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Filling the gap between Theory and practice in Islamic Banking: suggesting a model for better implementation of PLS contracts

کلیدواژه: PLS contract,SystemicApproach,Systemic Facilitators,Contract Environment,Game Theory

نویسندگان: SHAKERI ABBAS, Marvi Ramezanali, Zolfaghari Amirahmad

ناشر: راهبرد اقتصادی - ECONOMIC STRATEGY

While PLS contract is one of the main components of Islamic banks in the Islamic Banking literature, it is not welcomed enough by them in practice. This paper through Deduction research method, tries to critically review the current situation of PLS implementation in Iranian banking system and then ... ادامه

سال:2019

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الزامات احیای عقد مشارکت حقوقی راهبردی برای تحقق بانکداری PLS در نظام بانکداری بدون ربا

کلیدواژه: مشارکت حقوقی، بانکداری PLS، سود واقعی مشارکت، عقود مبادله ای و مشارکتی

نویسندگان: نظرپور محمدنقی، کشاورزیان پیوستی اکبر

ناشر: راهبرد اقتصادی - ECONOMIC STRATEGY

نحوه اجرای عقد مشارکت مدنی در نظام بانکداری بدون ربا در سال های اخیر به چالش اساسی در حوزه شریعت تبدیل شده و مانع اساسی در تحقق اهداف راهبردی نظام بانکی در رشد و توسعه اقتصادی کشور بوده است. این درحالی است که عقد مشارکت حقوقی هیچ کدام از مشکلات مشارکت مدنی را نداشته و تنها با ایجاد محدودیت از طرف نه... ادامه

سال:1392

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Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions

کلیدواژه: Financial fraud,Agency theory,Cognitive evaluation theory,External corporate governance

نویسندگان: Esmaili Kia Gharibe, Najafnia Somayeh, Oshani Mohammad

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

Objective: In one hand, based on one of the fundamental assumptions of agency Theory, the external organizational pressure imposed on managers declines their potential moral hazard but on the other hand, the cognitive evaluation Theory argument is that strong expectations of managers due to the stra... ادامه

سال:2019

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The Role of System Memory in Proper Implementation of PLS Banking Contract in Islamic Banking System

کلیدواژه: PLS contracts,Moral Hazard,System Memory,Repeated Games

نویسندگان: Zolfaghari Amirahmad, Marvi Ramazan Ali, Toutounchian Iraj

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

Despite the prominent role of profit-loss sharing (PLS) contracts in theoretical literature of Islamic banking, the share of these contracts in Islamic banks is still very small. Studies identify the agency problem as the most important barriers to use such contracts in practice. Using a repeated ga... ادامه

سال:2021

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Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms

کلیدواژه: Corporate Governance,Social Theory,Islamic Bank,Conventional Bank,Paradigm

نویسندگان: SALEHIFAR MOHAMMAD

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

The aim of this paper is to evaluate the corporate governance dimensions through the social Theory perspective, as one of theories in sociology science, by application of four fundamental paradigms including functionalist, interpretive, radical humanist, and radical structuralism in Islamic and conv... ادامه

سال:2021

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Designing Corporate Governance Strategic Control Model with using Classic Grounded Theory Strategy

کلیدواژه: Corporate Governance,Strategic control,External Corporate Governance,Agency Theory,Grounded Theory Strategy

نویسندگان: Rahmanseresht Hosein, HARANDI ATAOLLAH

ناشر: پژوهش های مدیریت عمومی - PUBLIC MANAGEMENT RESEARCHES

In recent decades, corporate governance has attracted the attention of many researchers. Most corporate governance studies have focused on internal control mechanisms, while the research has ignored the role of external corporate governance controls in preventing managers' beneficial activities and ... ادامه

سال:2017

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Applied-Research Paper: Moderating Effect of Managerial Ability in the Relationship between Corporate Governance Features and Financial Distress Likelihood: (PLS Approach)

کلیدواژه: Managerial ability,Audit Features,Ownership structure,PLS Approach

نویسندگان: EGHBALI ELHAM, ANVARY ROSTAMY ALI ASGHAR, HANIFI FARHAD

ناشر: - Advances in Mathematical Finance and Applications

The purpose of this research is to examine the effect of ownership structure and audit features on the financial distress likelihood by considering the moderating effect of managerial ability. The research utilized partial least squares structural equations modeling (PLS-SEM) analysis and data from ... ادامه

سال:2022

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Islamic and Finance in Theory and practice: The Experiance of Malaysia and Bahrain

کلیدواژه: Interest-Free Banking ؛ Islam ؛ Islamic banking ؛ Islamic finance ؛ Qard al-hasan ؛ Shari'ah

نویسندگان: Samad, Abdus ؛ Gardner, Norman ؛ Cook, Bradley

ناشر: The American Journal of Islamic Social Sciences

This paper’s primary objective is to identify the relative importance of various Islamic financial products, in Theory and in practice, by examining the financing records of the Bank Islam Malaysia (Berhad) and the Bahrain Islamic Bank. Currently, seven available Islamic financing products are consi... ادامه

سال:2005

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