Description Of Ijareh Sukuk Rating Dimensions In Iranian Capital Market

  • سال انتشار: 1397
  • محل انتشار: مجله مالی ایران، دوره: 2، شماره: 1
  • کد COI اختصاصی: JR_IJFIFSA-2-1_003
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 216
دانلود فایل این مقاله

نویسندگان

Amir Abbas Sahebgharani

Ph.D Student in Accounting, Allameh Tabataba’i University,Tehran, Iran

Ghasem Bolo

Associate Professor in Accounting, Allameh Tabataba’i University, Tehran. Iran

چکیده

The growing expansion of financing through the capital market and the introduction of guidelines for the establishment of credit rating agencies require the development of appropriate credit rating models for financial instruments, on the other hand, the capital financing market framework is centered around sukuk bond. According to the SEO, in the case of credit rating agencies, Sukuk rating will also be required. On the basis of the above, the present study attempted to develop a credit rating model for Ijareh Sukuk as the most important and most advanced tool in financing the capital market, on the one hand, the problems with issuing a Ijareh Sukuk, including the mandatory existence of the guarantor, and, on the other hand, the transparency of the market will provide financing and accelerate the financing process through this market. In the present study, after studying the theoretical foundations, including the rules and instructions issued by the supervisory authority of the capital market, theoretical and scientific principles regarding the rating of securities and institutions procedures in the field of credit rating  Ijareh Sukuk, the basic The model of credit rating is then developed, then the dimensions, components and indexes of the model have been subjected to expert opinion using the Delphi research method. Finally, based on the received comments, the final framework of the Ijareh Sukuk rating system was developed on Iran's capital market.

کلیدواژه ها

Ijareh Sukuk, credit rating, Classic Delphi, Fuzzy Delphi

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.