Journal of Management and Business Solutions

The present study was conducted with the aim of examining the effect of earnings quality on income smoothing before and after the mandatory implementation of accounting standards in companies listed on the Tehran Stock Exchange during the period 1992 to 2022. The statistical population included all listed companies, from which 61 firms were selected as the research sample using the systematic elimination sampling method. In terms of purpose, the research is basic, and with respect to its nature and data collection, it is descriptive–analytical. The required data were extracted from the official databases of the Tehran Stock Exchange and the Rahavard Novin financial software, and were analyzed using multivariate regression models and panel data techniques in EViews and Excel software. The results indicate that earnings quality increased significantly after the mandatory adoption of accounting standards, which in turn restricted aggressive income smoothing practices. Prior to the implementation of the standards, earnings quality exhibited a positive and statistically significant relationship with income smoothing, suggesting that firms engaged in smoothing behavior to reduce earnings volatility and present a stable image of financial performance. After the adoption of the standards, this relationship remained positive and significant, but its intensity declined, reflecting higher levels of transparency and reliability of financial information. A comparative analysis of the findings demonstrates that accounting standards have effectively enhanced earnings quality and guided income smoothing behavior toward compliance with professional principles and documented frameworks. Nevertheless, income smoothing persists as a resilient managerial behavior and has not been fully eliminated solely through the enforcement of standards. Furthermore, firm-specific and industry-specific characteristics play a determinant role in the extent to which accounting standards influence earnings quality and income smoothing behavior.

The present study was conducted with the aim of designing a political intelligence model for human resource managers of medical sciences universities in the northwestern region of the country. In terms of purpose, this research is applied, and from a methodological perspective, it was designed as a qualitative study. The statistical population of the study consisted of academic experts and executive practitioners in the field of human resources who were familiar with the concept of political intelligence. Accordingly, the research sample in the qualitative phase was selected through non-probability sampling, using a combination of purposive, judgmental, and snowball sampling methods. A purposive sample of 17 experts with specialized knowledge and professional experience in this field participated in semi-structured interviews. In the qualitative phase, the data analysis method was theoretical coding, which was carried out using MAXQDA software. Qualitative data were analyzed through thematic analysis, including the extraction of basic themes, organizing themes, and global themes. The findings of this phase led to the identification of five main dimensions and eleven sub-components for the political intelligence model. The main dimensions included individual political intelligence, environmental context and requirements, political executive competencies, outcomes of political intelligence, and strategies for the development of political intelligence.

The purpose of this article is to design a model of the synergy between social capital and organizational learning in the National Iranian Oil Company based on Interpretive Structural Modeling (ISM). In today’s world, organizations face numerous challenges, which become particularly salient in competitive and innovative arenas. One of the most critical factors for organizational success in such environments is the ability to learn and to apply the knowledge acquired. In terms of purpose, this study is exploratory, and in terms of approach, it is qualitative. In this research, data were collected through interviews with 15 experts. The snowball sampling method was employed for data collection, after which the data extracted from texts and interviews were categorized and analyzed using thematic analysis. In line with the research objectives, semi-structured interviews and document review based on a thematic analysis strategy were used to collect data. Ultimately, 73 basic codes were identified and organized into 10 basic themes, which were further grouped into 5 organizing themes and 1 overarching theme. Based on the Interpretive Structural Modeling method, the final model was then developed. It is also hoped that the findings of this study will assist policymakers and organizational managers in designing and implementing appropriate strategies to strengthen a culture of learning and collaboration within their organizations by providing a clearer understanding of the relationships between social capital and organizational learning.

One of the distinctive domains within cultural industries and the cultural economy is cinema, which holds substantial importance from cultural, social, and economic perspectives. On the one hand, the cinema industry is among the principal instruments of culture-building in society. By creating specific conditions for audiences and instilling particular ideas, the cinematic space plays a fundamental role in shaping and transforming societal attitudes. One of the primary pathways to achieving development is the adoption and implementation of appropriate and timely policymaking. Accordingly, the aim of the present study is to analyze the policymaking processes related to the development of Iran’s cinema industry. In terms of purpose, the study is applied; in terms of data, it is qualitative; and in terms of analytical method, it employs thematic analysis. The statistical sample consisted of 10 experts from the cinema industry. The sampling method was non-random purposive sampling. Based on the analysis of documented policies—including approvals, bylaws, and regulations—as well as the programs of Ministers of Culture and Islamic Guidance across different periods, in addition to interview analyses, 20 categories for the development of Iran’s cinema industry were identified. The findings indicate that the policies and strategies governing Iran’s cinema economy have been influenced by the political discourses of each period and government. Even with changes in individuals and relevant officials within a single government, shifts can be observed in policies and strategies and, consequently, in actions and outcomes.

This study aimed to investigate the mediating effects of job autonomy and organizational identity on the relationship between transformational leadership and work engagement among employees of Kurdistan Cement Factory. The research was applied in purpose and descriptive–correlational in design, employing a field study approach using a structured questionnaire. The statistical population consisted of 350 employees of Kurdistan Cement Factory, from which a sample of 183 participants was selected through simple random sampling based on Cochran’s formula. Standardized instruments were used to measure the variables: the 7-item Global Transformational Leadership Scale (Carless et al., 2000), the 3-item Job Autonomy Scale (Schapers et al., 2012), the 5-item Organizational Identity Scale (Mael & Ashforth, 1992), and the 9-item Utrecht Work Engagement Scale (Schaufeli & Bakker, 2010). Data were analyzed using confirmatory factor analysis and structural equation modeling (SEM) through AMOS software to test the hypothesized direct and indirect relationships. The results demonstrated that transformational leadership had significant positive effects on organizational identity (β = 0.89, t = 9.243, p < .001), job autonomy (β = 0.93, t = 11.029, p < .001), and work engagement (β = 0.28, t = 2.59, p < .01). Moreover, both organizational identity (β = 0.45, t = 3.797, p < .001) and job autonomy (β = 0.60, t = 5.002, p < .001) exerted significant positive influences on work engagement. The model fit indices indicated an acceptable fit (χ²/df = 2.282, RMSEA = 0.077, CFI = 0.911), confirming the adequacy of the structural model. Transformational leadership enhances employee engagement both directly and indirectly through job autonomy and organizational identity, suggesting that empowering leadership and fostering identification with the organization are critical for sustaining employee motivation and performance.

This study systematically examines the role of lending in enhancing the financial strength of commercial banks in Iraq during the period 2021 to 2023. The research method is descriptive–analytical and employs a quantitative approach. The statistical population consisted of 10 commercial banks operating in Iraq, and through convenience sampling, 85 individuals—including financial managers, credit managers, and senior financial experts—were selected as the study sample. The questionnaire used in this research was developed based on standardized financial and banking instruments derived from reputable international sources such as the International Monetary Fund and recent studies in the field of banking finance (Hu & Wang, 2023; Mirovic et al., 2023). The questionnaire employed a five-point Likert scale. Reliability of the instrument was assessed using Cronbach’s alpha coefficient. The results showed that Cronbach’s alpha was 0.84 for lending and 0.81 for financial strength. Data analysis conducted using SPSS software and the Shapiro–Wilk test, Pearson correlation, and regression analysis indicated that lending activities have a positive and significant effect on financial strength (β = 0.36) of the banks. A higher volume of lending significantly leads to increased profitability, improved cash flow, and ultimately greater financial strength for banks.

Currently, several business organizations are inclined toward corporate entrepreneurship to cope with today's global market competition. Corporate entrepreneurship is also considered an approach to modernizing an organization, as it involves innovation and motivates investment in new ventures. Accordingly, this study examines the interaction between corporate entrepreneurship and corporate governance. This research is applied in terms of purpose, as the beneficiaries of the research use it, and it is descriptive-correlational, as it examines the relationship between the research variables. Additionally, this research is exploratory with an inductive approach and an interpretive philosophy with a developmental direction. For this purpose, a mixed-method (qualitative and quantitative) approach was used. Correlation analysis was conducted using SPSS22 software, and structural equation modeling (SEM) was performed using PLS Smart software to examine the model fit. Based on the research findings, there is a significant correlation between the dimensions of corporate entrepreneurship and corporate governance. According to the composite reliability results, Dillon-Goldstein coefficients exceed 0.7, and the average variance extracted (AVE) values are above 0.5. Additionally, a goodness-of-fit (GoF) value above 0.36 indicates better model quality, with the developed model in this study achieving a GoF of 0.411. Thus, it can be concluded that the interaction model of corporate entrepreneurship and corporate governance demonstrates a desirable fit.

Innovative advertising in banking can play a very effective role in improving their special value by providing advanced services to customers. Using attractive images and videos, providing up-to-date and useful information, creating an amazing user experience and active communication with customers are among the solutions that can increase the trust and satisfaction of customers and help the bank in the way of improving their special value. The article validates the innovative advertising model in order to improve the special value of the customers of Qarz Al-Hasneh Mehr Bank of Iran, the type of research in terms of practical purpose, based on data collection, is in the category of descriptive research, which will be used by (quantitative) survey method, society The statistics of this research are all customers of Qarz Al-Hasneh Mehr Iran Bank in Tehran who had an account in this bank for at least 5 years during the period of 2016 to 2022. For the implementation of the project, researcher-made questionnaires were used for analysis. In the quantitative stage, using the descriptive-analytical method using multiple regression and structural equation modeling, the findings show that Cronbach's alpha parameters are more than 0.7 for all components and sub-components, as well as the standard level of the average variance extracted and the amount Appropriate factor loadings at a level higher than 0.4 and a positive path coefficient, which indicates a significant and positive correlation between the components, as well as a T-value higher than 1.96 in all paths of the model, we can conclude that the model has a good fit.