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Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit

کلیدواژه: Risk management maturity,Internal audit,Insurance industry,Qualitative content analysis method

نویسندگان: MEHRBANPOUR MOHAMMADREZA, Rahimian Nezamadin, SOURI ALI

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

Objective: The main purpose of this research is to design a model to measure the maturity of risk management in Iran's insurance industry, emphasizing the role of internal audit. Methods: To achieve the objective of the research, first, the existing theoretical and empirical literature was studied b... ادامه

سال:2023

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Portfolio Diversification and Net Selectivity Performance of Mutual Funds in Iran by Using Fama Decomposition Model

کلیدواژه: Fama Decomposition Model,Mutual Funds,Net Selectivity,Diversification,Risk

نویسندگان: Sadeghi Goghari Samira, SOURI ALI, abbasinejad hosein, MEHRARA MOHSEN

ناشر: IRANIAN ECONOMIC REVIEW - IRANIAN ECONOMIC REVIEW

T he main purpose of this paper is to analyze the performance of mutual funds in Iran by using Fama decomposition model (1972). Thus, daily data of 55 mutual funds during a four-year period from 21/3/2014 to 21/3/2018 were investigated. To achieve this goal, firstly, the performance of mutual funds ... ادامه

سال:2020

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Sociological Analysis of Economic Justice in the Social Security System After the Islamic Revolution

کلیدواژه: Delphi Technique, Economic Equality, Islamic Economics, Social security, Takaful

نویسندگان: Naeb Khosroshahi Hamidreza, Nahidi Amirkhiz Mohammadreza, Motafakker Azad Mohammad Ali, Paytakhti Oskooee Seyyed Ali

ناشر: جامعه شناسی سیاسی انقلاب اسلامی - جامعه شناسی سیاسی انقلاب اسلامی

Equity is one of the most important concepts all over the world. The importance of this issue in Islam is more apparent than other docrines due to Islam's stricter view of justice. The social security system, as and income redistribution tool, plays an important role in reALIzing justice. However, d... ادامه

سال:2022

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Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle

نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic management accounting, company size and... ادامه

سال:2022

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The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting

کلیدواژه: Internal Control,Board of Directors,Corporate Governance,Fraudulent Financial Reporting

نویسندگان: MEHRABANPOUR MOHAMMADREZA, Noorizadeh Zohreh

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

The aim of conducting this study is to examine the relationship between corporate governance mechanisms and possibility of fraudly financial reporting by companies. This study is conducted by using a descriptive – correlation method and is an applied study. Population of this study is consist... ادامه

سال:2019

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Legal and Economic Analysis of the Triple Audit Institution in terms of Corporate Governance

کلیدواژه: Inspection,Corporate Governance,Internal Audit,External Audit,Audit Committee

نویسندگان: Pasban Mohammadreza, Madankar Nooshin

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

Economic institutions, by receiving resources from the community, are gaining significant economic, social and political power, and so their managers are expected to be accountable to society. Since the 1990 s, due to the increased unexpected failures of large companies, attention was drawn to corpo... ادامه

سال:2018

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Using the Hybrid Model for Credit Scoring (Case Study: Credit Clients of Microloans, Bank RefahKargaran of Zanjan, Iran)

کلیدواژه: Credit scoring,Clustering,Data mining,UTADIS

نویسندگان: NAZARI ABDOLLAH, MEHREGAN MOHAMMADREZA, TEHRANI REZA

ناشر: مجله مهندسی صنایع - JOURNAL OF OPTIMIZATION IN INDUSTRIAL ENGINEERING (JOURNAL OF INDUSTRIAL ENGINEERING)

In any country, commercial banks lay the groundwork for economic growth by collecting national resources and capitals and allocating them to different economic sectors. Optimal allocation of resources is especially important in achieving this goal. Banks with an effective and dynamic system of custo... ادامه

سال:2019

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A Study of the Poverty Alleviation Budget Requirements

کلیدواژه: Budget, poverty alleviation, social justice, regionalism, Transparency, hidden subsidy

نویسندگان: Moradiyan Nayyeri Mohammadreza, Rafiealavy Seyed Ehsan

ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE

The basic financial-administrative document of the government, referred to as the budget, has now found an important and high-ranking position in light of new studies and evolving relationships of governance and regulation. Fewer institutions and public services can be found in the budget without ap... ادامه

سال:2024

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The Assessment of the Iranian Selected Banks Productivity Based on the Islamic Interest-Free Banking System (by Using DEA Approach) in 2014-15

کلیدواژه: Islamic Banking,Productivity,Data Envelopment Analysis (DEA) Approach

نویسندگان: seyed norani seyed mohammadreza, vafaee yeganeh reza, SHAKERI ABBAS, ALIZADEH AMIR KHADEM, emami mibodi ali

ناشر: مجلس و راهبرد - MAJLIS & RAHBORD

This study aims to evaluate the productivity (efficiency and effectiveness) of the selected Islamic Interest-Free Banking System Banks of the Islamic Republic of Iran. The present research is developmental as well as its data have been collected based on analytical-descriptive method. The article is... ادامه

سال:2018

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A Study of the Poverty Alleviation Budget Requirements

کلیدواژه: Budget, poverty alleviation, social justice, regionalism, Transparency, hidden subsidy

نویسندگان: Moradiyan Nayyeri Mohammadreza, Rafie Alavy Seyed Ehsan

ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE

The basic financial-administrative document of the government, referred to as the budget, has now found an important and high-ranking position in light of new studies and evolving relationships of governance and regulation. Fewer institutions and public services can be found in the budget without ap... ادامه

سال:2024

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