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The model of financial architecture in Iran's environmental conditions
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Amir Tabandeh Dost1   , Heidar Mohamadzadeh salteh2 , Akbar Kanani3 , Yagob Aghdam4 |
1- Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
2- Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran , 2752323883@iau.ir
3- Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
4- Department of Accounting, Sufian Branch, Islamic Azad University, Sufian, Iran |
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Abstract: (4 Views) |
The current research is trying to present the model of financial architecture in the environmental conditions of Iran. The research method was applied, developmental and qualitative in terms of purpose. Therefore, the foundation's data theory approach was used to formulate the financial architecture model. The population under study, the experts of the main activists in the field of financial policy-academic familiar with the topic of financial architecture, formed the statistical sample of the research. These experts are academic professors, accounting standards development committee, policy managers of the stock exchange organization, policy managers of the Ministry of Economy. According to the adequacy of sampling and theoretical saturation, 12 people were selected by purposeful sampling method and participated in the study. The data was collected by semi-structured interview method, and "Strauss and Corbin" continuous comparative method was used in three stages (open coding, axial coding and selective coding) to analyze the data. Based on this, judgments were formulated according to the findings. The results showed that all parts of the qualitative model were confirmed. Three sub-categories in the causal conditions of financial architecture (corporate governance, ownership structure, capital structure), and three sub-categories in the background and context of financial architecture (environment), and three sub-categories in the intervening conditions of financial architecture (structural features, risk). , and three subcategories in financial architecture strategies (organizational factors, resource management), and three subcategories in the consequences of financial architecture (profitability, capital market growth) were confirmed in the qualitative model |
Article number: 20 |
| Keywords: Architecture, Financial architecture, Environmental conditions of Iran. |
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Full-Text [PDF 787 kb]
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Article type: Research |
Subject:
Special
Received: 2023/04/3 | Accepted: 2023/05/28 | Published: 2023/06/10
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