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  • List of Articles


      • Open Access Article

        1 - Open banking in the age of digital transformation: theoretical approach and behavioral analysis
        shadi oyarhossein ABBAS TOLOIE reza radfar alireza pourebrahimi
        In the present era, under the title of digital transformation era, we are facing a tsunami of data and information, and in this era, we can admit that what will cause this great transformation in the country's banking industry, under the title of digital banking, is the More
        In the present era, under the title of digital transformation era, we are facing a tsunami of data and information, and in this era, we can admit that what will cause this great transformation in the country's banking industry, under the title of digital banking, is the use of open banking using the volume There is a lot of data and information in providing quality and special services to customers. In this field, the main key to enter the banking field is to use fintechs. Financial institutions are moving quickly to develop their response to the advancement of open banking by fintechs and other non-traditional financial institutions. The methodological approach of the current research is scientific and based on the literature of the subject and theoretical foundations, the result of which is the identification and presentation of a scientific framework that enhances knowledge. In this article, after examining and understanding open banking in the era of digital transformation, the ecosystem of open banking, approaches and products of this field have been introduced, and then, with a scientific and research review of the background of open banking, the course of its developments in the world and Iran has been outlined. Finally, the current research shows that the main window to enter the era of digital transformation in the banking industry is the use of platforms and APIs with combined models that suit the needs of each customer. Manuscript profile
      • Open Access Article

        2 - Presenting a Conceptual Model of Financial Market Entrepreneurship Based on Emotional Intelligence
        Negin Mobini Bahareh Banitalebi Dehkordi
         Today, dynamic financial markets are a suitable platform for entrepreneurs to play a role using skills such as emotional intelligence, creativity, innovation and movement in the direction of development and evolution in the society. The purpose of this research is More
         Today, dynamic financial markets are a suitable platform for entrepreneurs to play a role using skills such as emotional intelligence, creativity, innovation and movement in the direction of development and evolution in the society. The purpose of this research is to explain the concepts of entrepreneurship and emotional intelligence from the perspective of knowledge, as well as to present the model of financial market entrepreneurship based on emotional intelligence from the perspective of experts, for the first time in Iran. In order to achieve this goal, using the snowball sampling technique, a qualitative interview conducted with 12 experts in the form of open questions. Then, based on the Descriptive-Claizeian phenomenological approach, the data analyzed in seven stages and main and secondary factors and components were extracted, analyzed and classified. After measuring the reliability and validity of the results, finally, the proposed model of entrepreneurship from the perspective of emotional intelligence in the financial market was presented. Based on the findings of this research, the proposed model includes 13 main factors and 203 influential components in the formation of the entrepreneurial model from the perspective of emotional intelligence in the financial market of Iran, and the main factors of the model include self-awareness, self-management, self-motivation, other awareness, Other managerial, collective skills, as well as social factor, personality factor, situational factor, cognitive factor, educational factor, demographic factor and environmental factor Manuscript profile
      • Open Access Article

        3 - The fundamental distinctions between warehouse receipts and specific commercial documents
        Naeim Alinaghi Ismaeil Abbasi mahdi montazer Morteza Shahbazinia heydar hassanzadeh
        Commercial documents have their own unique features due to their various functions. The warehouse bill is included in the general concept of commercial documents. What are the fundamental differences between the above-mentioned document and commercial documents, in part More
        Commercial documents have their own unique features due to their various functions. The warehouse bill is included in the general concept of commercial documents. What are the fundamental differences between the above-mentioned document and commercial documents, in particular, is an issue that has been addressed in this article using the analytical-descriptive method. Specific Commercial documents include bills of exchange, promissory notes and cheque, which have some similarities with warehouse receipts in terms of efficiency and temporary characteristic. Endorsement, joint responsibility of the payers is among these features. In addition, one of the most important fundamental differences between this document and other commercial documents is in the stage of creating the document. The warehouse bill submitted to the owners of the goods in a special and printed form. The most obvious difference between a bill of exchange, promissory note and cheque with a general warehouse bill is the demanding, which means that in case of non-acceptance of the bill of exchange (default) by the promissory note or non-payment of the amount stated in the bill of exchange by the accepting promissory note, a default protest or non-payment protest will be set up, and there are many advantages in organizing this protest. Another fundamental difference in criminal prosecution is the issuer of the cheque, which is not present in the warehouse bill. Manuscript profile
      • Open Access Article

        4 - Presentation of electronic banking forensic policy model
        afshin khodamoradi علیرضا پورابراهیمی mohamad ali afsharkazemi
        Given the complexity of tools as well as the variety of banking activities and intra-system communications, maintaining the banking system’s health and stability refers to one of the key reasons for monitoring banks and credit institutions in today’s banking More
        Given the complexity of tools as well as the variety of banking activities and intra-system communications, maintaining the banking system’s health and stability refers to one of the key reasons for monitoring banks and credit institutions in today’s banking industry; on the other hand, cybercriminals may cause serious harm. This is a descriptive-quantitative research employing two of deep thinking and survey study methods and different tools (interview, observation, questionnaire, and document review) for data collection. Its statistical population includes the investigation of cyber incident logs over the recent year, and no special sampling has been carried out. After presenting the model, the usual simulators, particularly MATLAB, are utilized based on the project needs and the results are reviewed according to the execution speed. The system designed to detect various criminology types caused by cyber incidents on the Internet is expected to have high flexibility and to be applied to other types of websites. Manuscript profile
      • Open Access Article

        5 - Proposing a role model of accounting obligations in companies accepted in Tehran stock exchange relying on critical financial knowledge
        re مظفری Mohammad Reza Pourali mahmood samadi سیدفخرالدبن فخرحسینی
        Paying attention to the principles and requirements of accounting in stock exchange companies is one of the distinguishing components from the perspective of financial knowledge, which helps company managers to make favorable and strategic decisions in order to achieve More
        Paying attention to the principles and requirements of accounting in stock exchange companies is one of the distinguishing components from the perspective of financial knowledge, which helps company managers to make favorable and strategic decisions in order to achieve goals in accordance with professional ethics and attention. It is based on the principles of guidance and guidance, but the inclusion of requirements and principles that can raise the level of expectations of the stakeholders can bring this type of accounting to the desired results, relying on the principles of critical thinking that seeks persuasion and transparency. Financialization among the stakeholders includes the shareholders and customers of the companies; it is a suitable foundation and foundation for this, with the reviews of the researches related to the accounting requirements in the companies, paying attention to the role of knowledge. Critical finance has been neglected, for this purpose, in this article, this research gap is investigated and the factors affecting the accounting requirements in Tehran Stock Exchange companies are identified based on the principles of critical thinking, based on the opinions 15 experts, who have doctorate education with at least 20 years of experience, were selected as a purposeful and accessible sampling, in the form of a theoretical paradigm model. The foundation is provided. The results of the research showed that in the section of causal factors including the development of exchanges and communications, corporate governance and systematic approach, central factors include the promotion of strategic approach, strengthening of management indicators and critical principles, and underlying factors including the management of stakeholders and intervening factors including environmental conditions. In addition, the strategies include the development of social responsibility, strategic needs assessment, partial acceptability and partial legitimacy, and the resulting factors include the systematic development of financial indicators and the increasing growth of market share. Manuscript profile
      • Open Access Article

        6 - Introduction a conceptual model of the effective factors of contrarian trading strategy in the formation of a profitable portfolio using the Grounded theory
        Ebrahim Qashqai Allah Karam Salehi Ali Mahmoodirad
        Creating a profitable investment portfolio is an important issue for market investors. Contrary to the efficient market hypothesis, excess returns are likely to be achieved if the investment strategy is chosen appropriately. The main purpose of this study is to provide More
        Creating a profitable investment portfolio is an important issue for market investors. Contrary to the efficient market hypothesis, excess returns are likely to be achieved if the investment strategy is chosen appropriately. The main purpose of this study is to provide a conceptual model of the effective factors of contrarian trading strategy in the formation of a profitable portfolio using the Grounded theory in the Iran capital market. Data collected through interviews with 12 university experts who selected by theoretical sampling method using snowball technique. The results using the Grounded theory suggest that the investors characteristics of the causal type, macroeconomic factors, capital market factors, corporate factors and managerial factors of the intervening type, market constraints and regulatory processes of the contextual type, published news and financial statement features of the strategy type and stock returns and market performance criteria of the consequence type that are effective in forming a profitable portfolio in the stock market. Manuscript profile
      • Open Access Article

        7 - Examining the Reaction of Economic Complexities to Financial Stress Impulse, a Case Study of Iran
        abolfazl shahabadi ثمینه gh
        By studying financial crises and stress in recent years, especially in Iran, and its rapid spread and transfer to the economy, it can be seen that the effects of financial stress on macro variables in the field of knowledge-based economy have been given less attention. More
        By studying financial crises and stress in recent years, especially in Iran, and its rapid spread and transfer to the economy, it can be seen that the effects of financial stress on macro variables in the field of knowledge-based economy have been given less attention. Therefore, the aim of this research is to estimate the response of macro variables related to the field of the knowledge economy (economic complexity index) in the face of financial stress shocks in Iran. In order to achieve this goal, the effects of systemic financial stress shocks on economic complexity and its determinants, including foreign direct investment, are evaluated during the period of 2017-2018 with the help of the Bayesian autoregression approach. The results of the study show It shows that the investigated variables, including economic complexity and foreign direct investment, react negatively to financial stress shocks in the long term, and their reaction is dampened over time. Manuscript profile
      • Open Access Article

        8 - Evaluating the impact of governments' capital expenditures in the framework of the Crowding-In effect on the return of the stock price index
        پیمان اکبری FARZAD Moayeri ali asghar taherabadi
        The main problem is to investigate and compare the impact of government capital expenditures on stock returns in the framework of the crowding-in effect in two groups of countries with a high level of development and countries with a medium level of development. In this More
        The main problem is to investigate and compare the impact of government capital expenditures on stock returns in the framework of the crowding-in effect in two groups of countries with a high level of development and countries with a medium level of development. In this regard, by using Fisher's theory and empirical studies, the stock return rate model was defined for them and estimated using the balanced panel data technique. The results confirmed the positive effect of Crowding-In on the return of the stock price index in both groups of the study countries. In addition, the results showed that the effect of Crowding-In on the performance of the stock price index is not the same in both groups of study countries and it is more in countries with a medium level of development. Manuscript profile
      • Open Access Article

        9 - Explaining the non-linear relationship between the central bank intervention index and the profitability of commercial banks by considering the credit risk in the country's banking network
        azam sadat atyabi Alireza daghighiasli Marjan Damankeshideh منیژه هادی نژاد gholamreza geraeinejad
        The purpose of this article is to investigate the non-linear effect of the central bank's intervention index, taking into account credit risk, on the profitability of commercial banks in the country's banking network. For this purpose, the panel model with a threshold a More
        The purpose of this article is to investigate the non-linear effect of the central bank's intervention index, taking into account credit risk, on the profitability of commercial banks in the country's banking network. For this purpose, the panel model with a threshold approach (PSTR) has been used based on the annual data of banks admitted to the Tehran Stock Exchange during the years 2010 to 2019. Based on the estimation results of the model in the linear part for banks admitted to the stock exchange in the first, second and third models; The growth of banking facilities, the size of the bank and the intervention of the central bank have a significant effect on profitability. Due to the confirmation of the nonlinearity of the model by the test (LM), the analysis of this part of the model has more validity. The estimation results of the non-linear part of the model (second regime) also show the existence of a significant effect of the variables; The growth of banking facilities, bank size, credit risk and central bank intervention in all three models have an effect on banks' profitability. So that for one percent increase in the growth of banking facilities, respectively; The rate of return on assets in the first model is -0.02, the rate of return on equity in the second model is -0.03, and the net interest income in the third model decreases and increases by 0.07. The increase in the intervention of the central bank has also led to a decrease in the profitability of commercial banks. Therefore, it is suggested that commercial banks act through measures such as reviewing and correcting the inhibiting factors and the speed of action in collecting existing receivables in order to reduce non-current receivables, merging the unprofitable bank with the profitable and successful bank, etc. Manuscript profile
      • Open Access Article

        10 - Providing a feasibility model for the establishment and development of block chain technology in Tehran Stock Exchange market transactions
        mohammadreza malekshoar heydar amiran mehrzad minouei
        The main goal of this research is to present a model for the feasibility of deploying blockchain technology for the Tehran Stock Exchange (in 1400). This research is a survey in terms of the practical purpose of the data collection method. The tool used in this research More
        The main goal of this research is to present a model for the feasibility of deploying blockchain technology for the Tehran Stock Exchange (in 1400). This research is a survey in terms of the practical purpose of the data collection method. The tool used in this research includes a 14-question questionnaire made by the researcher. Its content validity has been confirmed by experts and its reliability was calculated through Cronbach's alpha of 0.915. The research community was Tehran Stock Exchange industry experts, 293 people were selected based on the available sample. The results obtained from the implementation of the confirmatory structural model show that in order to establish blockchain technology in the Tehran Stock Exchange, the highest path coefficient related to the organizational component (with a coefficient of 0.81) is in the second place of the technology component (with a path coefficient of 0.77) and in the third place is the environmental component (with a coefficient of path 0.61) is located. In addition, the highest path coefficient of the indicators is related to the knowledge of human resources of the organization with a path coefficient of 0.89 Manuscript profile