Shadi Sayadmanesh; Zahra Sadeghi
Articles in Press, Accepted Manuscript, Available Online from 16 April 2023
Abstract
Bank payments have always been the focus of the banking industry and the global economy, and despite the many benefits that electronic payments have brought to this industry, they have also created many challenges for this industry. In this article, the innovation of banking payments using blockchain ...
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Bank payments have always been the focus of the banking industry and the global economy, and despite the many benefits that electronic payments have brought to this industry, they have also created many challenges for this industry. In this article, the innovation of banking payments using blockchain technology and its role in increasing security, transparency and reducing banking costs are discussed. According to the experiences of several different banking companies in the implementation of blockchain in international payments and digital currency transactions, this article summarizes the results of the studies and the challenges that exist in the implementation of blockchain in the banking industry. Finally, according to the obtained results, this article emphasizes the role of blockchain technology in bank payments as a new and safe approach towards transparency and reducing banking costs.
Azadeh Shemshad; Bardia Khalilian
Articles in Press, Accepted Manuscript, Available Online from 20 April 2023
Abstract
This article examines new and advanced financing solutions for technology startups. Considering the problems that startups face in financing, including crowding of competitors, lack of investment and lack of reliable projects, this article examines the role of blockchain technology in attracting initial ...
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This article examines new and advanced financing solutions for technology startups. Considering the problems that startups face in financing, including crowding of competitors, lack of investment and lack of reliable projects, this article examines the role of blockchain technology in attracting initial capital and financing technology startups. In this article, the advantages and disadvantages of using blockchain and digital currencies to attract initial capital, increase transparency and reduce banking and credit costs are discussed. In addition, this article examines other financing methods such as bank credits and joint ventures. Finally, by examining the challenges in these new financing solutions and proposing suitable solutions, this article deals with work innovation and helping technology startups to finance with new and safe methods.
Abbas Ali Daryaei; Seyyed Mohammad Moshashaei
Articles in Press, Accepted Manuscript, Available Online from 24 April 2023
Abstract
Understanding the performance of companies and improving it has always been of interest. One of the ways that can affect it is the ability of managers. Therefore, the abilities of managers can be considered as an effective factor on the value and performance of the company, which has caused the role ...
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Understanding the performance of companies and improving it has always been of interest. One of the ways that can affect it is the ability of managers. Therefore, the abilities of managers can be considered as an effective factor on the value and performance of the company, which has caused the role of managers to be considered more. This research examines the relationship between the ability of managers and the performance of companies in the capital market of Iran. The statistical population of the current research was the companies admitted to the Tehran Stock Exchange in the period from 2016 to 2021. The research hypothesis was tested using multivariate regression. 115 companies were selected. The model of Demerjian et al. (2013) was used to measure the ability variable of managers. The results of the research showed that there is a positive and significant relationship between the ability of managers and the company's performance with (ROE) and (ROA) criteria. There was no significant relationship between the ability of managers and the performance of the company based on the market criteria (RET). The results of the research showed that in the Iranian capital market, the market criterion cannot be an accurate criterion due to the economic conditions.
Masoomeh Emami; Seyed Fakhreddin Fakhrehosseini
Articles in Press, Accepted Manuscript, Available Online from 17 September 2023
Abstract
The overall purpose of financial reporting is to provide information that is useful to existing and potential investors, lenders, and other stakeholders of the organization. Financial statements alone do not succeed in achieving this goal because they only show numerical information about events. But ...
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The overall purpose of financial reporting is to provide information that is useful to existing and potential investors, lenders, and other stakeholders of the organization. Financial statements alone do not succeed in achieving this goal because they only show numerical information about events. But most researchers are interested in studying the quality of information about the risks disclosed in annual reports. Therefore, the purpose of this study is to investigate the impact of audit quality on the level of risk disclosure in annual reporting. The research period is from 2014 to 2021 for 119 Firms. Multiple regression test was used to analyze the data. The results show that audit fee and audit Tenure at 99% confidence interval and auditor expertise at 95% confidence interval have significant effect on the level of risk disclosure in annual reporting, so that the effect of audit fee and audit specialization was positive and the continuity of the audit Tenure was negative.
Siamak ShokouhiFard; Farzad Rahimzadeh; Hatef Hazeri Niri
Articles in Press, Accepted Manuscript, Available Online from 11 November 2023
Abstract
The service and industry and mining sectors have played a key role in the economy of each country and the financing of these sectors can have an effective impact on the level of value added and employment. Since the financing of credit in Iran is often carried out through the banking system and Bank ...
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The service and industry and mining sectors have played a key role in the economy of each country and the financing of these sectors can have an effective impact on the level of value added and employment. Since the financing of credit in Iran is often carried out through the banking system and Bank Sepah is also one of the largest banks in the country, for this purpose, in this study, using the data of Ardabil city during the period of 1365- 1401, the effect of Bank Sepah's credit granting on the level of employment in the service sector, industry and mining area of the city has been studied. Based on the results of the estimated equations, the granting of bank credits to the service sector and industry and mining sector in Ardebil has a positive and significant effect on the level of employment in these sectors. In the long run, assuming that other factors are stable, a one percent increases in Bank Sepah's granting credits to the services sector and the industrial and mining sector, employment levels in these sectors increased by 0.09% and 0.05%, respectively. Also, based on the results, other variables such as the physical capital of the city and the level of human capital of the city have a positive and significant effect on the level of employment in the above mentioned areas.
mohamad mohamadi
Articles in Press, Accepted Manuscript, Available Online from 23 February 2024
Abstract
In service organizations such as banks, transportation industry, medical services, insurance, hotels, etc., the appropriate and predicted structure of profitability is more sensitive. Because the customer is considered a part of the service provided in the process of providing services, the solutions ...
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In service organizations such as banks, transportation industry, medical services, insurance, hotels, etc., the appropriate and predicted structure of profitability is more sensitive. Because the customer is considered a part of the service provided in the process of providing services, the solutions should be taken towards the personalization of these services for each customer and a sense of confidence should be created for the customer in relation to the profitability of these organizations. Part of the ownership of banks and financial institutions is in the hands of major shareholders, government organizations, banks (especially investment banks). In the years when banks had heavy debt and violated their financial covenants, the managers of these banks used new management techniques to take profit management measures and convince creditors and display a good financial image of the bank. Decreasing the organizational quality of banks; As a result of high liquidity growth and one of the ways out of the capital market from the financial crisis created by banks; increasing the audit quality of internal audit committees; And the use of the earned profit is to expand the granting of loans to production and service units. Many banks that were close to the border of bankruptcy, it was difficult to fulfill their financial obligations.
Financial
mostafa heidari haratemeh; Behnam ebrahimi
Articles in Press, Accepted Manuscript, Available Online from 10 April 2024
Abstract
Today, some scholars believe that exchange rate Volatility may reduce the arrival of tourists . Therefore, the purpose of this study was to investigate the effect of exchange rate Volatility on the tourism flow in the Iranian economy during the period from the first quarter of 2000 to the fourth quarter ...
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Today, some scholars believe that exchange rate Volatility may reduce the arrival of tourists . Therefore, the purpose of this study was to investigate the effect of exchange rate Volatility on the tourism flow in the Iranian economy during the period from the first quarter of 2000 to the fourth quarter of 2020 . In most of the past surveys, the standard deviation of the moving average of the exchange rate logarithm has been used as a criterion for calculating exchange rate Volatility, but in this research, a new criterion was used to assess exchange rate Volatility.The research method used is based on the cointegration theory, including the correction of the error of the exchange rate Volatility criteria using the ARDL econometric model for cointegration . The results showed : a ) In addition to the attractions of visiting countries as expected, the ratio of GDP per capita to relative proportions has a positive and significant impact on the flow of tourism b ) Relative prices in most cases are negative and meaningful, meaning that the relative price level between the country of origin and destination has a significant and negative effect c) The exchange rate Volatility affect the flow of tourism and the arrival of tourists.
Financial
Mostafa Shabani; Hossein Ghanbari; Emran Mohammadi
Articles in Press, Accepted Manuscript, Available Online from 20 April 2024
Abstract
Purpose: Diversification is an essential component of risk management in the investment field. Among the various methods at hand, the establishment of an equal-weight stock portfolio is widely acknowledged as a simple and efficient strategy. This research aims to introduce a new approach based on the ...
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Purpose: Diversification is an essential component of risk management in the investment field. Among the various methods at hand, the establishment of an equal-weight stock portfolio is widely acknowledged as a simple and efficient strategy. This research aims to introduce a new approach based on the equal-weighted stock portfolio strategy to enhance its efficiency in managing risk and making financial decisions.
Methodology: The proposed approach integrates the equal-weight stock portfolio strategy with risk measurement and evaluation tools. By employing common risk measures from the investment management literature, stocks are first evaluated and screened. The remaining stocks are then used to form an investment portfolio using the equal weight portfolio strategy. The risk measures utilized in this research encompass variance, standard deviation, semi standard deviation, value at risk, conditional value at risk, entropic value at risk, drawdown at risk, conditional drawdown at risk, and entropic drawdown at risk.
Findings: To evaluate the performance of the proposed approach, an experimental case study is conducted using monthly historical data of S&P 500 index symbols. The results are compared with those obtained using the traditional equal-weight stock portfolio formation approach. The empirical findings of this study carry practical implications for investors and investment fund managers.
Originality/Value: This research contributes to the field by offering an innovative perspective on stock screening and investment portfolio formation, which can also serve as a valuable measurement criterion.
Financial
mohammadbagher mohammadinejad
Articles in Press, Accepted Manuscript, Available Online from 21 April 2024
Abstract
Identification and quantification of spillover effect in financial market is one of the most important topics of financial knowledge. by knowing the spillover channel and measuring spillover effect in financial market could help us to prevent disorder and disruption in markets and by settling stable ...
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Identification and quantification of spillover effect in financial market is one of the most important topics of financial knowledge. by knowing the spillover channel and measuring spillover effect in financial market could help us to prevent disorder and disruption in markets and by settling stable situation in markets will provide economic growth and welfare. At present situation of country and separate economic sanction from western countries now this question arises how is spillover effect at different situation of economic sanction? So, to answer this question this paper investigates spillover effect at different economic sanction periods. In this order we collect daily data of sock, currency and gold coin markets for the periods of 2009 to 2021 by applying the VARMA-AGARCH model for analyzing and surveying. For more precise survey of sanction role in return spillover we divided research periods into 4 sub periods included 2 periods of harsh sanction and 2 periods of no harsh sanction. Result present direct and positive relation between intensity of sanction and return spillover effect in markets that causes unstable and disorder in markets by capital shifts in different markets. so we conclude that sanction has very important role in return spillover for different periods of research.
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