• Home
  • سیدمظفر میربرگ کار
  • Published Issues

    OpenAccess
    • List of Articles سیدمظفر میربرگ کار

      • Open Access Article

        1 - Financial crimes; Model design and explanation With grounded theory Method
        Ali Reza Amerian Ebrahim Chirani mohammadhasan gholizadeh seyed mozaffar mirbargkar
        The purpose of this study is to design a model for financial crime. This research has a qualitative approach and is based on the theory of data foundation or grounded theory. The data are collected using semi-structured deep interview techniques. 20 experts and experts More
        The purpose of this study is to design a model for financial crime. This research has a qualitative approach and is based on the theory of data foundation or grounded theory. The data are collected using semi-structured deep interview techniques. 20 experts and experts including faculty members of universities and managers who have at least 15 years of financial affairs have been selected through targeted sampling and snowball technique. The validity of this research was evaluated by the interviewees and then by the professors and confirmed. Reliability test has also been used to test the reliability of the test. The reliability of the interviews conducted in this study is 86%, and since this is above 60%, the reliability of the coding is confirmed. For data analysis, the continuous comparison method has been used during the three stages of open, axial and selective coding. Qualitative findings have been analyzed by MAXQDA software and, finally, a paradigm model of financial crimes is explained. Manuscript profile
      • Open Access Article

        2 - Investigating the evaluation models of startup companies and identifying the dimensions, criteria and evaluation indicators for startup companies in the idea stage in Iran
        behzad pahleh seyed mozafar mirbargkar Ebrahim Chirani Reza Aghajan Nashtaei
        If we want to divide startup companies into two general categories (1- Startup companies in the idea stage 2- Startup companies in the post-idea stage), we can divide the second category which has cash flow and physical assets by valuation methods such as value method. More
        If we want to divide startup companies into two general categories (1- Startup companies in the idea stage 2- Startup companies in the post-idea stage), we can divide the second category which has cash flow and physical assets by valuation methods such as value method. Net assets (NAV), book value (BV), present value of cash flows (DDM), etc., but are not applicable to the first category, which is in the early stages and lacks cash flows and physical assets. First, methods such as rating card valuation, Dave Brex valuation, aggregation of risk factors can be used. Research by experts, forensic experts, corporate stock valuation experts, etc., and looking for criteria and indicators that are suitable for valuing startups that do not have cash flows and physical assets, which ultimately led to the extraction of criteria and indicators that are appropriate. With Iranian culture and laws and used Ten for evaluating startup companies is in the idea stage, the extracted indicators are presented in the result section of this research. Manuscript profile
      • Open Access Article

        3 - The Impact of Excess Cash Holding on Liquidity Risk by Using Liu’s Theoretical framework
        Seyedeh Neda Habibzadeh sina kherdyar Seyed Mozaffar Mirbargkar Mehdi Meshki Miavaghi
        The aim of the current research is to study the impact of excess cash holding on liquidity risk regarding to the stock trading indexes, and based on management and investment approach of liu (2006) theoretical framework that respectively includes twelve-month liquidity More
        The aim of the current research is to study the impact of excess cash holding on liquidity risk regarding to the stock trading indexes, and based on management and investment approach of liu (2006) theoretical framework that respectively includes twelve-month liquidity risk and beta liquidity risk. In this research, multiple regression and ordinary least square method have been used for testing hypotheses. The research sample includes the 130 companies which listed in Tehran stock exchange, and the period of study includes seven years from the 2011 to 2017. Results show that excess cash holding has significant and negative impact on twelve-month and beta liquidity risk, which the impact of excess cash holding on twelve-month liquidity risk is more than beta liquidity risk. Moreover, regarding to the stock trading indexes, excess cash holding leads to reducing liquidity risks, which the level of decreases in beta liquidity risk is more than twelve-month liquidity risk. Overall, holding excess cash by companies due to reducing liquidity risks, however, regarding to the stock trading indexes, the results show more decrease in beta liquidity risk based on investment approach, therefore, this study can deeply represent excess cash holding reduce the market liquidity effect on the liquidity risk. Manuscript profile
      • Open Access Article

        4 - An Analysis of Financial Crimes in Iran Using Structural Equation Modeling
        Ali Reza Amerian Ebrahim Chirani Mohammadhasan Gholizadeh Seyed Mozaffar MirbargKar
        The increasing spread of financial crimes and the irreparable economic, and even social and cultural damage they cause, clearly illuminates the necessity of research and analysis in this area and to investigate the causes of such crimes. Therefore, the main issue in thi More
        The increasing spread of financial crimes and the irreparable economic, and even social and cultural damage they cause, clearly illuminates the necessity of research and analysis in this area and to investigate the causes of such crimes. Therefore, the main issue in this research is the spread of financial crime and its concerns in Iranian society. The researcher seeks to understand financial crime economically and not from a sociological or criminological perspective. Therefore, the overall purpose of the present study is to design and test a model to explain and predict the causes of financial crime to prevent financial deviations. In this regard, a hybrid research approach was used which used the qualitative stage of the theory of grounded theory or the grounded theory and in the quantitative stage the descriptive-survey method. The qualitative findings were analyzed by MAXQDA software and at the end of the qualitative phase the conceptual model of financial crime was extracted. In the quantitative phase, the model was validated using partial least squares structural equation modeling with PLS software. Model fit indices indicate that the data fits well with the conceptual model. In other words, quantitative data fits well with the conceptual model of research and confirms the qualitative data. Manuscript profile
      • Open Access Article

        5 - Financial management and Dungeon Kruger's (self-help)
        Behzad Pahleh Seyed Mozaffar Mirbargkar Abolfazl Zolghadr
        The Dunning-Kruger effect is a kind of cognitive bias in unprofessional people who suffer from the illusion of superiority and incorrectly evaluate their ability to be overly real. This bias is attributed to the metacognitive inability of unprofessional individuals to i More
        The Dunning-Kruger effect is a kind of cognitive bias in unprofessional people who suffer from the illusion of superiority and incorrectly evaluate their ability to be overly real. This bias is attributed to the metacognitive inability of unprofessional individuals to identify their disability and is a blood stream in the human body. Financial managers also suffer from this cognitive error in their own assessment of others, as financial managers with a level of ability and experience usually evaluate themselves more often than they are. For example, those who have the capability of an accounting expert have their own accounting officer and those who have the ability to become accounting officer, they identify themselves as financial advisors and those who are capable of a financial manager, as financial advisers, and usually themselves more than what they are. Or vice versa, they are less than what they are, which is due to self-esteem or self-righteousness, or to Duning Kruger's. In this research, we examine the characteristics and general criteria of financial managers and identify the skills of financial managers, and the results show that the skills of financial managers are usually more than what they have in them.   Manuscript profile
      • Open Access Article

        6 - The oil and gold global market interaction on the stock market of Iran; the GARCH-Copula approach
        Seyed Mozaffar Mirbargkar Maryam Borzabadi Farahani
        Studying the countries' stock market and global market interaction has been one of the most important research subjects in the global market. Thus, studying the relationships may have a significant role for the decision making of the investors. An appropriate estimation More
        Studying the countries' stock market and global market interaction has been one of the most important research subjects in the global market. Thus, studying the relationships may have a significant role for the decision making of the investors. An appropriate estimation of the dependence structure has been the significant starting point at an investing period, for the investment risk control. The present research aims to study the interaction between dependence structure at Tehran stock market efficiency and the global price of gold and oil, at the period of 2010-2017, on a daily basis. In doing so, GARCH-Copula approach has been applied. The results show the asymmetric mutual relationship between the studied efficiencies. As it can be seen in the present paper, the t-student Copula functions can have a better recognition than other functions for both efficiencies; 'Tehran stock and gold market', and 'Tehran stock and oil market'. The results indicate that the Tehran stock market has been highly dependent to both oil and gold markets, and their threshold changes may lead to a stronger dependency of the markets together. Manuscript profile