List of Articles تسهیلات مالی

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Determination and Ranking of Leading Industries for the loan and facility paid by the banks (Emphasis on Financial Index)
  Mohsen Hamidian
  The industries are so called the owner's priority which have the optimum economical and financial turnover. Separately studding these divisions and also expressing the reasons for providing the loans and facilities are the required factors for making the priority. In th More

  The industries are so called the owner's priority which have the optimum economical and financial turnover. Separately studding these divisions and also expressing the reasons for providing the loans and facilities are the required factors for making the priority. In this paper, financial indexes are used to survey the industries of the country in 2012. The studied industries are classified, prioritized and analyzed based on the factor analysis, Taxonomy digits (which is based on three digits ISIC codes). The results show that cardinal metals, chemical, automobile and its spare parts and primitive steel and iron production industries have the best performances based on the mentioned indexes, hence they stay at the top-level of the loan and facility paid by the banks. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - پیشگیری کیفری و مشارکتی از بزهکاری مدیران بانکی در قبال تسهیلات مالی با مطالعه تطبیقی نظام حقوقی ایران و کنوانسیون مریدا
  زینب نوروزی دره بیدی محسن شکرچی زاده راضیه قاسمی کهریزسنگی
  10.30495/alr.2021.684633
  Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Usefulness Offair Value of Loan Facility for Predicting Banks, Future Operational Cash Flows
  مریم رستمی حمیدرضا کردلویی غلامحسن تقی نتاج ملکشاه فرهاد حنیفی
  10.30495/faar.2021.687685
  In this study, the model of barth et.al (2001) was applied for predicting banks, future operational cash flows and for calculating fair value of loans was applied the model of Tschirhart et al. (2007).The hypotheses of the study were tested through the panel data gather More

  In this study, the model of barth et.al (2001) was applied for predicting banks, future operational cash flows and for calculating fair value of loans was applied the model of Tschirhart et al. (2007).The hypotheses of the study were tested through the panel data gathered from 18 listed banks in Tehran Stock Exchange. In this researchoperational cash flows of one and two future-year of banks are considered. The findings of the first hypothesis of the research indicated that with 90% assurance only changes of fair value has a significant and negative relation with one year-future operational cash flows and changes of cost of loans has no effect. The findings of the second hypothesis of the research indicated that with 90% assurance both changes of fair value and changes of cost of loanshave a significant and negative relation with two year-future operational cash flows. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Usefulness of Expected Credit Loss of Loan Facility for predicting banks, future profitability
  MARYAM ROSTAMI hamidreza kordlouie Gholamhasan Taghi Nataj Malekshah farhad hanifi
  In this study the usefulness of expected credit loss of loan facility compared with loss impairment for predicting banks, future profitability was tested. The model of Altamuro and Beatty (2010) and Kanagaretnam et al. (2014) was applied for predicting banks, future pro More

  In this study the usefulness of expected credit loss of loan facility compared with loss impairment for predicting banks, future profitability was tested. The model of Altamuro and Beatty (2010) and Kanagaretnam et al. (2014) was applied for predicting banks, future profitability and for calculating fair value of loans was applied the model of Tschirhart et al. (2007) and expected credit loss is calculated by fair value of loans. The hypotheses of the study were tested through the panel data gathered from 18 listed banks in Tehran Stock Exchange.The findings of the first hypothesis of the research indicated that with 95% assurance loss impairment has a significant and negative relation with one year-future profitability and expected credit loss has no effect. The findings of the second hypothesis of the research indicated that with 95% assurance both of expected credit loss and loss impairment have a significant and negative relation with two year-future profitability. Also the size of assets has a significant and positive relation with one and two year-future profitability. Manuscript profile