-provider institutions in a society have a decisive role in the circulation of money and wealth of a country, so they have a special place in the economy of each country. Considering the importance of lending in quality of banks return and econom-ic decisions and increasing ...
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Banks as financial and service-provider institutions in a society have a decisive role in the circulation of money and wealth of a country, so they have a special place in the economy of each country. Considering the importance of lending in quality of banks return and econom-ic decisions and increasing competition in banks, analysis and research in this area is neces-sary. Accordingly, in the present study, a data envelopment analysis model was used to evaluate and select the optimal portfolio of banks' listed loans in Tehran Stock Exchange for 2017. Bank loans were evaluated using data envelopment analysis method and based on a set of banking criteria whith the use Gams software. In this method, banks are ranked based on the highest score and then the most efficient banks are selected. Finally, in order to evaluate the effectiveness and usefulness of the proposed method, a case study has been used in Iranian banks, which the results of performance evaluation of each type of loans and bank has been extracted. The results of the present study indicated that out of all the lending, Pasar-gad, Parsian and Saman Banks had the best performance and the Sarmayeh, Dey and Gardeshgari Banks had the poorest performance.
