List of Articles پرداخت بدهی

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  1 - Investigating the Effect of Risk of Non-Repayment of Debts on Credit Rating Due to the Adjusting Role of Financial Constraints
  zohreh hajiha Auob Ghorbani
  10.30495/jma.2021.19285
  Objective: Today, identifying the factors affecting the credit rating is of particular importance in terms of comparing the credit risk of one firm with other firms and also in terms of competitiveness of the firm. The purpose of this study was the Investigating the Eff More

  Objective: Today, identifying the factors affecting the credit rating is of particular importance in terms of comparing the credit risk of one firm with other firms and also in terms of competitiveness of the firm. The purpose of this study was the Investigating the Effect of Risk of Non-Repayment of Debts on Credit Rating Due to the Adjusting Role of Financial Constraints. Method: The present study is an applied research in terms of purpose. Also, in this study, according to the type of data and available analysis methods, the combined data method has been used. Data collection method, document mining method and referring to databases; and the method of data analysis is inferential. In the present study, the required data have been extracted from the new Rahvard software, corporate financial statements and documentation, as well as the Cadal site. The statistical population of the present study is all companies listed on the Tehran Stock Exchange in the period 2012 to 2021 and the software used to prepare data and estimate models is Eviews 10. Combined data model was used to test the research hypotheses. Results: The results of the research hypotheses test show that companies that perform poorly in repaying the principal and interest of their financial obligations cause distrust of creditors, which in turn reduces the credit rating of the company. The results also showed that financial constraints have a positive effect on the relationship between the risk of non-repayment of debts and the credit rating of the company. Thus, companies with financial constraints have a high risk of non-repayment of debts, and as a result, the distrust of creditors increases, which leads to a decrease in the credit rating of companies. Conclusion: Investors and lenders like to pay more attention to companies with less financial constraints. As a result, these companies find greater credibility with investors and lenders through easy financing. Also, the increased risk of non-repayment of debts causes the creditors to be pessimistic about the company for not paying their financial obligations; As a result, in such a situation, easy and varied financing will have a significant impact on reducing the risk of non-repayment of debts and lenders will increase the credit rating of companies. Investors and creditors can use the results of this study to select the right companies to invest. Also, organizations that rank companies can use the risk of non-repayment of debts and financial constraints as two very important and determining factors in the ranking. Manuscript profile
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  2 - Studying the Effect of the components of the cash conversion cycle and return on assets in abkame company.
  Khosro Faghani Makarani Zahra Bineshian Yaser Ahmadi
  This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables More

  This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables consist of: Account Payable period,Inventory Turnover Period,Account Receipt Period. Current ratio, debt ratio, sales growth was considered as a control variable. For analyzing datas and accepting or rejecting each hypothesis we use from pearson and regresun correlation coefficient also we use that for normality. The conclusion of this study shows an inverse relationship between variables of cash conversion cycle and return on assets. it means if account receipt, cash conversion cycle and period of debt payment  increase ,the profitability of this company will decrease  so managers can create the positive value for shareholders with decreasing period of debt payment, period of inventory turnover, period of demand collection and… Manuscript profile
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  3 - A Model for Explaining Working Capital Management: A Structural Equilibrium Modeling Approach
  Syed Ali Mahdian Iraj Noravesh
  Working capital is a huge part of the company's capital and its management is of great importance. Because current assets and liabilities include items that directly contribute to the operating cycle of the company. Therefore, based on this argument, the present study a More

  Working capital is a huge part of the company's capital and its management is of great importance. Because current assets and liabilities include items that directly contribute to the operating cycle of the company. Therefore, based on this argument, the present study aims to provide a model explanation for working capital with financial performance and profitability of the company with the approach of structural equation modeling. For this purpose, a sample of 159 companies accepted in Tehran Stock Exchange during the years 2010-2010 was selected. Working capital management (hidden variable) by observable variables (average payback period, average period of inventory turnover, average payment period, cash cycle, cash holdings, current ratio, and cash cycle turnover efficiency) and performance The financial and profitability of the company was also measured based on the rate of return on assets and the rate of return on equity. Following the assurance of the appropriateness of fitting the measurement and structural patterns of research, the results indicate that the management of working capital reduces financial performance. Also, the results of structural equations of this study showed that the management of working capital in accordance with the conservative policy of the manager leads to reduced profitability of the company Manuscript profile
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  4 - Examining the sentences of paying the debt of the deceased (tōzišn) and debt settlement (pēš-tōzišnīh) in Sassanid times from the Mādayān ī hazār dādestestān
  zahra hisseini
  Mādayān ī hazār dādestestān or Book of a Thousand Judgment is the only manuscript of the imperfect from the legal collection of the Sassanid period. This article is studying a legal term tōzišn means paying the debt and paying the debt of the deceased and compena More

  Mādayān ī hazār dādestestān or Book of a Thousand Judgment is the only manuscript of the imperfect from the legal collection of the Sassanid period. This article is studying a legal term tōzišn means paying the debt and paying the debt of the deceased and compenasting of the warranter and pēš-tōzišnīh the meaning of repayment and how the debtor's debt is settled and its purpose is to explain the legal rules to pay of the debt of the deceased and how to settle the debt in the civil society of the Sassanid period. For this purpose, a question arises: What did the legislators envisage in the issuance of Judgments tōzišn and pēš-tōzišnīh to pay the debt and settle it? Based on the existing laws, we find that, Legislators with awareness predicted possible disputes of survivors in the death of the deceased and the debtor's possible evasion of payment and even the debtor's financial poverty and issued rulings for pay the debt of the debtor and pay the debt of the deceased, duties of survivors, the debtor and guarantor are know; and disagreement is eliminated between the family and the legal creditor and by adopting legal solutions, does not exist way to avoid fulfilling the obligations. This article is theoretical and has been done with historical-analytical method. While interpreting the legal term tōzišn and pēš-tōzišnīh, we find its social function in the Sassanid period. Given the lack of documented research in this area, the need to address it is obvious. Manuscript profile
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  5 - The non-linear effect of liquidity and debt repayment on banks profitability in Iraq
  Kiumars Shahbazi Mohammad Ali Mahdi Abed
  10.30495/eco.2024.1997671.2793
  This paper seeks to explore the nonlinear association between liquidity indicators and debt repayment capacity in relation to asset returns. For this purpose, the Panel Smooth Transition Regression (PSTR) method was employed to examine the nonlinear impact of liquidity More

  This paper seeks to explore the nonlinear association between liquidity indicators and debt repayment capacity in relation to asset returns. For this purpose, the Panel Smooth Transition Regression (PSTR) method was employed to examine the nonlinear impact of liquidity indicators (including the ratios of current assets to total deposits, total loans granted to total deposits, and total loans granted to total assets and debt payment capacity indicators (such as the debt ratio and interest coverage ratio) on asset returns from 2011 to 2020. The findings revealed a nonlinear effect of all calculated indicators on asset returns. The magnitude and manner of the independent variables' influence on asset returns varied at different levels, with noticeable distinctions in the effect before and after the threshold value of 1.0586. In light of these results, bank policymakers can strategically select an optimal liquidity level to enhance bank profitability based on asset returns. Manuscript profile