نوع مقاله : علمی - پژوهشی (بانکداری اسلامی)

نویسندگان

• اکرم تفتیان ¹
• بهزاد حاجی حسینی ²
• فاطمه منصوری محمد آبادی ³

¹ دانشیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

² دانشجوی کارشناسی ارشد، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

³ دانشجوی دکتری، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

چکیده

مقدمه و هدف: تأمین مالی خرد اسلامی یکی از مهم‌ترین بخش‌های مالی اجتماعی اسلامی است که نقش بسیار مهمی در مهار فقر و بهبود سطح زندگی، درآمد سرانه، سطح اشتغال و همچنین دستیابی به مقاصد شریعت، سودآوری و پایداری دارد. پژوهش حاضر باهدف بررسی دیدگاه کارشناسان دایره اعتبارات بانک‌ها و وام­گیرندگان در ارتباط با الزامات اجرایی تأمین مالی خرد اسلامی انجام‌ شده است.
روش پژوهش: در این پژوهش برای بررسی سؤال‎های پژوهش از رویکرد کمی با انجام آزمون t با استفاده از نرم‌افزار SPSS استفاده‌ شده است. در این پژوهش جامعه آماری محدود شامل مشتریان بانک‌ها بوده که نمونه آن‌ها 80 نفر و جامعه آماری نامحدود شامل کارمندان شعب بانک‌های یزد هستند که تعداد نمونه آماری آن‌ها برابر با 384 نفر است که هر دو نمونه آماری با روش نمونه‌گیری تصادفی انتخاب ‌شده‌اند که درنهایت به بررسی تفاوت دیدگاه این دو گروه از افراد نمونه پرداخته ‌شده است.
یافته‎‌های پژوهش: یافته‌های پژوهش نشان می‌دهد که آگاهی تأمین مالی وام‌گیرندگان در سطح پایین‌تری نسبت به وام‌دهندگان قرار دارد بدین‌صورت که در مورد متغیرهای هزینه قرارداد، مدت، الزامات وثیقه/ مدارک و دادرسی فرض نابرابری واریانس‌ها گزارش گردید.
بحث و نتیجه‌گیری: بین میزان متغیرهای ذکرشده با توجه به دیدگاه کارشناسان معناداری وجود دارد. بدین‌معنی که در گروه وام‌دهندگان نسبت به گروه وام‌گیرندگان از نمره میانگین بالاتری برخوردار است که نشان از وجود تفاوت در میانگین دو گروه است.

کلیدواژه‌ها

• بانکداری اسلامی
• تأمین مالی خرد
• تأمین مالی خرد اسلامی
• اعتبارات بانک‌ها

موضوعات

• علمی - پژوهشی (بانکداری اسلامی)

عنوان مقاله [English]

Examining the Opinions of Experts in the Credit Department of Banks and Borrowers in Relation to the Executive Requirements of Islamic Microfinance (Case Study: Banks and Customers in the City of Yazd)

نویسندگان [English]

• Akram Taftiyan ¹
• Behzad Haji Hosseini ²
• Fatemeh Mansouri Mohammad Abadi ³

¹ Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

² M.A. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

³ PhD. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

چکیده [English]

1. Introduction and Objective
Inside information is important and confidential information that, if publicly disclosed, would affect the price of securities or investors' decisions to trade securities. Individuals who use this information can buy securities at lower prices or sell them at higher prices before this information affects the price and, after the information is publicly disclosed, make a profit or prevent their loss. Inside information is defined in the capital market regulations of each country based on the conditions and requirements, and these definitions are very similar to a large extent. Inside information, according to Article 1, Clause 32 of the Securities Market Law of the Islamic Republic of Iran, is defined as “any information not disclosed to the public that directly or indirectly relates to securities, transactions or their issuer and, if published, would affect the price or decision of investors to trade securities.” Most countries have not specified examples of inside information in their laws and regulations and have assessed the application of examples to the concept within the competence of the capital market supervisory body and the courts. However, for example, events leading to fundamental changes in the company's profits, the process of merger, acquisition or liquidation, major legal claims, major changes in shareholder ownership, major and influential events, etc., are among the examples of this information mentioned in the regulations of some countries.
Given that inside trading have so far been less studied from a jurisprudential perspective, and its various dimensions from a jurisprudential perspective and the policies of the supervisory body in dealing with these transactions have not been fully explained, this study aims to respond to this issue and determine the relevant validity and mandatory rulings, and has conducted a jurisprudential analysis of these transactions from the perspective of individual jurisprudence and governmental jurisprudence.
2.  Method and Materials
In this research, the multi-level ijtihad method has been used to analyze the insider trading. based on the method, first a thematic analysis conducted, and then the jurisprudence dimensions of the subject were identified and insider trading was analyzed from the perspective of individual and governmental jurisprudence. In the jurisprudence analysis, using a descriptive-analytical method, these transactions were examined and compared with various and related jurisprudence principals including the rule of falsehood and incorrect possession of property, no loss principle, misrepresentation, fraud, incorrect possession of deposits, betrayal of trust, preservation of system, justice and expediency. In the next stage, challenging cases were consulted with jurists, and finally, the jurisprudential analysis was conducted along with the responses to the consultations in a focus group of economic jurisprudents. A focus group is a type of in-depth interview in a group, the most important feature of which is the possibility of interaction between members within the group. Group members influence each other with their answers to questions and their contributions during the discussion. The group moderator guides the discussion with his/her comments or points, and the basic data produced by this method is obtained from the implementation of group discussions and the group moderator's summaries.
3. Research Findings
Based on the results of the study, at the individual jurisprudence level, the execution of these transactions by both groups of insider information holders is an example of the rule of prohibition of falsely acquiring wealth. In addition, the execution of these transactions by the holders of primary insider information causes losses for all shareholders of the company and will be invalid and forbidden according to the rule of no loss. Other jurisprudential rules examined at the level of individual jurisprudence do not result in a ruling that these transactions are invalid, but given the existence of fraud, unauthorized possession of the deposit, and betrayal of trust in some circumstances, the person with confidential information has committed a forbidden act, and the person without information will have the option of termination. In the jurisprudential analysis at the governmental level, according to the results of the research, the prevalence of these transactions will weaken the economic system of the Islamic society and cause harm to the entire capital market and abuse of public rights; therefore, the transactions are invalid and forbidden due to the failure to observe the rule of maintaining order and harm at the governmental level. Other jurisprudential rules examined at the level of governmental jurisprudence do not result in a ruling that these transactions are invalid, but the failure to observe the rules of justice and expediency due to the prevalence of these transactions can lead to the issuance of a mandatory prohibition order.
4.  Discussion and Conclusion
Based on research the misrepresentation proves the option of cancellation, and fraud causes loss compensation. comparing these transactions with incorrect possession of deposits and betrayal of trust provides the possibility of dismissing the managers who conduct inside trading. Failure to observe justice and expediency with the prevalence of these transactions does not have an effect on the Transaction authenticity and leads to obligatory prohibition. Based on the summary, insider trading is void and tabu at the level of individual jurisprudence based on the rules of incorrect possession of property and no loss principle and at the level of governmental jurisprudence based on the rules of preservation of system and no loss principle.
5. Acknowledgments
Finally, I would like to express my deepest gratitude and appreciation to the esteemed Chairman of the Fiqh Committee of the Islamic Republic of Iran Securities and Exchange Organization, Ayatollah Dr. Mesbahi Moghadam, and the esteemed members of the affiliated Fiqh Subcommittee, Ayatollah Abolghasem Alidoost, Hojjatoleslam Dr. Majid Rezaei, Dr. Mahmoud Hekmatnia, Hojjatoleslam Jafar Najafi Bostan, Hojjatoleslam Dr. Gholamali Masouminia, Hojjatoleslam Seyyed Mohammad Taqi Alavi Faridani, Hojjatoleslam Dr. Seyyed Abdul Muttalib Ahmadzadeh Bazaz, and Hojjatoleslam Dr. Seyyed Hadi Arabi, who accepted the effort as members of the focus group of this research.
JEL Classification: G24, G28, G32.

کلیدواژه‌ها [English]

• Islamic Banking
• Microfinance
• Islamic Microfinance
• Bank Credits