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The Impact of Corporate Governance Principles on the Credit Risk of Private and Public Banks in Iran

کلیدواژه: Credit Risk, corporate governance, Private banks, public banks, Shareholder rights, Board size

نویسندگان: Dorafshanian Sareh, Salimifar Mostafa, Samadi Ali Hussein

ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics

Abstract Expanded 1-INTRODUCTIONThis study aimed to estimate and compare the effect of applying some principles of corporate governance on credit risk of selected private and public banks in Iran during 2011-2018. In the present study, after calculation of the credit risk by using the Basel Committe... ادامه

سال:2021

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Justice in polygamy from the perspective of Islamic texts

کلیدواژه: justice,polygamy,alimony,justice in treating wives,heartfelt affection

نویسندگان: Khajeh Bami Mohammad Hussein

ناشر: مطالعات اخلاق کاربردی - Quarterly Scientific Journal of Applied Ethics Studies

Observance of justice in polygamy is one of the most important moral propositions in the family. In the Holy Qur'an, polygamy is permissible; however, with modification, it is limited to a maximum of four permanent women. Also, the Qur'an has ensured that equAlity between wives is a prerequisite for... ادامه

سال:2018

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Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession

کلیدواژه: Ethical decision making,Organizational ethics,Accounting,Individual characteristics,Organizational culture

نویسندگان: Nooshfar Ali Dad, Mohseni Abdolreza, Ghasemi Mostafa

ناشر: حسابداری دولتی - Governmental Accounting

Subject and purpose of the article: Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate th... ادامه

سال:2022

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Investigating the Compliance of Operations and Financial Statements of Banks in the Foreign Exchange Sector With Interest-Free Banking Standards

کلیدواژه: interest-free banking,Foreign Exchange Operations,Bank Accounting,Income from Joint Activities,Ala-al-hesab Interest,Profit and Loss Statement

نویسندگان: ROHANI SEYED ALI, Banitaba Sayyed Mahdi, Movaffagh Mostafa

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

The proper fulfillment of the contracts specified in the Usury-Free Banking Act requires the implementation of special accounting rules which reflects the Usury-Free banking approach in the financial statements of the banks. Among these criteria, is the separation of bank income from Joint / Non-joi... ادامه

سال:2020

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The Jurisprudential-Legal Analysis of the Indicators of Judicial Justice in the Constitution of the Islamic Republic of Iran

کلیدواژه: Judicial Justice,Trial,Parties to a Dispute,Indicator,Constitution

نویسندگان: MASOUDIAN MOSTAFA

ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE

Judicial justice is one of the important field of social justice which means the observance legal and divine rights of the companions in various processes of proceedings. Due to quAlitativeness of the concept of justice, most countries nowadays have set different objective indicators and criteria fo... ادامه

سال:2019

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Administrative System Health Model with Emphasis on Meritocracy in Government Organizations: A Hybrid Approach

کلیدواژه: Health,administrative system,meritocracy,government agencies,hybrid approach

نویسندگان: Mostafa Pour Mohammad Ali, Samiie Rouh Allah, mostaghimi Mahmoud Reza, Cheragh Ali Mahmoud Reza

ناشر: توسعه مدیریت و منابع انسانی و پشتیبانی - Development of Logistics and Human Resource Management

The purpose of this study is to present the health model of the administrative system with emphasis on meritocracy in government organizations using a hybrid approach. This research is applied in terms of purpose and mixed in terms of implementation method. The experts in this study were 50 people w... ادامه

سال:2021

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Investigating the Impact of the Corporate Governance QuAlity on the Relationship between Bank Social Responsibility and Earnings QuAlity

کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.

نویسندگان: Kazemioloum Mahdi, Abdi Mostafa

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quAlity indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quAli... ادامه

سال:2023

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Predicting the Trajectory of Type 2 Diabetes Using a Hybrid Cellular Learning Automata and SIR Model: A Real-World Data Approach

کلیدواژه: Type 2 Diabetes,Predictive Modeling,Cellular Learning Automata (CLA),Susceptible–Infected–Recovered (SIR) Model,Health Data Mining

نویسندگان: Kashani Mostafa, Barzehkar Sedigheh

ناشر: مجله دیابت و متابولیسم ایران - Iranian Journal of Diabetes and Metabolism

Background: Type 2 diabetes is a major public-health threat of the present century, imposing substantial clinical and economic burdens on health systems. Accurate forecasting of disease incidence can support resource allocation and the design of targeted interventions. Methods: In this study, we dev... ادامه

سال:2025

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The Impact of Audit QuAlity, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior

کلیدواژه: Audit Quality,Corporate Governance,Corporate Competitive Environment,Managers’ ؛ Optimistic Behaviors and Managers’ ؛ Myopic Behaviors

نویسندگان: HASHEMI TILEHNOUEI MOSTAFA, NIKKAR JAVAD

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: This research is in the field of corporate governance and behavioral finance. Conflicts of interest between directors and shareholders create agency costs for shareholders' equity that are borne by shareholders. Two sources of this conflict are managerial optimism and managerial myopia. M... ادامه

سال:2021

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Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting QuAlity, Financing Constraints and Corporate Governance

کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance

نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

Cash management is one of the most controversial subjects of financial management. How to use the corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and... ادامه

سال:2019

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