Machine summary:
"Keywords: JEL Classification: G10, G19, G21 Abstracts 6 Islamic Finance Researches, Vol. 4, No2 (Serial 8) Spring & Summer 2015 The Effect of Islamic Beliefs on the Earnings Management Asghar Pakmaram Received: 01/01/2015 Ahmad Fathi Abdollahi Accepted: 15/04/2015 Lotfoallah Taghizadeh( There is an increasing concern among financial statements users about the frauds occurring in the business organizations.
Keywords: JEL Classification: M1, H3, Z12 Abstracts 5 Islamic Finance Researches, Vol. 4, No2 (Serial 8) Spring & Summer 2015 Techniques for Decision Making in Management Accounting from an Islamic Perspective Farshid Kheirollahi Received: 21/01/2015 Mohammad Nadri Accepted: 15/04/2015 Methodologies adopted by the conventional management accounting in selecting between two or more alternative courses of action, both in the long-term and short-term decision-making, conflict with the overall objective of Islamic enterprises.
Keywords: JEL Classification: G00, M41 Abstracts 4 Islamic Finance Researches, Vol. 4, No2 (Serial 8) Spring & Summer 2015 Identifying Causality of Dholm in Prohibition of Riba in Production and Consumption Loans Khalil Allah Ahmadvand Received: 24/02/2015 Mohammad Tohidi Accepted: 15/04/2015 Since old times, searching the causes of shariah rulings in Islamic resources has been one of the common methods in ijtihad so they could be able to generalize the ruling from one topic to another.
Keywords: JEL Classification: D52, D53 Abstracts 3 Islamic Finance Researches, Vol. 4, No2 (Serial 8) Spring & Summer 2015 The Design of Reinsurance Sukuk for Transferring Risk in Oil Industry Sayyed Abbas Mousavian Received: 17/02/2015 Ghadir Mahdavi Accepted: 15/04/2015 Sayyed Mohammad Javad Mirtaher( Because Iran’s economy is based on oil industry, related issues in this area are very important."