首页    期刊浏览 2024年11月29日 星期五
登录注册

文章基本信息

  • 标题:"Investigating the Impact of Knowledge Management Components on Financial Statement Fraud in Companies Accepted in Tehran Stock Exchange"
  • 本地全文:下载
  • 作者:Mehdi Ebrahimi ; Ghodratollah Talebnia
  • 期刊名称:Journal of Current Research in Science
  • 印刷版ISSN:2322-5009
  • 出版年度:2016
  • 卷号:4
  • 期号:Special 1
  • 页码:720-730
  • 出版社:Islamic press
  • 摘要:Nowadays the increasing competition between organizations and importance of success in this area, has led the organizations toward the use of one of their most important sources called knowledge management. New technologies allow organizations to use knowledge management systems to store and spread unstructured information. In this research, the impact of knowledge management components on financial statement fraud of companies accepted in Tehran Stock Exchange has been investigated using descriptive-analytic method.The results showed that knowledge creation, knowledge assessment, knowledge representation, knowledge distribution and knowledge application on reducing fraud has affected financial reports of companies accepted in Tehran Stock Exchange. It was found that the factor of knowledge application has the most significant and predictive impact on reducing fraud in financial reports
  • 关键词:knowledge management; knowledge assessment; knowledge distribution; knowledge application; fraud
国家哲学社会科学文献中心版权所有