جستجوی مقالات مرتبط با کلیدواژه "business" در نشریات گروه "حسابداری"

Disclosure of forward-looking risk discloses a type of information that can change the decisions of users of financial statements if they are not aware of them and provide users with a better perspective regarding the future and future performance of the company. Considering the importance of prospective risk disclosure; The present study deals with the formulation of the prospective risk disclosure model in the company's annual reports.

This research is of the qualitative research type and its paradigm is of the interpretation type in which the qualitative research method and the phenomenological approach are used. The dimensions and components of prospective risk disclosure have been identified through Atride-Stirling (2001) thematic analysis method, and research analyzes have been performed using the 7-step collage technique. The research sample includes 22 capital market experts who were selected through the snowball technique.

The findings indicate that 94 propositions have been extracted in the form of 29 basic themes, 5 organizing themes and 2 inclusive themes, including prospective soft risk disclosure and prospective hard risk disclosure, which form the components of the proposed prospective risk disclosure model.

This research, by comprehensively examining prospective risk disclosure in the company's annual reports, provides a new perspective in examining the prospective risk disclosure model to the users of the research results and improves the stakeholders' awareness of this type of disclosure.

Contribution: 

This research, by comprehensively examining the components of prospective risk disclosure, provides a new perspective in examining the components of annual reports to the users of the research results.

The purpose of the current research is to analyze the status of the supporting components of retail investors with the aim of developing economic businesses. The goal was to present and analyze effective indicators in supporting retail investors. The research method of this study is a combination of qualitative and quantitative research. The statistical population was the basis of the qualitative part of theorizing. First, in the content analysis section, the articles were categorized and analyzed, and 67 internal and external articles were extracted, using open coding method (Strauss and Corbin, 1999),5 main categories were categorized, then the questions of the questionnaire Under the supervision of the scientific committee, it was designed and sent in the form of a semi-structured interview with 35 experts from the faculty members of the Islamic Azad University of Tehran, and the indicators were confirmed at this stage.The percentage of the priority of each of the indicators has been calculated. In the next step, the quantitative part was sent to 190 members of the academic staff of accounting and economics in national and open universities and using the status questionnaire and spss 22 software and the one-sample t test. It is used to describe the current situation. The results showed that the average index that represents the extent of support for investors is not at a favorable level.

The economy and financial affairs have always been considered as a fundamental element in humans' life even when they have not turned to social life, but today, the economy and the way of doing business have taken a stunning leap forward and been manifested in societies in a special way as the social life has become more complicated and the societies have exited the initial stages and the humans' broad relationships have been established. Due to the governing society-individual interactions, the economic activities in human societies have continuously received lots of attention throughout the ages. Considering the importance of economic activities in the society, the Islam religion has created a value system so that Muslims can attain worldly and supreme felicity. The purpose of this research was to analyze and investigate the job classification criteria based on fiqh-al-makasib to show an overview of the importance of economic activity and valuation index in business and to investigate the permissible and forbidden jobs. This research was conducted using descriptive-analytical method and library documents and indexing forms. Results of this research showed that the economic activities and income earning are of considerable importance in Islam religion. Therefore, in order to protect the society and prevent the disorder in the economic system, it has classified jobs to not only pay special attention to and emphasize the business activity for production and subsistence, but also to direct the society to choose the right and rational jobs.