نوع مقاله : مقاله مستخرج از رساله دکتری
نویسندگان
1 دانشجوی دکتری ،گروه مدیریت ، واحد سنندج، دانشگاه آزاد اسلامی، شهر سنندج، ایران .
2 استادیار علوم اقتصادی ، گروه اقتصاد ، واحد سنندج ، دانشگاه آزاد اسلامی ، سنندج ، ایران.
3 استادیار حسابداری، گروه حسابداری ، واحد سنندج ، دانشگاه آزاد اسلامی ، سنندج ، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research was to investigate the impact of factors on the optimal model for mudarabah sukuk for importing goods. The statistical population of this research was 290 financial and marketing managers and import industry specialists in stock exchange companies between 1397 and 1399. Based on Cochran's formula, 166 people were selected. After identifying the components, based on the obtained information, a researcher-made questionnaire based on the Likert scale was prepared to examine the current situation. First, in order to choose the appropriate test for the exploratory factor analysis test, it is necessary to examine the assumption of normality of the research constructs. For this purpose, the Kolmogorov-Smirnov test was used, and to perform the test, Lisrel software was used to extract the model by the confirmatory factor analysis method. The results showed the variables of the amount of financing required, whether the bond rate is fixed or floating, issue cost, the underwriting element, the guarantor element and its nature, the type and nature of the asset underlying the issuance of the bonds, the possibility of trading in the secondary market, the auditor element of the founder, The way of offering the bonds, the nature of the sukuk in terms of the type of ownership, the target market, the place of use of the proceeds by the originator, the ability to convert the bonds and the intermediary institution (issuer) have been to provide the optimal model for the mudarabah sukuk for importing goods.
کلیدواژه‌ها [English]
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