PurposeWith the emergence of the basis of intellectual capital, competitive advantage was considered as the focus of competitive strategies, and the knowledge resulting from this approach became the basis for the development and strategic directions of companies in various fields of the company such as finance and accounting. The purpose of this study is sustainable intellectual capital reporting framework and evaluation of key examples in the context of capital market companies.Design/methodology/approachThe methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis was used to collect the data. The statistical population in the qualitative part was university experts and in the quantitative part financial managers of capital market companies. Data collection tools were interviews in the qualitative part and fuzzy scales and language comparison checklists in the quantitative part. Therefore, first through three stages of coding, the dimensions of the model were identified, and based on the fuzzy Delphi analysis, the reliability level was determined through the average between the first round and the second round of Delphi. Finally, through the default tests, the appropriate fuzzy model was first determined, and then hierarchical fuzzy analysis based on TODIM's approach was used to determine the most favorable axis of sustainable intellectual capital reporting.FindingsThe results in the qualitative part indicate the existence of 3 categories and 6 components and 39 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that by confirming the dimensions identified through fuzzy Delphi analysis, the most desirable axis of intellectual capital reporting is the component of technological capital reporting, which can play a more effective role in sustainable reporting.Originality/valueThis study, relying on the importance of the consequences of sustainable intellectual capital reporting, tries to evaluate the consequences of this field of financial reporting due to the lack of a coherent theoretical framework about capital market companies. In addition, the framework presented in this study promotes integrated thinking for firms to it would provide some level of incentive to those charged with governance concerning the voluntary compliance with the sustainable intellectual capital reporting framework.
The issue of creation/origin (Ḥudūth) or pre-eternity (Qidam) of the Qur’an was one of the oldest theological debates in Muslim world which has been discussed under the title of the word (Kalām or speech) attribute of God. Qāḍī Abd al-Jabbār, one the most important scholars of the Mu’tazilī school, gives several reasons to prove the origin and creation of the Qur’an. Referring to the hadiths (narrations) of Imam Reza (AS), his arguments lead to the temporal origin and gradual descent of the words and sounds of the Qur'an. However, since this is related to the word of God, the arguments of Abdul Jabbār require temporal origin, composition and change in the Divine nature, according to His Word attribute. For, the attribute could not be separated from the attributed and the sentence of creation or pre-eternity pass to each other, as well. The creation of the Qur’an and confining the Divine word in words and sounds provide you with basic challenges, which may not be accepted easily.
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