https://www.ijfintech.ir/ International Journal of Financial Technology Perspective en daily 1 Sun, 01 Jun 2025 00:00:00 +0330 Sun, 01 Jun 2025 00:00:00 +0330 https://www.ijfintech.ir/article_226547.html In recent decades, with the introduction of digital technologies into our daily lives, our lifestyles have completely changed, and the field of finance and accounting is no exception to this rule, which resulted in the formation of a field called financial technology. This paper describes an emerging subdiscsipline of digital forensics which covers financial technologies. The digital transformation of society is introducing new financial technologies, or Fintech, for payments, funds transfer, and other financial transactions. Criminals are leveraging financial technologies for fraud ,extortion, money laundering, and financing activity in the criminal under ground. The type of financial crimes has changed from the traditional to the modern way, which has led to the formation of an emerging discipline called fintech forensics, which through the use of new technologies help preventing and detecting all types of financial frauds and organized financial crimes, like money laundering, underground economic activities, Financial Corporation and etc. https://www.ijfintech.ir/article_226548.html AbstractThis study was conducted to investigate the effects of using derivatives on the development of financial businesses. The elements of the analysis were risk management, efficiency, price stabilization, and price discovery. The required data were collected from the financial officers using questionnaires. The collected data were analyzed using descriptive and inferential statistics. The qualitative responses were analyzed using partial least squares structural equation modeling (PLS-SEM). The analysis was carried out to determine the development of financial businesses before and after the adoption of derivatives by these companies. According to the findings, risk management, efficiency, price stabilization, and price discovery positively affect the development of financial businesses.According to some empirical studies, derivatives concern the control of business risks. Krause (2017) confirmed the reducing effect of derivatives on risks, arguing that companies use derivatives to maximize profitability and reduce investment uncertainties. According to some studies such as (Cole, 2019) and Bhagwat et al. (2022), derivatives affect financial performance. This evidence goes hand in hand with the fact that business risks are the main obstacles to financial performance. Companies in emerging markets have recently increased the use of derivatives to protect their positions. So, the derivatives market has experienced rapid growth in recent years. Information on the use of corporate derivatives is widely available in the developed world. However, whether the use of derivatives increases the financial performance of a company is still controversial, especially in developing countries https://www.ijfintech.ir/article_226549.html Since financial technologies have an inevitable relationship with the banking industry, and on the other hand macro-prudential tools in combination with financial technologies can help commercial banks to build a more efficient and perfect supervisory system, in this research the moderating role of macro-prudential policies in the relationship between financial technologies And the risk taking of banks was investigated. The statistical population of this research includes all the banks accepted in the Tehran Stock Exchange during the years 2013 to 2022. And among them, 21 banks have been selected according to the characteristics of the research. In this research, linear regression was used to test the hypotheses and Eviews software was used to analyze the data. The results show that financial technologies have a positive and significant correlation with bank risk-taking, in fact, financial technologies significantly increase banks' risk-taking. Also, the results show that macroprudential policies weaken the positive effect of financial technologies on bank risk-taking. https://www.ijfintech.ir/article_226550.html Blockchain is an emerging technology that, despite its ever-increasing development, a clear and complete theoretical framework has not yet been provided for it. according to this, the purpose of this research is to fill the knowledge gap, complete and expand the scientific field in order to rationally and systematically analyze the topics related to this Blockchain technology. Therefore, with a theory-oriented approach, it examines related literature, perspectives, theories and models in 137 library sources. The results of this research show the existence of 38 related theories and models; which is a set of processes, tools, emotions, feelings, beliefs, attitudes, motivations, conditions, value, importance, necessity, dependence, preference, individual factors, social factors, economic factors, political factors, background factors and professional principles in the field of finance, accounting and auditing. These results have been obtained using the coding method in Atlas.ti 9 software, which has finally led to the presentation of a complete theoretical framework model of blockchain potential. https://www.ijfintech.ir/article_226551.html The establishment of the Mortgage Bond market is facilitated and promoted through collaborative planning and design by all parties involved. Mortgage Bonds serve as a tool to enhance banks' credit potential and increase liquidity within the real estate sector. Despite the strict regulations imposed on their issuance and supervision following the 2007-2008 financial crisis, Mortgage Bonds have continued to exist. However, Iran has yet to develop a well-established market in this area, although it has gained some experience. This study aims to analyze the various factors that influence and contribute to the development of the secondary mortgage market in Iran. The necessary data was collected through a questionnaire, and factor analysis and logistic regression were applied to classify and estimate the impact of these factors. The analysis revealed a total of 23 factors, of which 16 were found to be significant. These factors were categorized into three classes: Laws and Regulations, Economic-Management Circumstances, and Bond Characteristics. Together, these classes encompass twelve drivers of effectiveness. The study found that the influence of managerial and legal elements on success is insignificant, while changes in economic conditions and bond characteristics increase the hazard ratio by 3.5. https://www.ijfintech.ir/article_226566.html The development of businesses and entrepreneurship is today recognized to contribute to economic growth and capital market expansion in Iran. Entrepreneurship development requires purchasing machinery and equipment to provide working capital and complete development-oriented projects, enhancing the profitability and liquidity of corporations. Financing in organizations to implement profitable activities is of great concern to CEOs, business owners, and entrepreneurs, with multiple economic factors imposing challenges regarding enterprise financing. The most effective approach to financing businesses can be identified by analyzing their financial statuses, and enterprises can be financed through several methods, such as bank loans and issuing debt and equity securities in the capital market. Traditional financing is a frequent approach in financing economic institutions performed by issuing securities. Despite its advantages for business owners, traditional financing has multiple challenges. In light of online developments, social media platforms have opened new doors to financing, with alternative financing methods emerging to replace traditional processes. A public campaign is released on online platforms to collect individual capital, and such campaigns have been of interest to many investors and business owners since they offer several advantages, driving entrepreneurship and capital market growth. This study sought to elaborate on the advantages and disadvantages of crowdfunding as an innovative financing approach and identify the factors that have shifted financing from traditional instruments to crowdfunding.