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Effective Dimensions on Digital Banking Risk Management

کلیدواژه: risk management,Banking Industry,Digital Transformation (DT)

نویسندگان: Aghdam Narjes Heydarzadeh, Shahverdiani Shadi, Tabrizian Bita

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

Abstract: In today's world, information technology (IT) has an undeniable influence on life and businesses, and activities in the digital environment are ever-rising. Digital transformations in modern time will dramatically change banking systems and financial service provider companies. The widespr... ادامه

سال:2022

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Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management

نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh

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

Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate Social Responsibility (CSR), now holds equal importa... ادامه

سال:2023

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The Legal and Credit Status of the Project Products’,Sale Contract in the Chain of Project-Oriented Financing Contracts: the Role of Sale’, s Contract Terms in Project Bankability

کلیدواژه: Project-Oriented Financing,Sale’, s Contract,Bankability,Contractual Term

نویسندگان: KASNAVI SHADI, BAGHERI MAHMOOD

ناشر: پژوهش های حقوق تطبیقی - Comparative Law Researches

Project-oriented financing as a method of attracting capital-unlike other methods of financing-does not rely on the credit and guarantee of the investor and requires the bankability of the project, and this bankability itself is affected by the performance of the project and the production of liquid... ادامه

سال:2022

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Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance

کلیدواژه: board gender diversity,Corporate governance,Cost of capital,Intra-Industry Connectedness,Shareholder Portfolio Diversity

نویسندگان: Sajjadi Zanyar, Hasanzadeh Shadi

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

Objective Some major factors influencing investment include the investment risk and the consequent cost of capital imposed upon companies. Different studies demonstrated that intra-industry information transfer significantly influences the reporting environment and the quality of fi... ادامه

سال:2024

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Project Finance for Renewable Energy:‎ The Interaction of Regulatory and ‎Contractual Requirements

کلیدواژه: ‎: ‎‏ ‏project finance, renewable energy, risk allocation.‎

نویسندگان: Kasnavi Shadi, Bagheri Mahmood

ناشر: مطالعات حقوق انرژی - Energy Law Studies

AbstractThe global demand for electricity continues to grow, fueled by industrialization and urbanization in many parts of the world. At the same time, power generation is the largest single source of CO2 emissions and needs to be transformed fundamentally. While power generation has always been an ... ادامه

سال:2022

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Developing a Model to Measure the Corporate Governance Index in Usury-free Banking (Calculation in a sample Bank)

کلیدواژه: corporate governance index,assessment,typical bank,usury-free banking

نویسندگان: Ghasemi ali abadi Mehdi, NASIRI AGHDAM ALI

ناشر: پژوهش ها و سیاست های اقتصادی - Journal of Economic Research and Policies

Good implementation of corporate governance principles is considered an important tool for the stability and soundness of a financial institution. An extensive body of studies has done about the effects of corporate governance on firm performance. The majority of those studies have found a more corp... ادامه

سال:2018

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The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks

کلیدواژه: Audit Committee,Corporate Governance,Internal Relationships,GroundedTheory,Dematel Approach,ANP Technique

نویسندگان: Bidari Mohammadali, HEJAZI REZVAN, MASHAYEKHI BITA

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

The purpose of present study was to identify and evaluate the internal relations among the factors affecting the establishment of an effective audit committee. This research is an applied research in terms of the classification of the researches according to the purpose, in terms of the method of da... ادامه

سال:2019

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Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Auditing Quality

کلیدواژه: Corporate Governance, timeliness, Internal Auditing, Financial reporting

نویسندگان: Mashayekhi Bita, Afrasiab Amirreza, Mokhtarian Reza, Azizzadeh Parikhani Zahra

ناشر: پژوهش های حسابرسی حرفه ای - Professional Auditing Research

The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues. Among the critical factors, internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability... ادامه

سال:2025

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