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Management of Information Asymmetry in Credit Transactions by the Seller Through Credit Insurance and the way of Managing this Risk by the Insurer

کلیدواژه: Adverse Selection / Commercial Credit Insurance / Information Asymmetry / Moral Hazard / Risk Management

نویسندگان: Amini Mansor, Jafari Diba

ناشر: بررسی های بازرگانی - COMMERCIAL SURVEYS

Nowadays, most of the transactions are concluded in credit terms that impose the risk of non-receipt of credit on the seller. The risk may be due to two categories of commercial and political risks such as inability, unwillingness or bankruptcy of the customer. Although the information asymmetry may... ادامه

سال:2023

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The Role of Corporate Governance in Stakeholder Management in Islamic Banking

کلیدواژه: Corporate Governance,Stakeholder Management,ANOVA Test

نویسندگان: TAHERI MANDANA, Amini Yasin

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

Corporate governance is aligning interests between managers and shareholders and reducing information asymmetry. Accordingly, four principles including fairness, transparency, accountability, and responsibility are representing corporate governance based on shareholder and protecting shareholder int... ادامه

سال:2021

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A Hybrid Model of Two-Stage DEA and PROMETHEE in the Gray Environment for Performance Evaluation

کلیدواژه: Performance Evaluation,Two-Stage DEA,MADM,PROMETHEE,Gray Numbers

نویسندگان: AMINI AMIR, ALINEZHAD ALIREZA

ناشر: پژوهش های نوین در ریاضی (علوم پایه دانشگاه آزاد اسلامی) - JOURNAL OF NEW RESEARCHES IN MATHEMATICS

One of the main challenges of performance evaluation in organizations and all systems is the irrationality and inaccuracy of the methods and criteria used. Traditional performance evaluation methods are mostly one-level, so they usually fail to provide sufficient feedback to identify inefficient uni... ادامه

سال:2021

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Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast

کلیدواژه: Particle Swarm Optimization,Imperialist Competitive Algorithm,Artificial neural network,Earnings Management

نویسندگان: GHADERI EGHBAL, AMINI PEYMAN,

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Metaheuristic approaches are inspired mainly based on the order and rules of natural organisms. Today, these approaches have been widely used in various branches. According to the importance of forecasting, understanding the methods of earnings management forecast can provide useful information for ... ادامه

سال:2020

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Designing a Hybrid Model of Data Envelopment Analysis with Taguchi Approach to Optimize Multiple Response Banks Performance

کلیدواژه: Multilevel Programming,Taguchi Method,Data Envelopment Analysis,Hybrid Model,Bank

نویسندگان: JAFARI MOHAMMAD REZA, Esmailian Gholamreza, JAFARI ESKANDARI MEISAM, TAVAKKOLI MOGHADDAM REZA

ناشر: INTERNATIONAL JOURNAL OF NONLINEAR ANALYSIS AND APPLICATIONS - INTERNATIONAL JOURNAL OF NONLINEAR ANALYSIS AND APPLICATIONS

Many organizations (including banks) have a multi-step process and their operations are a continuous process in successive periods. The Taguchi method is an e cient way to optimize a single quality response. However, in practice most products / processes have more than one qualitative response.... ادامه

سال:2020

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The Impact of Organizational, Technological, and Ecosystem Capabilities on Banking Performance with the Mediating Role of Innovation and Digital Transformation: Providing Regulatory Solutions

کلیدواژه: Organizational, technological, and ecosystem capabilities, banking performance, digital transformation, Innovation

نویسندگان: Bakhtiari Masoud, Shah Jafari Atieh

ناشر: مجلس و اقتصاد - Majles & Economy

The purpose of this research is to analyze the impact of organizational, technological, and ecosystem capabilities on banking performance with the mediating role of innovation and digital transformation. This study is applied in terms of objective and descriptive-survey in terms of method. The stati... ادامه

سال:2025

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Providing a policymaking for Emerging Technologies In Case of Internet of Things

کلیدواژه: policymaking, Strategic Factors, new digital technologies, Internet of Things, IOT key indicators

نویسندگان: RAHELI HOSSEIN, Mardani Mohammadreza, Sadeh Ehsan, Amini Zeinolaabedin

ناشر: محیط شناسی راهبردی جمهوری اسلامی ایران - Journal of Strategic Environment of the Islamic Republic of Iran

Despite the emergence of new technologies, especially the Internet of Things, whose use is increasingly growing in many fields, there is not enough knowledge of its concepts, fields, applications, and effective categories. For example, it is not possible to see a general policy for using these new a... ادامه

سال:2024

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An Analysis of Profit and Risk Management Resulted From Fraudulent Behaviors (the Role of Moderating Factors)

کلیدواژه: Fraud,income management,risk management,moderating factors

نویسندگان: Atarasadi Maryam, AHADI SERKANI SEYED YOUSEF, Amini Khouzani mohsen

ناشر: دانش مالی تحلیل اوراق بهادار (مطالعات مالی) - FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)

This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, ... ادامه

سال:2022

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The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency

کلیدواژه: Adoption of International Financial Reporting Standards,Accounting Conservatism,Earnings Management,Information Asymmetry,Information Transparency

نویسندگان: Sadi Jahangir, JAFARI ALI, Nasl Mousavi Seyed Hossein

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

In today's world we are witnessing increasing efforts to harmonize accounting standards at the international level. The growth of international trade and the increasing number of multinational joint ventures in different countries has doubled the need for relevance, timeliness and comparability of f... ادامه

سال:2022

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Providing the Optimal Model for Stock Selection Based on Momentum, Reverse and Hybrid Trading Strategies Using GWO Algorithm

کلیدواژه: Stock return,Momentum,Reversal,Contratum,Momentarian,Gray wolf,Dynamic panel

نویسندگان: Teymouri Ashtiani Ali, Hamidian Mohsen, Jafari Seyedeh Mahboubeh

ناشر: تحقیقات مالی - Financial Research Journal

Objective: Contratum strategies are hybrid strategies in which, like the reverse strategy, the portfolio ranking is based on a long-term time horizon. However, the time horizon of their maintenance is like medium-term momentum strategies. Momentarian or momentary strategies are among the combined st... ادامه

سال:2022

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