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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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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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Challenges of Combating Bank Corruption in International Law Towards the Islamic Banking System in Iran and other Islamic countries

کلیدواژه: International Law, International Banking, fighting corruption, Islamic Banking

نویسندگان: REZAEI HAMID, Mirmohammadi Seyed Mostafa, Ziaee Seyed Yser

ناشر: جغرافیا (برنامه ریزی منطقه ای) - Geography (Regional Planning)

DeALIng with corruption is now in the focus of domestic law and international law documents. Several international documents have been prepared to deal with corruption, in which corruption in the banking system has also been taken into consideration. Among them, the International Convention against ... ادامه

سال:2022

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Identifying Best Ideas in Iranian Mutual Funds

کلیدواژه: Best Ideas, Portfolio Performance, Mutual Funds

نویسندگان: Heidari Mahdi, Marashi Ali

ناشر: تحقیقات مالی - Financial Research Journal

Objective
Best ideas refer to trades within mutual funds that are driven by the goal of outperforming the index and are primarily based on expert analysis. According to the extant literature, in this study, we use four measures to detect the best ideas... ادامه

سال:2024

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The Impact of Conditional Conservatism and the Corporate Governance QuALIty in Reducing Litigation Risks and Audit Fees

کلیدواژه: Audit Fees,Conditional Conservatism,Corporate Governance,Litigation Risk

نویسندگان: KORDESTANI GHOLAMREZA, ABDI MOSTAFA, KAZEMI OLUM MAHDI

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

Audit fees raises By increasing litigation risks. Conditional conservatism reduces litigation risks and thereby has the negative impact on audit fees. In fact, both conservatively reporting and corporate governance are involved in reducing the uncertainty and their relationship is alternative, so wh... ادامه

سال:2020

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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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Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method)

کلیدواژه: Management Ability,Accounting,Corporate Governance Indicators,Artificial Intelligence

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose of this research is to analyze management ability using artificial intelligence algorithm using accounting and corporate governance indexes. In this regard, to measure the management ability of the Demerjian index is used. Initial independent variables in this study include variables of ... ادامه

سال:2021

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Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria

کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accountin... ادامه

سال:2020

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Present a Corporate Entrepreneurship Pattern in Banking of the Islamic Republic of Iran Banking Based on Grounded Theory

کلیدواژه: Corporate Entrepreneurship,the Islamic Republic of Iran Banking,grounded theory

نویسندگان: Chapardar Ali, Iirajpour Alireza, SEYED SALEHI SEYED ALIREZA, DAVARI ALI

ناشر: مطالعات مدیریت راهبردی دفاع ملی - STRATEGIC MANAGEMENT STUDIES OF NATIONAL DEFENSE STUDIES

In today's competitive and dynamic environment, organizations desperately need to increase their entrepreneurial capabilities to maintain growth and profitability in corporate entrepreneurship, and this is only possible through the exchange of innovative ideas and the opening of organizational bound... ادامه

سال:2022

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Impact of Politicians’ Personal Branding on Tehran Citizens' Intention to Vote in the Presidential Elections in the Context of Political Marketing (Case study: Progress and Justice of Islamic Iran Party)

کلیدواژه: Political Marketing, personal branding, Attitude, perceived credibility, intention to vote, Progress and Justice Population of Islamic Iran

نویسندگان: Akhossanayeh Mahdi, Vares Seyed Hamed, Keimasi Masoud

ناشر: اندیشه مدیریت راهبردی (اندیشه مدیریت) - STRATEGIC MANAGEMENT THOUGHT (MANAGEMENT THOUGHT)

Political marketing has doubled in recent decades as a means of achieving practical election victory; So that the victory of political currents in the elections largely depends on the effective use of political marketing models by these groups. The main purpose of this study is to investigate the ef... ادامه

سال:2022

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