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Explaining the Factors Influencing Value Creation in Digital Banking (Case Study: Refah Bank)

کلیدواژه: Digital banking,value creation,banking services

نویسندگان: Amini Nejat, Asayesh Farzad, Rousta Alireza

ناشر: - Digital Transformation and Administration Innovation

The present study aims to propose a value creation model in digital banking. This study employs a mixed-methods approach (qualitative and quantitative). The qualitative phase's statistical population consisted of 15 university professors, managers, and experts indigital banking, who were selected us... ادامه

سال:2024

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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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The Effect of Agency Problems on Cost Stickiness in family and Non-Family Firms Considering the Moderating Role of Corporate Governance Quality

کلیدواژه: Cost stickiness,Agency Problems,Corporate Governance Quality,Family Firms,Non-Family Firms.

نویسندگان: Farzad Ghayour Farzad Ghayour, Didar Hamzeh, Ghayour Farzad

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

Understanding cost behavior and identifying cost stickiness is crucial for internal and external stakeholders, as it influences company profitability and decision-making. Cost stickiness arises from the asymmetry in cost responses to changes in sales and can be affected by the agency problem, which ... ادامه

سال:2024

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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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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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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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Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management

کلیدواژه: Independence of the Board,Institutional Ownership,Petroleum and Petrochemical Industry,Employee Differential,Panel Data,Earnings Management

نویسندگان: Alimoradi Abbas, ZAMANI FARZAD

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

In this paper, we evaluate the effect of petroleum and petrochemical industry and corporate governance on the relationship between employee differential and free cash flow with earnings management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for... ادامه

سال:2019

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A Hybrid Model for Appraising and Forecasting Loan Repayments (Case Study: Karafarini Omid Fund)

کلیدواژه: Clustering,Ranking,Forecasting Credit Status of Loan Applicants,Karafarini Omid Fund,ROBPCA Principal Component Analysis,K-means Algorithm

نویسندگان: Asghari Farzad, AHMADI FARID

ناشر: پژوهشنامه اقتصادی - Journal of Economic Research

The aim of this paper is to present a hybrid model to evaluate performance of loan portfolio of banking system regarding loan repayment status and to forecast credit status of loan applicants. At first stage, we have taken credit granting management approach in order to cluster and rank 100, 224 loa... ادامه

سال:2019

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Designing Comprehensive Model of Corporate Governance with open innovation approach in the insurance Industry

کلیدواژه: Open Innovation,Corporate Governance,Insurance Industry

نویسندگان: ZIYAE BABAK, Kafaee Farzad

ناشر: مدیریت نوآوری در سازمان های دفاعی - INNOVATION MANAGEMENT IN DEFENSE ORGANIZATIONS

Context/Purpose: Today, corporate governance is known as an ability to obtain financial and management health. In this regard, the Open Innovation provides useful and efficient ways to achieve strong corporate governance. Given the lack of research on open innovation to deal with the ultimate goals ... ادامه

سال:2020

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Islamic human resource management (iHRM) enhancing organizational justice and employees’ commitment

کلیدواژه: Employees’ commitment ؛ iHRM ؛ Islamic human resource management ؛ Islamic management ؛ Organizational justice

نویسندگان: Fesharaki, Farzad ؛ Sehhat, Saied

ناشر: Emerald Publishing Limited

This paper aims to introduce and promote the novel concept of Islamic human resource management (iHRM) and assess its effects upon two organizational attitudes, namely, perceived justice and employees’ commitment. Design/methodology/approach – The present study is an applicable and empirical researc... ادامه

سال:2018

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