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کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Recent corporate scandals, global financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The financial statements provide all the financial information related to the financial condit... ادامه
سال:2022
مشاهده/دانلود
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
کلیدواژه: Corporate governance,Financial performance,Islamic banks,Meta-analysis approach
نویسندگان: Shirmehanji Mohammad Baqer, Nourahmadi Mohammad Javad, Tavassoli Mohammad Ismail
ناشر: معرفت اقتصاد اسلامی - Ma`rifat-e Eghtesad-e Islami
The relationship between corporate governance mechanisms and the financial performance of Islamic banks has been extensively studied in previous empirical research. However, the results differ mainly due to the heterogeneity of the samples used in the experimental research. To explain and draw concl... ادامه
سال:2021
کلیدواژه: Justice-Centeredness,Islamic Governance,legitimacy,sustainability,Social Capital
نویسندگان: Bahrami Mohammad
ناشر: مطالعات حکمرانی اسلامی - Islamic Governance Studies
Justice-centeredness is one of the fundamental and inseparable principles of Islamic governance, rooted in the teachings of the Noble Qur’an, the Sunnah of the Noble Prophet (peace be upon him), and the conduct of Imam ʿAlī (peace be upon him). In Islam’s political system, justice is not merely a mo... ادامه
سال:2025
کلیدواژه: Discourse of the Islamic Revolution, Liberal Democracy, Political Justice, Discursive Engagement
نویسندگان: Marefat Mohammad
ناشر: گفتمان سیاسی انقلاب اسلامی - Political Discourse of the Islamic Revolution
This article undertakes a comparative study of the meaning of political justice within two major discourses: the "Islamic Revolution" and "liberal democracy". The central research question is how each of these discourses conceptualizes political justice, and whether t... ادامه
کلیدواژه: charity ؛ interest-free loan ؛ Qard ؛ Qard al-hasan ؛ Qard al-ribawi ؛ Sadaqah
نویسندگان: Abdullah, Mohammad
ناشر: Emerald Group Publishing Limited
Purpose – This paper aims to explore the moral aspect of qard (loan) from shariah perspective, and attempts to examine whether each interest-free qard is qualified for the Quranic term qard hasan (loan par excellence)? Also, the study attempts to establish the key constituents of qard hasan in the l... ادامه
سال:2015
کلیدواژه:
نویسندگان: SOLGI MOHAMMAD
ناشر: پژوهش های پولی-بانکی - Journal of Monetary and Banking Research
To achieve optimal risk-taking in financial institutions, effective corporate governance mechanism, as a risk management tool, perform better than the legal requirements. So, in this research, we investigate the impact of corporate governance on capital adequacy and deposit cost coverage as risk ind... ادامه
سال:2018
کلیدواژه: Usury-free Banking,islamic banking,Nominate Contracts (Jurisprudence)
نویسندگان: TALEBI MOHAMMAD
ناشر: تحقیقات مالی اسلامی - Islamic Financial Research
Thirty years after establishing the Islamic Republic of Iran’ s usury – free banking system, there are many ambiguities about its success. After investigating sharia-related issues of usury-free banking system based on nominate contracts, it was observed that: banking structures and me... ادامه
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
کلیدواژه: Islamic banks ؛ Qard al-hasan
نویسندگان: Selim, Mohammad
ناشر: IMEFM (International Journal of Islamic and Middle Eastern Finance and Management)
This paper aims to investigate the macroeconomic effects of Qard-al-Hasan (QH) as a tool of monetary policy (MP) and its effectiveness in achieving full employment and price stability in the economy. Design/methodology/approach – QH-based MP and its effects on major macroeconomic variables are exami... ادامه
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