Designing an optimal financial model for import financing through sleeping partnership Sukuk using the DEMATEL method
نویسندگان
1 Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
2 Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
3 Department of Economics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
doi
10.22075/ijnaa.2024.34877.5211چکیده
This study aimed to design an optimal financial model for import financing through the Sleeping partnership Sukuk via the DEMATEL method. This study employs a descriptive-analytical approach with causal (cause-and-effect) analysis and the Delphi method. A survey was conducted using a questionnaire comprising closed-ended questions and interviews with open-ended questions to collect qualitative data. The statistical population includes 30 experts in financial management from universities and educational institutions, final-year students, and financial managers in various organizations with more than ten years of work experience. According to the research findings, the dimensions of the optimal financial model for import financing through Sleeping partnership Sukuk include required financing volume, fixed or floating rate of the Sukuk, issuance costs, underwriter commitment, guarantor role and its nature, type, and nature of the asset underlying the Sukuk issuance, tradability in the secondary market, auditor’s role for the issuer, method of Sukuk offering, nature of the Sukuk in terms of ownership type, target market, application of proceeds by the issuer, convertibility of Sukuk, and the intermediary institution (issuer).