Pub Date : 2021-03-08DOI: 10.24200/jmas.vol9iss01pp79-89
Mohammed Faez Hasan, Hashim Sahib Hadi, Noor Alhuda Hayder Jasim
Nowadays, banks play a significant role in the economy. Thus, its fail extends beyond stakeholders, companies and organization. But may reach to threaten the entire economy. Such an institution better to depend on an early warning system to prevent the costly fail of it. Financial distress prediction (FDP) refers to a method of utilizing statistical models to predict business failure or difficulties that may face banks. A famous earlier model suggested by Altman in which use by the current study to assess the soundness of Iraqi private banks and to find out if such a model could be appropriate to predict financial failure. The model applied to two groups of Iraqi private banks. The first group involves already failure banks; in contrast, the second group comprises Non-failure banks. The study finds that the Altman model unable to predict financial distress in Iraqi private bank with worthwhile accuracy. Therefore, it is inapplicable as applied in other business environments.
{"title":"The Validity of Altman’s Models in Predicting Iraqi Private-Banks Soundness","authors":"Mohammed Faez Hasan, Hashim Sahib Hadi, Noor Alhuda Hayder Jasim","doi":"10.24200/jmas.vol9iss01pp79-89","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp79-89","url":null,"abstract":"Nowadays, banks play a significant role in the economy. Thus, its fail extends beyond stakeholders, companies and organization. But may reach to threaten the entire economy. Such an institution better to depend on an early warning system to prevent the costly fail of it. Financial distress prediction (FDP) refers to a method of utilizing statistical models to predict business failure or difficulties that may face banks. A famous earlier model suggested by Altman in which use by the current study to assess the soundness of Iraqi private banks and to find out if such a model could be appropriate to predict financial failure. The model applied to two groups of Iraqi private banks. The first group involves already failure banks; in contrast, the second group comprises Non-failure banks. The study finds that the Altman model unable to predict financial distress in Iraqi private bank with worthwhile accuracy. Therefore, it is inapplicable as applied in other business environments.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130380069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-08DOI: 10.24200/jmas.vol9iss01pp65-78
Alaa Hussein Fadhil, Ahmed Abdullah Amanah AL- Sammari, Layla Mohsin Hasan AL-Hakeem, Ahmed Muhammadridha Abdulrasool Qandeel
Abstract The research aims to test the impact of the leader’s moral intelligence on strengthening the strategic leadership in production organizations by analysing questionnaire responses of 119 leaders working for administrative, productive and technical sectors inside a textile factory in Kut, south-east of Baghdad, and similar groups from a clothing company in Najaf, south of Baghdad. We applied constructs of Mamede et al. (2013) for moral intelligence (integrity, tolerance, responsibility, compassion) and Duursema’s parameters (2014) for strategic leadership (client focus, operational efficiency, business development, organizational innovation). The collected responses were analysed using structural equation modelling. A leader’s moral intelligence posed an active impact on enhancing the strategic leadership of the firms. The research sample is in the context of competition in the Iraqi industrial and production sectors. Moral intelligence is instrumental in improving the positive relationship in strategic leadership. Implications on the provision of valuable production would add up to the targeted local self-sufficiency. The researchers showed that there is a significant effect on the dimensions of the leader's moral intelligence in strengthening the elements of strategic leadership for organizations
{"title":"The Role of Leaders’ Moral Intelligence to Enhance Strategic Leadership","authors":"Alaa Hussein Fadhil, Ahmed Abdullah Amanah AL- Sammari, Layla Mohsin Hasan AL-Hakeem, Ahmed Muhammadridha Abdulrasool Qandeel","doi":"10.24200/jmas.vol9iss01pp65-78","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp65-78","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Abstract \u0000The research aims to test the impact of the leader’s moral intelligence on strengthening the strategic leadership in production organizations by analysing questionnaire responses of 119 leaders working for administrative, productive and technical sectors inside a textile factory in Kut, south-east of Baghdad, and similar groups from a clothing company in Najaf, south of Baghdad. We applied constructs of Mamede et al. (2013) for moral intelligence (integrity, tolerance, responsibility, compassion) and Duursema’s parameters (2014) for strategic leadership (client focus, operational efficiency, business development, organizational innovation). The collected responses were analysed using structural equation modelling. A leader’s moral intelligence posed an active impact on enhancing the strategic leadership of the firms. The research sample is in the context of competition in the Iraqi industrial and production sectors. Moral intelligence is instrumental in improving the positive relationship in strategic leadership. Implications on the provision of valuable production would add up to the targeted local self-sufficiency. The researchers showed that there is a significant effect on the dimensions of the leader's moral intelligence in strengthening the elements of strategic leadership for organizations \u0000 \u0000 \u0000 \u0000","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130402024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-24DOI: 10.24200/jmas.vol9iss01pp45-64
Seyad Said ShamsiNejhad, Maedeh Dehnamaki, A. Mehdiabadi, V. Shahabi
Banking plays an important role in the economy of any country. The success of a healthy economy depends on a robust and healthy banking system. Savings, investments, production, employment and growth in the national economy are affected by the operations and decisions of the banking system. Lending is one of the main activities of most banks and this is affected by risk. Changes in economic conditions affect bank risk. The borrower's credit status may deteriorate over time due to various factors. Credit risk and its management at the branch level can greatly assist banks' performance. Paying attention to credit risk indices at bank branch level is an issue that has been less addressed. In this study, the researchers have prioritized the evaluation of branch-level indicators using new decision-making techniques, such as SWARA and MABAK, by presenting a general model of the factors influencing credit risk at banks level. We first obtained the weight of the indices using the SWARA technique and using the opinions of ten banking experts and then we are ready to enter the MABAK model. The analysis was carried out in qard al-hasan RESALAT Bank, and in 30 selected branches of the bank.
{"title":"A Hybrid SWARA and MABAK Methods: To Identify Credit Risk of Bank Branches","authors":"Seyad Said ShamsiNejhad, Maedeh Dehnamaki, A. Mehdiabadi, V. Shahabi","doi":"10.24200/jmas.vol9iss01pp45-64","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp45-64","url":null,"abstract":"Banking plays an important role in the economy of any country. The success of a healthy economy depends on a robust and healthy banking system. Savings, investments, production, employment and growth in the national economy are affected by the operations and decisions of the banking system. Lending is one of the main activities of most banks and this is affected by risk. Changes in economic conditions affect bank risk. The borrower's credit status may deteriorate over time due to various factors. Credit risk and its management at the branch level can greatly assist banks' performance. Paying attention to credit risk indices at bank branch level is an issue that has been less addressed. In this study, the researchers have prioritized the evaluation of branch-level indicators using new decision-making techniques, such as SWARA and MABAK, by presenting a general model of the factors influencing credit risk at banks level. We first obtained the weight of the indices using the SWARA technique and using the opinions of ten banking experts and then we are ready to enter the MABAK model. The analysis was carried out in qard al-hasan RESALAT Bank, and in 30 selected branches of the bank.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128586224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-24DOI: 10.24200/jmas.vol9iss01pp1-16
Seyyed Moosa Mohammadi, Ali Tarkhorani, S. Sadeghi
The purpose of this study was to investigate the effect of management forecasting of profit and managerial motivations on managers' risk-taking in companies listed on the Tehran Stock Exchange. The research method was correlational in nature and content of a research. The method of this research was descriptive and correlational based on composite data and multivariate regression statistical method was used to examine the relationship between independent and dependent variables. Data analysis was performed based on the method of studying composite data, regression of composite data with fixed effects (panel). The statistical population of this study was the companies listed on the Tehran Stock Exchange in the period from 1392 to 1397. Using elimination screening sampling method, 106 companies were studied as a statistical sample size. Data analysis and processing was performed using Eviews10 software and the results showed that fluctuations in management's estimate of the CEO's percentage of dividends, annual bonuses paid to managers on managers' risk-taking in companies listed on the Tehran Stock Exchange. It has a significant effect.
{"title":"Investigating the relationship between management forecasting of profits and management incentives with managers' risk-taking in companies listed on the Tehran Stock Exchange","authors":"Seyyed Moosa Mohammadi, Ali Tarkhorani, S. Sadeghi","doi":"10.24200/jmas.vol9iss01pp1-16","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp1-16","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000 \u0000The purpose of this study was to investigate the effect of management forecasting of profit and managerial motivations on managers' risk-taking in companies listed on the Tehran Stock Exchange. The research method was correlational in nature and content of a research. The method of this research was descriptive and correlational based on composite data and multivariate regression statistical method was used to examine the relationship between independent and dependent variables. Data analysis was performed based on the method of studying composite data, regression of composite data with fixed effects (panel). The statistical population of this study was the companies listed on the Tehran Stock Exchange in the period from 1392 to 1397. Using elimination screening sampling method, 106 companies were studied as a statistical sample size. Data analysis and processing was performed using Eviews10 software and the results showed that fluctuations in management's estimate of the CEO's percentage of dividends, annual bonuses paid to managers on managers' risk-taking in companies listed on the Tehran Stock Exchange. It has a significant effect. \u0000 \u0000 \u0000 \u0000","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126447891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-24DOI: 10.24200/jmas.vol9iss01pp17-22
Sareh Nematolahi, Negar Seifzadeh
Abstract The purpose of this study is presenting path analysis model of intention to use technology among English language students in Fars Payame Noor University. Research methodology is co relational and the instrument for data collection, are standardized questionnaires that were analyzed with software Lisrel. The results show that computer self-efficacy (0.23), perceived ease of use (0.28) and perceived usefulness (0.23) have direct and significant effect with intention to use technology, computer self-efficacy (0.36), cognitive absorption (0.18) and perceived ease of use (0.22) have significant and direct effect with perceived usefulness, and finally computer self-efficacy (0.20) and cognitive absorption (0.25) have significant and direct effect with perceived ease of use.
{"title":"Investigation the Factors that Affect Intention to Use Informational Technology among Payame Noor University Students (English Language) at Fars Province","authors":"Sareh Nematolahi, Negar Seifzadeh","doi":"10.24200/jmas.vol9iss01pp17-22","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp17-22","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Abstract \u0000The purpose of this study is presenting path analysis model of intention to use technology among English language students in Fars Payame Noor University. Research methodology is co relational and the instrument for data collection, are standardized questionnaires that were analyzed with software Lisrel. The results show that computer self-efficacy (0.23), perceived ease of use (0.28) and perceived usefulness (0.23) have direct and significant effect with intention to use technology, computer self-efficacy (0.36), cognitive absorption (0.18) and perceived ease of use (0.22) have significant and direct effect with perceived usefulness, and finally computer self-efficacy (0.20) and cognitive absorption (0.25) have significant and direct effect with perceived ease of use. \u0000 \u0000 \u0000 \u0000","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126340758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-24DOI: 10.24200/jmas.vol9iss01pp32-44
Mohsen Hashemi Gohar, Parviz Dindarfarkoushi, Omid Armoun, Fereshteh Hashemi Majd
Free cash flows are considered as one of the most important and influential factors in increasing or decreasing the dividend among shareholders. The more cross-sectional free cash flows experience a growth rate over the short and long term, the more one can expect a dividend increase between shareholders and an increase in stock returns in the short run. Due to the importance of examining free cash flows, dividends and company value to attract investment in companies, in this study, the relationship between cross-sectional free cash flows, dividends on the value of companies was examined. The results of this study based on the information of 87 manufacturing companies active in Tehran Stock Exchange for a period of 6 years from 1393 to 1398 which was done by SPSS software show that cross-sectional free cash flows have a positive relationship with company value and also dividend effect. It has a positive effect on the value of the company.
{"title":"Investigating the relationship between cross-sectional free cash flows, dividends and corporate value","authors":"Mohsen Hashemi Gohar, Parviz Dindarfarkoushi, Omid Armoun, Fereshteh Hashemi Majd","doi":"10.24200/jmas.vol9iss01pp32-44","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp32-44","url":null,"abstract":"Free cash flows are considered as one of the most important and influential factors in increasing or decreasing the dividend among shareholders. The more cross-sectional free cash flows experience a growth rate over the short and long term, the more one can expect a dividend increase between shareholders and an increase in stock returns in the short run. Due to the importance of examining free cash flows, dividends and company value to attract investment in companies, in this study, the relationship between cross-sectional free cash flows, dividends on the value of companies was examined. The results of this study based on the information of 87 manufacturing companies active in Tehran Stock Exchange for a period of 6 years from 1393 to 1398 which was done by SPSS software show that cross-sectional free cash flows have a positive relationship with company value and also dividend effect. It has a positive effect on the value of the company.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115089961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-22DOI: 10.24200/jmas.vol9iss01pp23-31
Fereshteh Nasrollahi heravi, M. Haghbayan
Term life insurance is a type of life insurance policy that provides coverage for a certain period of time. If the insured dies during the time period specified in the policy and the policy is active, a death benefit will be paid. One of the basic problem in insurance company is that insurers cannot classify high level risk individual from low level risk individual and cannot offer different premium to each individual. Therefore, the aim of this study was to show how insurers can decrease risk classification and increase demand of low level individual for insurance. We used Mahdavi’s model and it was expanded with contract duration, interest rate and individual’s age parameters. We found that if contract duration or interest rate increases, demand for insurance and risk classification also increase. However, if age of the individual or cost of claim increases, demand for insurance decreases. In additional, when cost of claim goes up, risk classification declines
{"title":"Decreasing Classification Risk in Term Life Insurance Considering the Interest rate and Period of Contract","authors":"Fereshteh Nasrollahi heravi, M. Haghbayan","doi":"10.24200/jmas.vol9iss01pp23-31","DOIUrl":"https://doi.org/10.24200/jmas.vol9iss01pp23-31","url":null,"abstract":"Term life insurance is a type of life insurance policy that provides coverage for a certain period of time. If the insured dies during the time period specified in the policy and the policy is active, a death benefit will be paid. One of the basic problem in insurance company is that insurers cannot classify high level risk individual from low level risk individual and cannot offer different premium to each individual. Therefore, the aim of this study was to show how insurers can decrease risk classification and increase demand of low level individual for insurance. We used Mahdavi’s model and it was expanded with contract duration, interest rate and individual’s age parameters. We found that if contract duration or interest rate increases, demand for insurance and risk classification also increase. However, if age of the individual or cost of claim increases, demand for insurance decreases. In additional, when cost of claim goes up, risk classification declines","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132222520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss01pp1-10
Alireza Abdoli, P. Bahmani
Objective: The population of this research managers and experts are active in Iran's automotive vehicle at the time of the study were 230 patients. Experts confirmed the content validity of the questionnaire academia and industry, to get the reliability, Cronbach's alpha coefficient has been obtained Cronbach's alpha reliability 86/0. Methodology: The method of analysis in this study will change the strategic management of knowledge in supply chain management by using models and methods such as SWOT green and fuzzy TOPSIS method, as a useful way to resolve conflicts and guiding managers to find the best way, we find. In fact, the traditional strategy of today's supply chain environment characterized by increased economic pressure and environmental responsibility on behalf of shareholders, not to work properly. Results: The aim of this study is the proper approach in order to intensify or modify a green supply chain strategy, supply chain strategies based on environmental, economic and social. Conclusion: After data analysis using descriptive statistics were the best strategy for the company's strategy ST (Aggressive) that prudent growth strategies or development with the participation of Iranian director Khodro discretionary and selective suggested.
{"title":"Study the relationship between customer satisfaction and trust and return to medical centers by patients (Iraqi health tourists at Imam Reza hospital)","authors":"Alireza Abdoli, P. Bahmani","doi":"10.24200/jmas.vol7iss01pp1-10","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss01pp1-10","url":null,"abstract":"Objective: The population of this research managers and experts are active in Iran's automotive vehicle at the time of the study were 230 patients. Experts confirmed the content validity of the questionnaire academia and industry, to get the reliability, Cronbach's alpha coefficient has been obtained Cronbach's alpha reliability 86/0. Methodology: The method of analysis in this study will change the strategic management of knowledge in supply chain management by using models and methods such as SWOT green and fuzzy TOPSIS method, as a useful way to resolve conflicts and guiding managers to find the best way, we find. In fact, the traditional strategy of today's supply chain environment characterized by increased economic pressure and environmental responsibility on behalf of shareholders, not to work properly. Results: The aim of this study is the proper approach in order to intensify or modify a green supply chain strategy, supply chain strategies based on environmental, economic and social. Conclusion: After data analysis using descriptive statistics were the best strategy for the company's strategy ST (Aggressive) that prudent growth strategies or development with the participation of Iranian director Khodro discretionary and selective suggested.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127341194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss02pp32-36
F. Ahmadi
Objective: Nowadays, with the acceleration of competition in the field of production and consumption, most successful companies place their resources and competitive power in the marketing circuit, or in a more complete sense, at a commercial level. Methodology: It is clear that the way of life and the continuity of organizations goes through the marketing brush, and in this complex and obscure environment that ever grows strong and innovative rivals, having a marketing strategy becomes irrelevant and necessary. Results: This article is a glimpse into product marketing strategies in its life-stages, which organizations need to find their own position in each product, to consolidate their marketing strategy to effectively combine these strategies in order to maintain their survival in the dynamic environment around them. Conclusion: It is believed that there is always a better and more effective way of doing things. The purpose of engineering is to find this way. Value engineering is an organized method and consists of various techniques. Some techniques are old, some are modified and some are new. The engineering value of the return value is the highest value for money (cost) spent.
{"title":"Marketing strategies in the product life cycle","authors":"F. Ahmadi","doi":"10.24200/jmas.vol7iss02pp32-36","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss02pp32-36","url":null,"abstract":"Objective: Nowadays, with the acceleration of competition in the field of production and consumption, most successful companies place their resources and competitive power in the marketing circuit, or in a more complete sense, at a commercial level. Methodology: It is clear that the way of life and the continuity of organizations goes through the marketing brush, and in this complex and obscure environment that ever grows strong and innovative rivals, having a marketing strategy becomes irrelevant and necessary. Results: This article is a glimpse into product marketing strategies in its life-stages, which organizations need to find their own position in each product, to consolidate their marketing strategy to effectively combine these strategies in order to maintain their survival in the dynamic environment around them. Conclusion: It is believed that there is always a better and more effective way of doing things. The purpose of engineering is to find this way. Value engineering is an organized method and consists of various techniques. Some techniques are old, some are modified and some are new. The engineering value of the return value is the highest value for money (cost) spent.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126849265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Objective: Capital is one of important and essential factors in evaluating healthy and sustainability in banking system and in order that adequate capital basis can address wide range of risking which every bank faces. Methodology: A brief review of banking theory implies empirically that all different aspects of banking organization were influenced by available capital and expected possible return directly or indirectly. Capital operates as a shield against decreasing of asset value or increasing bank debts. The relation between capital adequacy and banking and also economic factors has a considerable importance. A plenty of universities and financial institution have tried to identify the main factor of determining capital adequate ratio.in this term, in recent studies these questions have been issued to determine as is there any positive and meaning relation between fund ratio to depositing on legitimate banking capital adequacy in Tehran commercial paper and Iranian over the counter (OTC)? And also any positive or meaning relation between banking asset return on capital adequacy ratio in commercial paper exchange market? Therefore in terms of finding a solution for issued matter, some assumptions were implied based on determined relations. Results: Considering static population was included all acceptable bank in exchange market in during of 1388 to 1392 and any sampling haven’t been determined. So 15 acceptable bank were selected as a sample in this article.it is better to mention a cross multi – factors model was designed to be examined codified assumption by using synthetic data. And achievable results shows there aren’t any positive or meaning relation between paid fund on depositing and acceptable banking capital adequacy in Tehran exchange commercial paper and OTC. Conclusion: And the observable result also showed that there are positive and direct relation between asset return and acceptable banks capital adequacy in exchange commercial paper market and OTC.
{"title":"The Impact of Loans to Deposit Ratio (LTD) and Return on Assets (ROA) on the Capital Adequacy Ratio of the Tehran Stock Exchange and OTC","authors":"Sorosh Pourjafar Devin, Omid Farman Ara, Mahbobeh Jafari","doi":"10.24200/JMAS.VOL8ISS1PP51-56","DOIUrl":"https://doi.org/10.24200/JMAS.VOL8ISS1PP51-56","url":null,"abstract":"Objective: Capital is one of important and essential factors in evaluating healthy and sustainability in banking system and in order that adequate capital basis can address wide range of risking which every bank faces. Methodology: A brief review of banking theory implies empirically that all different aspects of banking organization were influenced by available capital and expected possible return directly or indirectly. Capital operates as a shield against decreasing of asset value or increasing bank debts. The relation between capital adequacy and banking and also economic factors has a considerable importance. A plenty of universities and financial institution have tried to identify the main factor of determining capital adequate ratio.in this term, in recent studies these questions have been issued to determine as is there any positive and meaning relation between fund ratio to depositing on legitimate banking capital adequacy in Tehran commercial paper and Iranian over the counter (OTC)? And also any positive or meaning relation between banking asset return on capital adequacy ratio in commercial paper exchange market? Therefore in terms of finding a solution for issued matter, some assumptions were implied based on determined relations. Results: Considering static population was included all acceptable bank in exchange market in during of 1388 to 1392 and any sampling haven’t been determined. So 15 acceptable bank were selected as a sample in this article.it is better to mention a cross multi – factors model was designed to be examined codified assumption by using synthetic data. And achievable results shows there aren’t any positive or meaning relation between paid fund on depositing and acceptable banking capital adequacy in Tehran exchange commercial paper and OTC. Conclusion: And the observable result also showed that there are positive and direct relation between asset return and acceptable banks capital adequacy in exchange commercial paper market and OTC.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129777758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：