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Open Access Article
1 - Effect Of Managers' Behavioral policy On Abnormal Transactions With Affiliates
nazanin bashirimanesh zohreh arefmanesh mohammad souriBackground: The main role of managers in companies is to make decisions in various areas such as investment, profit sharing policy, transactions with affiliates. One of the factors influencing managers' decision-making approaches is their behavioral policy.Objective: Th MoreBackground: The main role of managers in companies is to make decisions in various areas such as investment, profit sharing policy, transactions with affiliates. One of the factors influencing managers' decision-making approaches is their behavioral policy.Objective: The present study investigates the effect of managers' behavioral bias on abnormal transactions with affiliates.Methods: The statistical population of the study is the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the sample of the research in a period of 7 years between 1392 to 1398. The method used to collect information is a library and the relevant data for measuring variables were collected from the Cadal site and companies' financial statements and in Excel preliminary calculations were performed and then Stata software was used to test the research hypotheses.Findings: The results show that managers' narcissism has a significant inverse effect on abnormal net credit and abnormal net sales. However, managers' overconfidence has a direct and significant effect on abnormal net worth and abnormal net sales. Also, managers' shortsightedness has a direct and significant effect on abnormal net credit and abnormal net sales.Conclusion: Transactions with affiliates allow the exchange of resources, services, or liabilities with individuals such as major shareholders, affiliates, and subsidiaries. Therefore, the behavioral policy of managers affects the use of transactions with affiliates in order to achieve personal goals or promote profitability. Manuscript profile -
Open Access Article
2 - مسئولیت مدنی رسانه های تصویری « نسبت به پخش برنامه های برون مرزی»
وحیده ترزمی نژاد باباک ایرانتاج -
Open Access Article
3 - Controlling the cyber space in order to protect the right to the health of individuals
Zahra sadat Hosseini alireza ansari mahyariOne of the daily activities of the people of the world at any time and place is the use of virtual space. In today's world, virtual space, which is a space intertwined with people's lives, plays an effective role in people's lives. Although the use of virtual space has MoreOne of the daily activities of the people of the world at any time and place is the use of virtual space. In today's world, virtual space, which is a space intertwined with people's lives, plays an effective role in people's lives. Although the use of virtual space has merits and has made people's lives easier, but not using it properly has caused mental and physical damage to people's health which has increased concerns about the lack of protection of people's right to health. The right to health is considered one of the basic human rights that governments are obliged to provide and guarantee the necessary conditions to achieve this right and to minimize the grounds for its violation. The question raised in this research is, what effect can the control of virtual space have on the health of individuals? The findings of this research indicate that governments can reduce the physical and psychological harm caused to the health of individuals by taking measures such as teaching the correct way to use cyberspace and creating restrictions Manuscript profile -
Open Access Article
4 - چالشها و کاستیهای مبارزه با پولشویی در حقوق ایران
احمد یوسفی صادقلو حامد دانشجو -
Open Access Article
5 - Analysis of the Jurisprudence Nature of Technology Transfer in Petroleum Contracts
Hojjat Shafiei Majid VaziriTechnology transfer in petroleum contracts must have jurisdictional legislation and provide materials to the contracting parties therefore, it is necessary to explain the jurisprudential nature of technology transfer in these contracts. This descriptive-analytic researc MoreTechnology transfer in petroleum contracts must have jurisdictional legislation and provide materials to the contracting parties therefore, it is necessary to explain the jurisprudential nature of technology transfer in these contracts. This descriptive-analytic research answers the questions that what is the jurisprudential nature of technology transfer in petroleum contracts? which of the following is in accordance with Islamic jurisprudence? After examining different types of international legal and indefinite contracts and different formats such as bye back, leasing and reward contract it was found the step four of bye back (IPC) it is very similar to lease and reward contracts. also concluded that technology transfer in Petroleum contracts is similar to leasing. The most important legal effect is that, under the terms of the contract for the lease of individuals, the contractor has no rental right of ownership, and is merely entitled to receive the remuneration provided by the service. Manuscript profile -
Open Access Article
6 - Related-Party Transactions and Financial Statement Comparability: An Empirical Study of the Conflict of Interest Hypothesis
Khadijeh Najafian Mehdi Safari GerayliAccording to the conflict of interest hypothesis, directors take advantage of related-party transactions for their personal benefits so that companies with related-party transactions present less comparable financial information to mask the adverse effects of such trans MoreAccording to the conflict of interest hypothesis, directors take advantage of related-party transactions for their personal benefits so that companies with related-party transactions present less comparable financial information to mask the adverse effects of such transactions and thus prevent stakeholders from recognizing them. Given this argument, this study aims at exploring the effect of related-party transactions on the comparability of financial statements. To do so, a sample of 86 firms listed in Tehran Stock Exchange during the years 2012-2016 were selected and then tested using multivariate regression model based on panel data. In accordance with the conflict of interest hypothesis, the results revealed that related-party transactions lead to a fall in financial information comparability. The findings of the study not only fill the research gap in the field, but also benefit investors, stock exchange and other stakeholders in decision making process Manuscript profile -
Open Access Article
7 - The role of earnings management in the effect of related party transactions, financial crisis and firm size on tax avoidance
Abdolrasoul Rahmanian Koushkaki Ayesheh MasoomiThe present study investigates the effect of transactions with related parties, financial crisis and company size on tax avoidance with emphasis on the mediating role of profit management. This research is practical in terms of its purpose, and from the point of view of MoreThe present study investigates the effect of transactions with related parties, financial crisis and company size on tax avoidance with emphasis on the mediating role of profit management. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 133 companies were selected as the research sample in the 10-year period between 1391 and 1400. The results of the research show that transactions with related parties have an adverse effect on tax avoidance. However, profit management has a direct impact on tax avoidance. Also, transactions with related parties have a direct impact on profit management. Company size has a direct impact on earnings management. Transactions with related parties have an effect on tax avoidance with the mediation role of profit management. Manuscript profile -
Open Access Article
8 - Effect of natural and legal persons trading in the occurrence of price bubbles in Tehran Stock Exchange
Mirfeyze Fallahshams Meysam alimohammadiThis paper examines the impact of individual and institutional trading in a bubble in the price of listed companies in Tehran Stock Exchange. First, through some tests such as Runs test (test based on rows or flow test), skewness, stretching and duration dependence was MoreThis paper examines the impact of individual and institutional trading in a bubble in the price of listed companies in Tehran Stock Exchange. First, through some tests such as Runs test (test based on rows or flow test), skewness, stretching and duration dependence was found in the Tehran Stock Exchange for the 1391/01/01 up to 1391/09/30 bubbles occurred. In the period between the day and the time series of 5-minute check prices and deals from individual and institutional persons in the interval 5-minute review We have covered the impact of that effect. After performing tests to detect bubbles in the companies studied, the samples were divided into two groups with no bubbles and speculative bubbles. To investigate the impact of the behavior individual and institutional persons in the company speculative bubbles, Transactions of the group of people at a time series between the day 5 minutes from and Using binary Logit regression model to examine the impact of these two transactions are dealt with in the incidence of bubbles. The results of the model indicate that individuals have a greater impact than legal entities, in the development of research have ranged from speculative bubbles. Manuscript profile -
Open Access Article
9 - The signification and its allegorical effects in literary texts
Askari Ebrahimi JouibariThe person in his surroundings deals with the names of people, places, animals, plants, objects, etc. The reason for naming many of these names is on him. One of the issues that engages the curious minds of men is to find The true connection between the name and the wor MoreThe person in his surroundings deals with the names of people, places, animals, plants, objects, etc. The reason for naming many of these names is on him. One of the issues that engages the curious minds of men is to find The true connection between the name and the word from which it is interpreted as a sign The signification of literary texts reflects a great deal and can be examined in various aspects, including allegory. Undoubtedly, allegory, as a powerful and influential tool, has always led to the creation of fantasy and riches in the literary and especially mystical texts, and the works of art that are worthwhile and exquisite.In this article, the author is expanding the arts and creativity of poets and writers of Persian literature using the instrument of signification in developing parables and symbols. Roman","serif"'>In this article, the author is expanding the arts and creativity of poets and writers of Persian literature using the instrument of signification in developing parables and symbols. Manuscript profile -
Open Access Article
10 - حدود اختیارات مدیر فضولی
رضا شاکرمی سید ابراهیم موسوی -
Open Access Article
11 - Representation of some ideas of people in the emergence and happiness of Astarabadi based on Jung's theory
zeynab noroozali Ahmad khatibi khiyali aliasgar halabiOne of the theories that is being explored in literary contexts today is Jung's archetypal theory, and one of the topics of this theory is archetypal ideas, which mainly include person, situation and symbols. One of these assumptions is the character that is seen a lot MoreOne of the theories that is being explored in literary contexts today is Jung's archetypal theory, and one of the topics of this theory is archetypal ideas, which mainly include person, situation and symbols. One of these assumptions is the character that is seen a lot in the butchery of the appearance of Tarshizi and Saadatnameh of Astarabadi, but due to the unknownness of these two works, not enough research has been done on them and many of their valuable angles have been hidden.In this article, by examining this component in the mentioned works, we want to help interpret their verses and answer the questions of how Zohuri and Astarabadi know about the ideas of archetypes and what is the frequency of each idea in Saqiqnameh and Saadatnameh. It seems that despite the lack of knowledge of archeology in the modern sense, emergence and astronomy have a deep and accurate knowledge of archaic ideas and have used them in their works in a special way using the element of imagination. Also, in these two works, the ideas of religious-national figures are superior to other types, and the idea of the seeker is only for the poet who has searched and finally reached mysticism. The result is presented in an analytical-descriptive library method. Manuscript profile -
Open Access Article
12 - بررسی ارتباط معامله با اشخاص وابسته و درماندگی مالی با تأکید بر نقش مدیریت سود
سید حسام وقفی -
Open Access Article
13 - Support strategies of jurisprudence and law in criminal bankruptcy of legal entities
Mahoud Salehi Mohammad Rouhani Moghadam Sayyd Ebrahi GHodsiThe topic of bankruptcy in Islamic jurisprudence is reflected in jurisprudence sources, which are in line with the most advanced human solutions and the latest developments in bankruptcy law, and the rules and solutions that human societies have achieved in a long proce MoreThe topic of bankruptcy in Islamic jurisprudence is reflected in jurisprudence sources, which are in line with the most advanced human solutions and the latest developments in bankruptcy law, and the rules and solutions that human societies have achieved in a long process by trial and error. It has been presented and practiced in Islamic law for a long time. Bankruptcy has been examined in jurisprudential texts in the case of Interdiction. Provisions have been established in the relevant laws, which are sometimes in accordance with jurisprudential orders and in some cases derived from French law. However, in the criminal regulations of the country, despite the provision of criminal liability of legal entities by the legislator, the failure of the courts to issue criminal bankruptcy judgments in relation to legal entities has created many problems, which has become a new way to avoid large debtors. The purpose of this article is to examine the legal and jurisprudential support strategies in the criminal bankruptcy of legal entities. The findings of this research show that profit-seeking people cling to legal loopholes and manifest bankruptcy in order to benefit from existing exemptions for illegitimate purposes, including running away from debt they achieve. Manuscript profile -
Open Access Article
14 - Examining the moderating role of politcal connections of the board in the relationship between related party transactions and earnings management
Ahmad Abdollahi Yasser Rezaei PitenoeiAccording to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at inve MoreAccording to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at investigating the link between related-party transactions and earnings management in the firms listed on the Tehran Stock Exchange. In addition, it seeks to answer whether political connections moderate this association. To this end, the present study adopts related-party transactions as the independent variable, political connections as the moderating variable, and discretionary accruals as the dependent variable. The statistical population of the research consists of 86 firms listed on the Tehran Stock Exchange during the years 2015-2019. The research hypotheses were tested using a multivariate regression model based on panel data. The findings reveal that related-party transactions are significantly correlated with earnings management. Also, the membership of political figures on the firms’ boards intensifies the relationship between related-party transactions and earnings management. Manuscript profile -
Open Access Article
15 - بررسی ارتباط ارزشی حکمرانی خوب و کوچک سازی مدیریت سود با استفاده از معاملات غیرطبیعی با اشخاص وابسته
وحید بخردی نسب فاطمه ژولانژاد -
Open Access Article
16 - رابطه معاملات با اشخاص وابسته، مالکیت سهامداران نهادی و اعضای غیرموظف هیئت مدیره با ارزش بازار شرکت
فرزانه حیدرپور میثم گلستانی -
Open Access Article
17 - The Impact of Transactions with Affiliated Individuals on the Manipulation of Actual Activities, with Emphasis on the Role of Regulatory Corporate Governance
Ali mohammadi Ali Nikouei Sardar EsmaeilzadehThe purpose of this research is to investigate the impact of transactions with affiliated individuals on the manipulation of real activities, as well as to examine the moderating role of corporate governance mechanisms on the relationship between transactions with affil MoreThe purpose of this research is to investigate the impact of transactions with affiliated individuals on the manipulation of real activities, as well as to examine the moderating role of corporate governance mechanisms on the relationship between transactions with affiliated individuals and real earnings management. In line with the research objectives, a sample of 130 companies from among the listed companies in Tehran Stock Exchange during the period of 2007 to 2016 was selected and analyzed through regression models using panel data. In general, the findings show that transactions with affiliated individuals have a positive and significant impact on the management of real earnings, in other words, with the increase of transactions with affiliated individuals, real earnings management also increases. The results also show that the independence of the board of directors, institutional ownership and management ownership weaken the positive relationship between transactions with affiliated individuals and real earnings management. Regarding the effect of the size of board of directors and the CEO’s duality on the relationship between transactions with affiliated Individuals and real earnings management, there were no statistically significant results. Manuscript profile -
Open Access Article
18 - تحولات نهاد اقدامات تأمینی و تربیتی
ابراهیم رجبی محمدصادق چاووشی -
Open Access Article
19 - Analysis of jurisprudential principles of criminal responsibility of governments
mahmood mohamadi jorjafaki Ruhollah afzali goroh majid khazaeiBackground and Aim: In Islamic jurisprudence, there is no explanation about the criminal responsibility of the government as a legal entity, and only in the works of some great jurists, there are discussions about proving the legal personality of institutions such as wa MoreBackground and Aim: In Islamic jurisprudence, there is no explanation about the criminal responsibility of the government as a legal entity, and only in the works of some great jurists, there are discussions about proving the legal personality of institutions such as waqf, treasury and government; However, using the logic of inference, solid reasons can be provided for this issue with strong jurisprudential support. In this article, the authors seek to answer the question of what jurisprudential basis is the attribution of criminal responsibility to governments?Method: The present study has been compiled by descriptive-analytical method with library study.Findings and Results: The authors, while typologizing government crimes and expressing the acceptance of the legal personality of the government in Islamic jurisprudence and also accepting the ability to assign criminal responsibility to governments, to general jurisprudential principles such as the book and tradition and specific jurisprudential principles including the rule of ta'zir The Deputy Prime Minister, the rule of expediency, the rule of invalidity, the responsibility for the conduct of another person, the rule of maintaining order, criminal justice and finally the morals have been discussed and the research results confirm that the criminal responsibility of governments - They have been legislated after 1392 - from the perspective of Islamic jurisprudence, it also has validity and legitimacy. Manuscript profile -
Open Access Article
20 - چالش های فراروی مسئولیت اشخاص حقوقی در تیراندازی ماموران مسلح در حقوق کیفری ایران و مقایسه آن با حقوق کیفری انگلستان
ارسلان جمادی محمود مالمیر مسعود حیدری -
Open Access Article
21 - Analysis of the Legislative Response of the Criminal Justice System in the Realm of Crimes Committed by Legal Entities
jamile zeinali mohsen shekarchizadeh raziye Ghasemi KehrizsangiBackground and Aim: The approach or nature of response of a criminal justice system is related to the criminal policy approach of the same system in the field of crime and can be reformist, punitive, controlling or restorative, as the case may be. In the meantime, the r MoreBackground and Aim: The approach or nature of response of a criminal justice system is related to the criminal policy approach of the same system in the field of crime and can be reformist, punitive, controlling or restorative, as the case may be. In the meantime, the response to legal entities will be inherently different from that of natural persons who have committed a crime. In other words, with the normal mechanism envisaged for responding to crimes committed by natural persons, it is not possible to hold legal entities accountable. The response of the criminal justice system is in the form of punishing legal entities, which among the general Sharia punishments, only ta'zir can be applied to legal entities, and it is better for legal entities that the specific punishments of these entities, such as dissolution, confiscation, prohibitions, punishment Use cash and issue a sentence.Methodology: The present study is descriptive and analytical.Findings and Results: The Iranian criminal justice system in the response system suffers from the inadequacy of the penalties provided for all legal entities. Also, public law legal entities that have no criminal liability in the exercise of sovereignty, and ambiguity in the instances of government orders is a way for public legal entities to escape criminal liability. Establishment of differential criminal procedure rules for responding to crimes committed by legal entities, as well as determining the exact manner of execution of specific punishments for legal entities are among the basic needs of this response system. Manuscript profile -
Open Access Article
22 - دادرسی عادلانه در مرحله ابتدایی، معیارها و ضمانت های اجرا
اسدالله ناصری کریموند سید یزدالله طاهری نسب محسن شکرچی زاده -
Open Access Article
23 - The rights of Detained persons from the perspective of the Iranian Code of Criminal Procedure and the rules of the International Criminal Court
Abbas TadayoonField and Aims: The accused should not be considered a criminal at any stage of the trial, and this requires observing the principle of prohibition of unlawful detention of persons and guaranteeing the rights of detainees during the trial and treating them appropriately MoreField and Aims: The accused should not be considered a criminal at any stage of the trial, and this requires observing the principle of prohibition of unlawful detention of persons and guaranteeing the rights of detainees during the trial and treating them appropriately and with dignity during the trial and detention. The principle is based on freedom, and the arrest of individuals is an exception to this principle. Hence, this exception conflicts with the principle of immunity of citizens from arbitrary arrest or detention, which is rooted in the principle of innocence, and this requires that the legal criteria for the arrest and detention of individuals be precisely defined.Method: This is a qualitative and applied research in terms of purpose and in terms of collecting information by documentary method and studying international documents, sources related to the subject and the obtained information has been analyzed descriptively-analytically. Findings and conclusion: In addition to the rights of the interrogation and preliminary investigation, in particular the right to be informed of the charges and the rights of the accused, detainees have the right to be immediately examined by a competent judicial authority to verify the lawfulness of the detention and enjoy other legal rights. And also to protest their legal detention from the beginning of their arrest until their release. Of course, it must be possible to compensate these detainees if their detention is illegal. This is the minimum legal rights of detainees as enshrined in the Code of Criminal Procedure and the Rules and Procedures of Case Courts and the International Criminal Court. Manuscript profile -
Open Access Article
24 - Eight Archetypal Persian in SaghiNameh of Zohouri and Sa’adatNameh Astarabadi based on Jung's theory
زینب نوروزعلی ahmad khatibi aliasqar halabiArchetypal ideas include person, situation, and symbols. The idea of personality is very common in Astarabadi's Sa’adat Nameh and Zohouri’s Saghi Nameh. However, due to the unknown nature of these two works, not enough research has been done on them and ma MoreArchetypal ideas include person, situation, and symbols. The idea of personality is very common in Astarabadi's Sa’adat Nameh and Zohouri’s Saghi Nameh. However, due to the unknown nature of these two works, not enough research has been done on them and many of their valuable angles have been hidden.Therefore, by examining this component in the above works, we intend to help interpret their verses and answer the questions that cognitive emergence and astronomy are related to the ideas of archetypes and what is the frequency of each idea in SaghiNameh and Sa’adatnameh. It seems that despite not knowing the knowledge of archeology in the modern sense, Zohouri and Astrabadi had a deep and accurate knowledge of the ideas of archaism. And they have used them in a special way by using the element of imagination in their works. Also in these two works, the ideas of religious and national figures were superior to other types and the idea of the seeker is only for the poet who has searched and finally reached mysticism.This research is presented in descriptive-analytical method As a result. Manuscript profile -
Open Access Article
25 - فرار مالیاتی در پایه مالیات بر درآمد اشخاص حقوقی در ایران ) برآوردهای سالانه 1392-1352(
رضا امیدی پور جمشید پژویان -
Open Access Article
26 - تأثیر معاملات با اشخاص وابسته بر سود سهام نقدی
علی اسماعیل زاده مقری صدیقه علی جان زاده قرا سید امین هادیان -
Open Access Article
27 - تاثیر معاملات با اشخاص وابسته بر ارزش شرکت
رویا دارابی محمود داود خانی -
Open Access Article
28 - Auditor Opinion Shopping and Related Party Transactions: Evidence of Tehran Stock Exchange
hasan yari Mahmoud Shahbakhsh Rafik BaghomianAbstract The present study was conducted to investigate the relationship between auditor opinion shopping and related party transactions. In this regard, we analyzed financial statements of 117 companies listed in Tehran Stock Exchange (TSE) for the period of 2015-2019 MoreAbstract The present study was conducted to investigate the relationship between auditor opinion shopping and related party transactions. In this regard, we analyzed financial statements of 117 companies listed in Tehran Stock Exchange (TSE) for the period of 2015-2019. The present study is an applied research and was conducted by descriptive-correlation method. In this present study, the composite index of Amiri and Fakhari (2020) was used to measure auditor opinion shopping. in this study, independent variable is related party transactions that was measured by dividing related party transactions on sales. Hypothesis testing was carried out through logistic regression model and Eviews 10 software. The results indicated that related party transactions have a positive and significant relationship with the auditor opinion shopping. Also, the results indicated that non-operating related party transactions have a positive and significant relationship with auditor opinion shopping. However, there was no significant relationship between operating related party transactions and auditor opinion shopping. Manuscript profile -
Open Access Article
29 - Effects of Related Party Transactions on Firms’ Credit Ratings
Roya Darabi MORTEZA SADEGHIAbstractCorporate credit rating facilitates investment decision by comparing their credit risk with each other, On the other hand, the rate of the company determines the cost of financing in capital market.This study investigates the effects of the disclosure of related MoreAbstractCorporate credit rating facilitates investment decision by comparing their credit risk with each other, On the other hand, the rate of the company determines the cost of financing in capital market.This study investigates the effects of the disclosure of related party transactions on firms’ credit ratings. Therefore, in order to test the research hypothesis, a sample of 105 firms was selected from the firms listed in Tehran Stock Exchange during the period 2016 to 2020 . the hypotheses were tested using regression method on panel data. The results showed that the f Related Party Transactions Disclosure and Credit Ratings, there is a negative significant relationship And these transactions will reduce the credit rating of the company. It is therefore recommended that financial analysts and rating agents evaluate the effects of these transactions and incorporate them into their valuation and credit rating models. Manuscript profile -
Open Access Article
30 - Analyzing the dimensions and components of criminal responsibility of legal entities in Iranian criminal law with an approach to Imami jurisprudence
Amirjavad Laminezhad Eisa Baninaeimeh amir alboaliCriminal liability of legal entities is one of the most important and controversial issues in criminal law. In different legal systems, there are different approaches to this issue. In some systems, legal entities are not held criminally responsible, while in others, le MoreCriminal liability of legal entities is one of the most important and controversial issues in criminal law. In different legal systems, there are different approaches to this issue. In some systems, legal entities are not held criminally responsible, while in others, legal entities can be held responsible for criminal acts along with natural persons. In Iranian law, the criminal liability of legal entities is recognized in the Islamic Penal Code approved in 1392. However, this law has not specified the terms and conditions of criminal liability of legal entities in detail. Hence, there are many differences of opinion in this field. In this article, with a descriptive and analytical method, the criminal liability of legal entities in Iran's criminal law has been examined. In this review, the concept and nature of criminal liability of legal entities has been discussed first. Then, the criminal responsibility of legal entities in Iran's criminal law has been comparatively investigated. Finally, according to the results of this study, the strengths and weaknesses of the criminal liability of legal entities in this legal system have been discussed. Then, the criminal responsibility of legal entities in Iran's criminal law has been comparatively investigated. Finally, according to the results of this study, the strengths and weaknesses of the criminal liability of legal entities in this legal system have been discussed. Manuscript profile -
Open Access Article
31 - Examining jurisprudential opinions on the criminal responsibility of individuals in cyberspace
seyyed aliakbar bozorgnia Ali Faqihi Akbar FallahJurisprudence is one of the most extensive Islamic sciences and knowledge that have a constructive role in the lives of Muslims. In religious traditions, it is emphasized on "jurisprudence" and the learning of halal and haram issues and its significant role in human lif MoreJurisprudence is one of the most extensive Islamic sciences and knowledge that have a constructive role in the lives of Muslims. In religious traditions, it is emphasized on "jurisprudence" and the learning of halal and haram issues and its significant role in human life, so that prosperity and evolution Humanity depends on it. Among other things, in some narrations, learning the "laws of halal and haram" is mentioned as a duty of every Muslim, which should be learned from his family. It has provided advanced technologies, but at the same time, it has also created favorable conditions for the emergence of cybercrimes, which are committed by both natural and legal persons. The method of this article is analytical-descriptive, and the author in this article is looking for the question that Islamic jurists based on fourth evidences, what are their views on cyber issues centered on legal entities? Is it possible to point out some examples of legal entity issues related to cyber space in jurisprudence or not? It seems that considering the existence of legal entities and criminal liability in cyber space, although these issues are not directly discussed in jurisprudential sources, it is possible to justify the legality of criminal liability of legal entities in cyberspace with jurisprudential evidence. Manuscript profile
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