نشریه اقتصاد و بانکداری اسلامی
پیاپی 39 (تابستان 1401)

This article aims to model the credit default assessment of banks and non-bank credit institutions by differential analysis (diagnostic). For this purpose, the statistical sample size has been determined through the "screening sampling method". The researcher collects observations by sampling members of the statistical community. The purpose of the study, which includes all "banks and credit institutions authorized over-the-counter and listed on the stock exchange.This sample size is included during the financial periods of 91 to 98 years. In this article, after reviewing the financial statements of each bank, the explanatory variables are measured. The results showed that the differential analysis method has high accuracy and efficiency in predicting the default risk of banks.

Small and medium enterprises (SMEs) play a vital role in the economy. In developing countries, these companies play an important role in creating employment, especially for women. Investing in the development of SMEs is a long-term and smart strategy with sustainable returns. SMEs constitute the vast majority of companies. Globally, SMEs constitute more than 95% of all productive units, when formal and informal SMEs are considered, about 50% of GDP and 60-70% of total employment are linked to SMEs. Since the global financial crisis, improving access to capital for small and medium enterprises has been on the agenda of global reforms. The purpose of this article is to examine the development and growth opportunities as well as the main challenges of Islamic financing for small and medium enterprises. This article will help to deepen the understanding of Islamic finance concepts as well as small and medium industries. In addition, it provides solutions for Islamic financial institutions to support small and medium industries.

In this study, the relationship between increasing Gharz al-Hasna accounts on economic growth in Iran has been investigated. The time period associated with this The research is from 1357 to 1399 which using ARDL estimation method (self-explanatory regression method with wide intervals) to The coefficients related to the research variables are estimated. In this study, time series data of Gharz al-Hasna and growth account variables Economic as well as inflation and employment have been used. The results show that the relationship between economic growth and Gharz al-Hasna accounts is positive There is also a relationship between economic growth and negative inflation and positive employment.

Due to the numerous financial crises, including the 2008 crisis that occurred in the world, it started from countries with large economies and its aftershocks spread to other countries, including countries with less financial stability. Economists are trying to come up with policies to manage financial crises optimally. Therefore, it is necessary to study the parameters affecting financial stability. Due to exchange rate fluctuations in Iran and the resulting financial instability, Iran also did not survive the 2008 financial crisis despite sanctions. The purpose of this paper is to manage the financial crisis in Iran by determining one of the indicators of financial development, which is examined through the effect of shock on macroeconomic variables. According to the purpose of this research, determining the indicators of financial depth in Iran's economy and also determining the effect of the indicator of financial depth on macroeconomic variables in a general equilibrium model are among the cases that clarify the innovation of the research.  The designed model includes households, enterprises, government and monetary authority. The model has been validated using the time series data of the Central Bank from 1357 to 1396. In this study, the effect of financial depth shocks on exchange rate, oil and government expenditures has been entered into the system. The results of the simulation and analysis of functions confirm the effect of financial depth. Also, the effect of oil shock is much greater than other shocks.

The purpose of this study is to provide a model of human resource management in the virtual banking system (Sepah Bank of Iran). The present study is classified in the group of "exploratory integrated research" in terms of how to collect the required data. In the qualitative stage, the statistical population was faculty members and researchers in the field of human resource management on the one hand and professional managers of the bank on the other hand and 10 people were identified using purposive theoretical sampling method. The statistical population in a small phase included all employees of Sepah Bank in Tehran that 384 people were selected as the sample size using Cochran's formula. In the quantitative stage, the main tool of questionnaire design is the findings of the qualitative section. Smart PLS3 software was used to analyze the data and test the hypotheses.In the research, first theoretical foundations have been collected, which led to the identification of various aspects of the phenomenon and the possibility of developing a conceptual model of research, then based on the findings of the data, research tools were made. In the next step, through in-depth interviews with experts, a conceptual model based on the data was designed and then the conceptual model designed was collected through quantitative data to enable the generalizability of the findings. The results showed that there is a positive and significant relationship between improving the level of service, improving the organization's internal processes, talent management, using strategic management procedures, improving customer orientation and human resource management in the virtual banking system

Today, reducing costs along with improving the quality of services and products, is of particular importance to companies. One of the tools to achieve this is outsourcing. One of the major problems in organizations and sectors at various levels of society; In particular, there are organizations, the lack of a proper model. The main purpose of this study is to design and fit the outsourcing model of Parsian Bank's human resources activities. It is noteworthy that this study was performed using a sequential exploratory design (qualitative and quantitative). Necessary data in the qualitative phase were collected by in-depth interviews with 24 experts in the field of Islamic banking and managers of Parsian Bank who were selected by purposive sampling. The research data were prepared using the content analysis method of the network of analyzed themes and the conceptual model of outsourcing of human resources activities. Qualitative results of the study showed that the optimal model of outsourcing the human resources activities of Parsian Bank with 9 main themes including: managerial factors, strategic factors, quality factors, safety factors, service factors, technological factors, political factors, economic factors, social factors It was conceptualized. In the quantitative phase of the research, a survey study was used to evaluate and test the model. Using a researcher-made questionnaire based on the basic themes of qualitative study, research data were collected from 397 managers and employees of Parsian Bank in Tehran who were selected by multi-stage cluster sampling. Quantitative research results showed that the experimental model of measurement has a strong fit. Also, the economic dimension has been able to have the largest share in measuring the experimental model.

The aim of this study was to design an intellectual capital valuation model in state-owned banks of the Islamic Republic of Iran. The present study is exploratory-applied in terms of purpose. In the qualitative part of this research, after reviewing the literature on intellectual capital and examining the models for measuring and evaluating intellectual capital, through interviews with 17 experts, the components and questions of the research became saturated. In the quantitative part of the present study, stratified random sampling method was selected according to Morgan's table of 285 people and used as a statistical sample. Research tools included questionnaires, interviews and observations. Data analysis was performed in the qualitative part by theme analysis and in the quantitative part by structural equation modeling using SPSS 22 and Lisrel software. The results of theme analysis showed that intellectual capital has 4 components and 48 sub-components. The results of structural equation modeling showed that the coefficients of effect of all questions and latent variables (four dimensions of intellectual capital evaluation model including: human capital, structural capital, relational capital and innovation capital) are significant and higher than 0.5. Also, their significance level values ​​are higher than 1.96. Therefore, the intellectual capital evaluation model as a valid and reliable tool can be used to better manage intellectual capital. The fitting results showed that the structural model has a good fit and the numbers and parameters of the model are significant.

T Readability is an important tool for effective communication with company information users. Given the importance of readability reporting and financial consequences, this study aimed to investigate the effect of readability financial reporting on credit with emphasis on the role of management ability in listed companies in Tehran stock exchange. The sample consisted of all firms listed in Tehran stock exchange (tse) during the period 2009 - 2019 to test the hypothesis of research hypotheses using multivariate regression with panel data.To measure the readability of the two index FUG and the LENGTH of the text and to measure management ability, Demarjan et al. (2012) model was used. The results show that the readability of the financial report has a significant direct relationship with business credit and a significant negative relationship with cash retention. In other words, companies with more readable financial statements receive more business credit from suppliers. Additional analysis shows that management ability modulates and strengthens the positive relationship between readability and business credibility.

A bank obligation is a surplus amount on the amount of loans that is determined in Islamic banking for a borrower's fine if he or she is late in repayment. The aim of this study was to investigate the effect of late penalty on banks' profitability. For this purpose, 19999 customers of Mellat Bank branches in Mazandaran province who took loans from one of these branches between December 2012 and December 2018 have been studied. The number of branches studied in this study includes 68. The model used in this study is a probit model with one-way panel data. So that one dimension of the data is the financial and individual characteristics of the different persons taking loans from branches and the other dimension is specific to the branches and then the time is not considered in the pattern. The results of estimation indicate that there is a positive and significant relationship between tardiness penalty and profitability. Also, estimates indicate the increasing effect of income, deduction of salary, fractional payment, on the probability of banks' profitability. The results of this study are applicable in other banks and branches in order to obtain appropriate policies to increase banks' profitability. Also, the results of the studies indicate that this concept is consistent with Islamic teachings.

In today's world, users of corporate financial information and stakeholders are not only expected to submit financial reports by managers, but also the increasing demand for corporate social responsibility and sustainable reporting by companies has increased. So far, the support of sustainable reporting by managers with Machiavellian behavior under the influence of shareholders' tendencies towards social responsibility has not been studied in the form of surveys at the level of listed companies in Iran. Accordingly, in the present study, shareholder orientation, Machiavellianism and support for sustainable reporting in companies listed on the Tehran Stock Exchange were investigated. To achieve the research goal, about 228 questionnaires were distributed and collected to collect the required information among the CEOs and financial managers of companies listed on the Tehran Stock Exchange. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. Also, to evaluate the quality of the measurement tool in this study, index reliability, convergent validity and divergent validity were used. Analysis of data collected from research questionnaires at 99% confidence level using structural equation modeling showed that Machiavellianism has a positive and significant relationship with supporting firm sustainable reporting, so increasing Machiavellianism increases support for firm firm reporting. Shareholders' orientation have a positive and significant effect on supporting the company's sustainable reporting, so increasing shareholders' orientation increases the company's support for sustainable reporting. Machiavellianism has a positive and significant effect on shareholder orientation, so increasing Machiavellianism increases shareholder orientation. Machiavellianism also has a positive and significant effect on supporting the company's sustainable reporting through shareholder orientation.

The relationship between working capital management, financial leverage and performance indices is one of the main issues in financial accounting and has been considered empirically in recent byears. Hence, this study, examines the relation between working capital management and profitability in Tehran Stock Exchange. In order to, we are using a sample of 146 companies in the 10 years during the period 2011-2020. In this essay the survey of the relation between working capital management and profitability by simultaneous equations, because in the model of this essay, independent variables and dependant variables are used interchangeably.For data analysis and estimation of the relationship between variables are used the simultaneous equations system, because the results of simultaneous equations system reliability and accuracy is more than single equation. The results show there is a relation between working capital management and profitability and suggested in the data analysis and policy adoption should be considered the relation between working capital and corporate profitability

In this paper we offer one novel mathematical model of credit lending to customers based on evolutionary game theory‎. ‎This model presents an efficient and realistic approach‎. ‎The target of our paper is to explore the evolutionary game between banks and customers to grant facilities and credit‎.  ‎We assume that customers are divided into two types‎. ‎The first type of customers include individual or small and medium enterprises (SME)‎, ‎apply for micro loans from the bank‎. ‎The second type of customers include corporate banking or large enterprises‎, ‎apply for large loans from the bank‎. ‎The relationship between the bank and the customers is a double-sided‎ ‎problem‎. ‎Banks and customers may trust each other or want to behave opportunistically‎. ‎This model helps the bank to be able to purposefully decide on the allocation of facilities to customers and find the optimal strategy. This article examines the parameters influencing these strategic decisions.The results show that by increasing or decreasing some of the parameters in the model, banks can be more successful in granting facilities to customers and ultimately increase their profitability.

This study has been carried out with the aim of analyzing and evaluating the effect of tourism industry on socio-economic development of Kermanshah. The present study has been done using content analysis[1] method. In this study, first the data are defined, then the initial codes are generated. The main categories of the present study include terrorism industry, employment development, income increase, tourism infrastructure development, social cohesion development, social identity development, social communication development, each of which included several sub-categories. The measurement model of this study had 4 observed variables and 2 latent variables. The value of GOF for the proposed model is equal to 0.808. PLS Smart has been used to analyze the information obtained from the research. The results of the research estimates have confirmed all the research hypotheses. The results also show that: investment plays a key role in the development of tourism, domestic weakness and external threats in this region is necessary and needs to be reviewed and appropriate policies to address weaknesses and threats using strengths and opportunities, and urban management is considered as one of the influential factors in the development and improvement of sustainable tourism.

Since one of the goals of the usury-free banking system is to provide working conditions and work facilities through interest-free loans, evaluating the performance of this parameter is of particular importance. The purpose of this research is to investigate the effect of Qarz al-Hasaneh deposits on liquidity and inflation in Iran. This research using the annual data of the Iran economy during the period 1991 to 2020 and with the using the autoregressive distributed lag (ARDL ) models done. According to the statistics of the Central Bank, the share of Qarz-ol-Hassaneh Deposits in total total deposits have increased from 4.18% in 1991 to 9.33% in 2020. The obtained results show that Qarz-ol-Hassaneh Deposits, in both the studied models, had a negative and significant effect on the amount of liquidity and inflation both in the short and long term.

Cash is an important and vital resource of any economic unit. From an intra-organizational perspective, the ability to predict the outcome of future activities, especially cash flows, enables the management of affairs in its most efficient form and leads to optimal operational decisions, investment and financing. On the other hand, many decisions of external users are based on information about future cash flows. The main purpose of this study is to determine the effect of financial reporting quality on cash flow confidence indicators. The statistical sample of this research is the companies listed on the Tehran Stock Exchange and the data includes 149 companies from 2008 to 2019. The research method is correlational and post-event and the method of hypothesis testing is correlation and regression testing. To calculate the quality of financial reporting, two models of McNichols and Stuben (2008) and McNecells (2002) have been used. Findings showed that in the above two models, the quality of financial reporting has a positive effect on matched cash flows, a negative effect on the ambiguity of operating cash flows and long-term fluctuations in cash flow. Also, the quality of financial reporting does not have a significant effect on the lack of cash flow and short-term fluctuations in cash flow. Finally, it can be said that as the quality of financial reporting increases, the reliability of cash flows increases.