جستجوی مقالات مرتبط با کلیدواژه « structural equation modeling » در نشریات گروه « مالی »

The purpose of this research is to present the risk management model of cryptocurrencies in Iran with a combined (qualitative and quantitative) approach. In the qualitative section, a conceptual model was designed by asking 20 experts in the field of cryptocurrencies and blockchain through an open questionnaire. In the quantitative stage, the model was tested with a statistical sample of 102 experts in the field of payments system using the Structural Equation Modeling approach. Data analysis was done in two parts: measurement and structural model. The technical characteristics of the model including reliability, convergent and divergent validity were investigated. In the structural part, research hypotheses were also evaluated. The results show that legal and jurisprudential, technological, political/security and economic risks are among the risks that affect the use of cryptocurrencies. The effect of using cryptocurrencies on benefiting from its benefits was also positively obtained; Therefore, it can be concluded that although blockchain technology and cryptocurrencies have various risks, but it has many benefits that governments can benefit from with appropriate and expert planning.

Data envelopment analysis method is one of the most widely used methods to performance evaluation of banks. According to extensive studies in the field of bank performance evaluation, various data envelopment analysis models such as basic CCR, BCC models, multi-stage and network models have been presented. According to the models and developments, have been used various and numerous variables. In this research, first, the types of variables in the bank’s evaluation were identified and categorized. On the other hand, the presence of many variables for evaluation in the context of data envelopment analysis would violate the general rule that confirmed relation between decision maker units and evaluation variables. Therefore, an a priori approach was used to reduce the variable before implementing the data envelopment analysis model. The approach was used based on structural equation modeling and confirmatory factor analysis, which was analyzed using AMOS and SPSS software. Elementary analyze result show that model fit indices not confirmed and some of variables non- significance at 90% confidence level and have low factor loading. Therefore, Due to the non-significance of a number of variables, the variable was adjusted. The results of the modified model analysis confirmed it. Using this approach, extracted the effective and key inputs and outputs that capable to make distinguish between banks performance. Finally, model variable reduced from 22 to 8. As a result, this approach can be applied for identification key variables from variable lake in the banks evaluation and other evaluation system with many indicators.

The purpose of this study is to investigate the mediating role of the cost stickiness in the relationship between intangible assets and the financial performance of companies listed on the Tehran Stock Exchange. One hundred and eighty four (184)  companies in the period from 2007 to 2016 are analyzed through the SEM-PLS method. The research models and hypotheses are first implemented and reviewed by year and once in general by industry. Finally, to evaluate the significance of the effect of the mediating variable, the Sobel test is used. In order to determine the strength of its effect, we applied VAF statistics. While our findings confirm that intangible assets have a positive effect on the financial performance of companies only in 2010, this relationship is significant in almost all industries, in which the automotive, parts, and machinery industry witnesses the most influential effect, compared to other industries. In addition,  costs stickiness as a mediating variable in the relationship between intangible assets and financial performance is not significant in any of the years. However, the mediating effect of cost stickiness in the whole period by industry is significant and 59.83% of the effect of intangible assets on companies' financial performance is explained indirectly by the cost stickiness. Finally, the effect of cost stickiness on the financial performance of companies is significant in all industries except for the Metallic Mineral industry.

The increasing spread of financial crimes and the irreparable economic, and even social and cultural damage they cause, clearly illuminates the necessity of research and analysis in this area and to investigate the causes of such crimes. Therefore, the main issue in this research is the spread of financial crime and its concerns in Iranian society. The researcher seeks to understand financial crime economically and not from a sociological or criminological perspective. Therefore, the overall purpose of the present study is to design and test a model to explain and predict the causes of financial crime to prevent financial deviations. In this regard, a hybrid research approach was used which used the qualitative stage of the theory of grounded theory or the grounded theory and in the quantitative stage the descriptive-survey method. The qualitative findings were analyzed by MAXQDA software and at the end of the qualitative phase the conceptual model of financial crime was extracted. In the quantitative phase, the model was validated using partial least squares structural equation modeling with PLS software. Model fit indices indicate that the data fits well with the conceptual model. In other words, quantitative data fits well with the conceptual model of research and confirms the qualitative data.