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A Meta-Study on Corporate sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method:ادامه

سال:2024

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Determination of Social Discount Rate for Economic Policy-making According to the sustainability and Intergenerational Justice Criterion

کلیدواژه: Social Discount Rate,Economic Growth,Sustainability,Intergenerational Justice

نویسندگان: Hoseiny Seyyed Aqil

ناشر: راهبرد اقتصادی - ECONOMIC STRATEGY

"Social discount rate" (SDR) is one of the most important macro variables for policy making that has a crucial effect on the other macro variables such as growth and sustainability and ethical variable such as intergenerational justice. The main problem of this research is the analysis of the SDR ef... ادامه

سال:2019

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Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate sustainability Performance and Financial Performance

کلیدواژه: Corporate Sustainability Performance,Corporate Governance,Board Structure,Corporate Financial Performance

نویسندگان: AMIN VAHID, FAGHANI MAKRANI KHOSRO, ZABIHI ALI

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

This study’, s aim is to study the effect of some corporate governance mechanisms (board structure) on corporate sustainability performance (CSP), and also impact of CSP on Corporate Financial Performance (CFP) and moderation effect of corporate governance on the relationship between CSP and C... ادامه

سال:2021

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Qarḍ Ḥasan financing in Islamic Banks

کلیدواژه: benevolent behaviour ؛ Islamic bank ؛ Islamic finance ؛ Qard al-hasan ؛ Qard contract

نویسندگان: S. K. Sadr

ناشر:

Qarḍ ḥasan—commonly defi ned as an interest-free loan—is a benevolent economic behaviour, an outlet for the placement of savings, an instrument of fi nance and an institution for bona fi de lending. Having such versatile attributes, it is distinguishable from other charitable fi nancial activities s... ادامه

سال:2014

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Qard-ul-hasan and micro financing

کلیدواژه:

نویسندگان: Sadr, Seyed Kazem ؛ Torabi, Omid

ناشر: USIM Publisher

... ادامه

سال:2015

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Qard Hasan financing in Islamic banks

کلیدواژه: الإيداع ؛ البنك الاسلامي ؛ التمویل ؛ الفقه الإسلامي ؛ القرض الحسن ؛ ربا

نویسندگان: Sadr, Sayyid Kazim

ناشر: International Shari'ah Research Academy for Islamic Finance

Abstract Qarḍ ḥasan—commonly defined as an interest-free loan—is a benevolent economic behaviour, an outlet for the placement of savings, an instrument of finance and an institution for bona fide lending. Having such versatile attributes, it is distinguishable from other charitable financial activit... ادامه

سال:1436

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The Relationship Between financing Restrictions and financing Strategies: An Emphasis on the Mediating Role of Corporate Governance

کلیدواژه: Financing restrictions, Financial strategies, Related-party transactions, Capital Structure, Corporate governance

نویسندگان: Taheri Mandana

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and financing

The purpose of this study is to investigate whether the increase in financing restrictions of companies has an effect on their financing strategies. Based on this, the strategies of company managers for financing were formulated in the form of their desire to finance internally instead of externally... ادامه

سال:2023

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