Quarterly Studies in Banking Management and Islamic Banking

Abstract The aim of this study is to investigate the effect of economic policy uncertainty (inflation, gross domestic product) on banks' financial leverage with the moderating role of cash holdings. This study is applied in terms of purpose and uses causal and ex post facto research methods. In causal research, the aim is to determine the effect of the independent variable on the dependent variable. The statistical population includes banks listed on the Tehran Stock Exchange during the years 1398 to 1402. The data were analyzed using the panel data regression method. The findings showed that inflation has a positive and significant effect on banks' financial leverage. Gross domestic product has a negative and significant effect on financial leverage and cash holdings, and the significant effect of inflation on cash holdings was confirmed. In addition, the results showed that the level of cash holdings plays a moderating role in the relationship between inflation and banks' financial leverage. These results can be useful for policymakers and financial managers in better understanding the liquidity behavior of banks in unstable economic conditions.

Abstract Fintech as a new technology has a wide space for growth, which shows the need to study the factors affecting the acceptance of these services. Fintech is the use of new technologies to provide financial services with greater efficiency, speed, and ease. The widespread acceptance of these technologies in different countries depends on various factors. Therefore, a theoretical framework was presented to analyze the acceptance and application of Fintech technology, which is based on technology acceptance theories. In this study, technology acceptance models were used to examine the acceptance of Fintech. The statistical population included employees of Sepah Bank Tabriz, of whom 341 randomly selected samples completed the questionnaire. The results of factor analysis confirmed the appropriate fit of the model. The results showed that subjective norms, attitudes, perceived behavioral control, and organizational trust have a positive and significant effect on behavioral intention. That is, by improving mental norms, attitudes, perceived behavioral control, and organizational trust towards bank FinTech technology services, the intention and use of services increases. This framework can be used to examine how FinTech technology is formed, accepted, and localized in government and public institutions.

Abstract Objective: The phenomenon of "talent exhaustion" refers to a situation in which individuals with high potential abilities and capabilities, for various reasons, do not find the opportunity to grow, learn, and fully utilize their abilities in the organization, and as a result, their talents remain in the organization as potential or are reduced. In other words, individuals' talents do not flourish in their work environment and their productivity and creativity are limited. The main objective of the present study is to identify and model the antecedents and consequences of this phenomenon in government organizations; therefore, the focus is on its negative effects on organizational performance. Method: This research is applied in terms of purpose and survey and exploratory in terms of data collection method. The research approach is a combination of deductive and inductive methods. The statistical population includes 20 senior managers and human resources managers of Bank Melli, who were selected purposefully and using the snowball method. The data collection tools included interviews in the qualitative part and questionnaires in the quantitative part. The validity of the tools was confirmed through content validity and intra-coder reliability (for interviews) and test-retest reliability (for questionnaires). Data analysis was performed using content analysis and coding (in the qualitative part) and fuzzy mapping analysis (FCM) in the quantitative part. Findings and results: The qualitative results led to the identification of effective factors and perceived consequences of the talent attrition phenomenon in human resources. In the quantitative part, “inefficient human resource management” and “inefficient organizational policies” were identified as the most important antecedents, and “decreased organizational productivity” and “decreased competitiveness and organizational credibility” were identified as the most prominent consequences of this phenomenon

Abstract This research analyzes the algorithms used in digital banking from the perspective of compliance with the rulings related to forbidden usury in Sharia. The main objective of this research is to identify the Sharia challenges arising from new financial technologies in Islamic banking and to provide preventive jurisprudential-technical solutions. With the increasing expansion of digital banking and the use of hidden algorithms in financial processing, serious concerns have increased regarding the emergence of new forms of usury in the form of automated mechanisms. The findings of this research, which were conducted using a library method and a study of reliable jurisprudential and technical sources, show that some common mechanisms, including profit calculation algorithms, automatic validation, and dynamic pricing, despite their technical efficiency, may unintentionally lead to the occurrence of loan or transaction usury. In response to the aforementioned challenges, the present study, while identifying them, presents and suggests solutions to reduce the doubts raised regarding hidden smart usury, the most important of which are: designing algorithmic systems based on the principles and principles of Sharia, continuous Sharia supervision of the performance of these systems, and the use of transparent technologies such as interpretable artificial intelligence and blockchain. In addition, the need to train bank employees and customers, and the cooperation of jurisprudential supervisory institutions with technology developers to develop international standards have been recognized as essential. This study emphasizes the importance of adapting digital banking operations to Islamic standards so that, while maintaining efficiency and utilizing the benefits of modern technology, public trust in the Sharia soundness of the Islamic financial system is strengthened and strengthened.

Abstract In the Islamic banking system,the use of modern financial instruments in accordance with Sharia principles is considered a function to increase the performance of banks.These instruments,which are designed based on real and financial assets,have played an important role in improving the efficiency of the banking system in recent years,in addition to reducing credit risks and eliminating Sharia,and have played a significant role in improving the efficiency of the banking system.Relying on such mechanisms reduces dependence on conventional financial networks and paves the way for sustainable development in the banking sector. This research focuses on the investment of leased sukuk and Murabaha on the process of mobilizing and allocating Islamic banking resources in Iran during the years 1398 to 1400 and uses seasonal data.For the analysis,the Markov switching economic model was used,which,due to the identification of structural changes,is a suitable tool for examining financial behaviors in different economic conditions. The results of the studies show that the issuance of sukuk generally has a positive effect on the absorption and allocation of banks' resources,but the extent of this effect is not significant.This finding highlights the lack of review of the processes and mechanisms of Sukuk issuance to make it more attractive for domestic and foreign investment.As a result,by utilizing the attracted funds,bank resources can be significantly increased. This article fully complies with the highest academic standards,and strong contribution to the field of view.Each quality is considered at its optimal level to reflect the true quality of the real.

Abstract The use of check in banking operations debt purchase has raised issue of check’s representation and agent's joint liability, Given that in discounting, check is transferred to bank by holder, so the representative’s liability is’nt operational, but in over drafting because check is transferred to bank by issuer, inference of agent's joint and several liability strengthens bank's guarantees.
In this article, while review types of representation through comparing Articles19 and 23 of Check
Law, effect of that on purchase of checks’debt in banking operations by analytical, descriptive methods. َDespite due to principle of separability obligations an irregularity of joint and several liability, cannot be considered agent'sjoint and several liability, but this liability of Article 19 is deducted from due to extension of banking prohibitions in Article 5 and application of prohibitions in Article 21 relative to agent.
Also, establishing connectivity link among banking system, courts, Registration Office and Company Registration Office in order to recognize various types representation and information on representation’s dissolution to create joint and several liability is suggested.
In British law, the agent isnot responsible for joint and several liability and is limited to representation. Correspondingly, discounting and over drafting would be provided without debt‌ purchase contract