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کلیدواژه: CEO Power, Corporate governance, Earnings Performance, Financial reporting readability
نویسندگان: Fatahi Nafchi Hassan, Joodaki Mohammad, Mansoorian Zeynab
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective Annual financial and non-financial reports play a crucial role in enhancing public understanding and facilitating communication with stakeholders. Organizations employ various strategies, including managing the tone and readability of their reports, to shape perceptions among their audienc... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Islamic Banking,Islamic law,Shariah governance,Malaysia
نویسندگان: Kabir Hassan Mohammad, Muneeza Aishath, Mustapha Zakariya
ناشر: INTERNATIONAL JOURNAL OF NEW POLITICAL ECONOMY - INTERNATIONAL JOURNAL OF NEW POLITICAL ECONOMY
This research investigates how Islamic banking institutions control default cases and the mechanisms they employ in handling such cases with reference to Malaysian Islamic banking regime. It was conducted on an exploratory design that employed doctrinal approach. Data were sourced from relevant stat... ادامه
سال:2021
کلیدواژه: Biomass Gasifier,Molten Carbonate Fuel,Cell,Gas Turbine,Steam Turbine,Hybrid System
نویسندگان: OZGOLI HASSAN ALI
ناشر: JOURNAL OF RENEWABLE ENERGY AND ENVIRONMENT (JREE) - JOURNAL OF RENEWABLE ENERGY AND ENVIRONMENT (JREE)
Fuel cell-based hybrid cycles that include conventional power generators have been created to modify energy performance and output power. In the present paper, integrated biomass gasification (IBG)-molten carbonate fuel cell (MCFC)-gas turbine (GT) and steam turbine (ST) combined power cycle is intr... ادامه
سال:2018
کلیدواژه: Agricultural Cooperatives,Cooperatives’ ؛ Services,Rural Poverty,Ilam Province
نویسندگان: ESHRAGHI SAMANI R., Fatahi S., CHAHARSOGHI AMIN H.
ناشر: تعاون و کشاورزی (تعاون) - CO - OPERATION AND AGRICULTURE (TAAVON)
The present study was carried out to examine the role of agricultural cooperatives in the alleviation of rural poverty in Ilam Province. Statistical population was composed of the members of agricultural cooperatives who lived in rural areas of Ilam Province (N = 2976). Sample size was estimated to ... ادامه
سال:2017
کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting
نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه
سال:2020
کلیدواژه: Islamic Social Banking,Platform,Business Model,Sharing Economy,Fintech
نویسندگان: MIRJALILI SEYED HOSSEIN, Baan Hassan, Soroosh Abouzar, BOTSHEKAN MOHAMMAD HASHEM
ناشر: - Journal of Money and Economy - Journal of Money and Economy
In this paper, we examined an effective business model for the ecosystem of Islamic FinTech for Resalat Islamic Bank. The article discussed three phases of Resalat Bank development as a Platform in formulating social business models that require new value propositions, value constellations, and prof... ادامه
کلیدواژه: Corporate Governance, pension funds, Stakeholders, Board of Directors, Transparency, Accountability, responsibility
نویسندگان: Ghasemi Mojtaba, Johari Hassan
ناشر: پژوهش حقوق عمومی - Public Law Research
Introduction Pension funds play a crucial role in Iran by providing retirement provisions through paying pension benefits to retirees and their eligible survivors. However, the pension funds currently experience a critical situation due to a significant disparity ... ادامه
سال:2024
کلیدواژه: Justice,Social Justice,Islamic city,Criteria,city
نویسندگان: KALANTARI ABDOLHOSEIN, Bakhshizadeh Hassan
ناشر: نظریه های اجتماعی متفکران مسلمان - Journal of Social Theories of Muslim Thinkers
Social justice is one of the basic principles of the Islamic religion that should be implemented in the society and the Islamic city. However, there is an increasing gap between the notion of social justice and the lack of social justice in life in the city. The Islamic city is a marker, indicating ... ادامه
کلیدواژه: Central bank ؛ Lender of last resort ؛ Liquid asset holdings ؛ Liquidity risk management ؛ Qard al-Hasan-based monetary policy
نویسندگان: M. Selim ؛ M. Hassan
ناشر:
This paper aims to examine how a central bank (CB) can act as a lender of last resort (LOLR) for both Islamic and conventional interest-based banks by pursuing a Qard-al-Hasan (QH)-based monetary policy (MP). Design/methodology/approach – The role of the CB as LOLR under QH-basedMP and its effects o... ادامه
کلیدواژه: Mutual funds, Liquidity Risk Management, Liquidity Risk Management Tools
نویسندگان: Hosseini Seyed Hossein, Ebrahimi Sarv Oliya Mohammad Hassan, Amiri Maysam, Peymanifurushani Moslem
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
The possibility of repurchasing the investment units issued by the fund is a distinctive feature of open-end mutual funds, which exposes these funds to liquidity risk. The main challenge of liquidity management of these funds is providing cash during a crisis and also facing ... ادامه
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