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Incorporating the Two Functions of Portfolio Management and Payment Services in the Banking System and Presenting a Favorable Model from the Islamic Banking Perspective

کلیدواژه: Portfolio Management,Payment Services Provision,Fractional Reserve System,100% Reserve System,Islamic Banking

نویسندگان: Jamour Mohammad, NADRI KAMRAN, SHABANI AHMAD

ناشر: جستارهای اقتصادی با رویکرد اسلامی - Journal of Economic Essays; an Islamic Approach

In the current fractional reserve banking system, the two functions of portfolio management and payment services are incorporated simultaneously. The portfolio management refers to the bank's function in absorbing and allocating funds. The function of payment services also refers to the use of bank ... ادامه

سال:2022

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Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry

کلیدواژه: auditor's industrial specialty,Corporate governance,Information asymmetry

نویسندگان: Mahdavi Gholam Hossein, Shabani Farhad

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

Information asymmetry, in the line of corporation governance and being affected by agency theory, makes demands for auditing. In capital markets, information is considered as an important factor which is qualified by auditors. The main objective of this study is to investigate the effect of industri... ادامه

سال:2020

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The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach

کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality

نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: Considering the importance of Corporate Governance and its impact on financial reporting quality, in this study, the impact of corporate governance on financial reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) an... ادامه

سال:2018

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Investigating the Effects of Islamic Banking Contracts on Economic Growth of Iran

کلیدواژه: ARDL ؛ GDP ؛ Islamic banking ؛ Islamic Contracts ؛ VAR Approach

نویسندگان: Mohammad Javad Mohagheghniya ؛ Faramarz Khalighi ؛ Ahmad Bakhtiyari

ناشر: International Letters of Social and Humanistic Sciences

This paper has aimed to investigate the effects of Islamic banking loans thereby different contracts which are permitted by sharia on GDP of Iran during (2000 to 2010) with seasonal data. In this research for estimating the function of long run relation, we use ARDL1 and VAR2 approach .Result in the... ادامه

سال:2014

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The Role of Water Accounting and Auditing in Water Governance

کلیدواژه: Water Accounting, Water Auditing, Water Governance, Water allocation, Sustainable development

نویسندگان: Taheri Seyedeh Mohaddeseh, Abdollahpour Masoud, Davary Kamran

ناشر: آب و توسعه پایدار - JOURNAL OF WATER AND SUSTAINABLE DEVELOPMENT

In this Conceptual-analytical article, the concept of water accounting and the necessity of the role of water accounting in water governance have been explained, as well as the correction of common previous beliefs and assumptions, and the step-by-step description of the water accounting cycle. For ... ادامه

سال:2025

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Presenting the Development Model of Women's Leadership In Iran's National Standard Organization Using a Hybrid Approach

کلیدواژه: Meta Synthesis,Model,women's leadership,Women's leadership development

نویسندگان: Sohaili Soraya, Vedadi Ahmad, Rabiei Mandjin Mohammad Reza

ناشر: مطالعات توسعه و مدیریت منابع - Journal of Development Studies and Resourse Management

The purpose of this study is to qualitatively combine the results of previous studies in the field of women's leadership development in the National Standards Organization of Iran and provide a comprehensive model in this field. This study provides a basis and framework for the development of wom... ادامه

سال:2024

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Political Justice in the Minds of the Leaders of the Islamic Revolution

کلیدواژه: Political justice, political thought, leaders of the Islamic revolution, Imam Khomeini (ra), Ayatollah Khamene

نویسندگان: Aghataghi Mohammad Nabi, Bakhshayesh Ardestani Ahmad, Safaverdi Sousan

ناشر: پژوهشنامه انقلاب اسلامی - PAZUHESHNAME-YE ENGHELABE ESLAMI

Purpose: So far, the researches conducted on the issue of justice in the thoughts of the leaders of the Islamic Revolution have focused more on other aspects of justice, and less research has been done on the aspect of political justice, so the purpose of this research is to investigate the concept ... ادامه

سال:2023

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Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance

کلیدواژه: Quality of internal audit unit's performance,Quality of financial reporting,Delay in issuing the report of independent auditor

نویسندگان: VALIZADEH LARIJANI AZAM, RAHMANI ALI, Shabani Asli Samaneh

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

The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of internal audit unit's performance and the quality of financia... ادامه

سال:2022

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IMPLEMENTATION OF ISLAMIC ECONOMIC PRINCIPLES ABOUT MORTGAGES

کلیدواژه: Mortgages ؛ Principle ؛ Sharia Economic

نویسندگان: Ahmad Supriyadi

ناشر: Qudus International Journal of Islamic Studies

The Islamic mortgages have a very important role in demand of the financial liquidity for the majority of Indonesian Muslim population. In operational practice, the Islamic mortgages apply the sharia principles. In order the implementation of Islamic sharia does not deviate from the principles of sh... ادامه

سال:2014

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