Journal of Innovation Management and Organizational Behavior
Volume:3 Issue: 5, Winter 2023

The aim of this research is to identify financial and non-financial metrics that affect companies' sustainability performance, which can be utilized to develop current financial reporting in order to provide comprehensive information on companies' performance to assist in better decision-making.

The present study was conducted using the thematic analysis method and MAXQDA 2020 software. The research population consisted of experts (university faculty members, students, and doctoral graduates in finance, economics, accounting, and management), selected through snowball sampling. Data were collected through semi-structured interviews with experts until theoretical saturation was achieved. In this study, theoretical saturation was confirmed after conducting 26 interviews.

In these interviews, experts suggested various financial and non-financial metrics in economic, social, and environmental dimensions for measuring and reporting companies' sustainability performance. Economic metrics include sales growth, research and development, liquidity growth, financial leverage, company growth opportunities, industry competition, intangible assets, gross domestic product, company age, financial incentives, CEO duality, stock liquidity, board independence, corporate governance, ownership structure, company size, return on equity, economic value added, earnings per share, and return on assets. Social metrics include ethical conduct, job security for employees, and corporate social responsibility, while environmental metrics mentioned by most experts include waste and effluent management and clean (green) production.

It can be concluded that considering globalization and attention to social and environmental issues and responsibilities alongside corporate profitability goals, and the necessity of considering stakeholders' interests in the new corporate governance doctrine, reporting on companies' sustainability performance is not only a need but a necessity for companies in the global competitive arena and as a strategic advantage.

This research aims to investigate the fluctuations of parallel markets on the level of penalty rates and to propose a conceptual model predicting depositors' behavior regarding deposit failure rates. Theoretically, this study contributes to the development and presentation of factors affecting customers' financial behavior in the banking system (both private and public). From an innovation perspective, the proposed model examines the actual decisions and behaviors of individuals in financial matters.

The research methodology is applied and post-event in nature. This study adopts a quantitative approach. The data used in this research were collected by referring to time series statistics from the central bank, official bank websites, and the country's capital market and were utilized accordingly. The software used for data analysis in this research is Eviews.

After the necessary data examination and analysis using the software, the results of this research indicate that in the first phase, the optimal portfolio was determined between currency rates, gold coins, real estate, securities, and bank deposits without imposing any penalty on long-term deposits. In this situation, individuals with different risk levels allocate 95%, 57%, and 37% of their portfolio to bank deposits, corresponding to risk-averse, moderate risk, and risk-seeking individuals, respectively. In the second phase, by imposing a penalty equal to 10% of the deposit profit, the optimal basket was determined; even in this case, these three groups of individuals with different risks allocate 88%, 53%, and 36% of their capital to bank deposits, respectively.

It is observed that this decreasing trend in bank deposits continues until the penalty rate equals 25% of the bank deposit rate, beyond which no individual with any level of risk is willing to deposit in the bank.

Considering the issue of selecting an optimal and desirable stock portfolio, which all investors, both individual and institutional, face.

The purpose of the current research is to present trading systems with innovation based on neural networks and metaheuristic algorithms grounded in technical analysis. Therefore, the criteria affecting stock selection in technical analysis have been examined. Consequently, from among the companies listed on the Tehran Stock Exchange during the years 2011 to 2021, 135 companies were selected as samples through a systematic elimination method and analyzed using a combination of innovative neural network methods and metaheuristic algorithms.

The results have shown that such a trading system produces comparable or better results compared to Buy & Hold and other trading systems for a wide range of stocks even over relatively longer periods.

For future work, it is planned to focus on combining more technical parameters and using convolutional neural networks (CNN) or other deep neural network models.

The purpose of this research is to identify and prioritize the factors affecting women's entrepreneurship.

This study is applied in aim and descriptive in method. To determine the weight of criteria and sub-criteria for this issue, the Fuzzy Analytic Hierarchy Process (FAHP) was utilized. Accordingly, after identifying the criteria and sub-criteria for each, a questionnaire was designed to match them and distributed to experts. In the current issue, the effects of criteria affecting women's entrepreneurship were examined with 20 decision-makers. In the next step, the questionnaires filled out by experts were transferred to Excel software.

The factors affecting women's entrepreneurship include five criteria consisting of family, personality, economic, social, and cultural criteria. The family criterion has eight sub-criteria, the personality criterion has ten sub-criteria, the economic criterion has seven sub-criteria, and the social and cultural criteria each have five sub-criteria. The results show that among the criteria, the "personality" criterion, with a weight of 0.3071, and the "cultural" criterion, with a weight of 0.1103, ranked first and last, respectively. In addition, the "economic" criteria with a weight of 0.2011, "family" with a weight of 0.1931, and "social" with a weight of 0.1884, are ranked second to fourth, respectively. Moreover, among the thirty-five sub-criteria, the sub-criteria of "extensive social relationships" with a weight of 0.0530, "job satisfaction" with a weight of 0.0462, "institutions and resources" with a weight of 0.0448, "determination and will" with a weight of 0.0444, and "guidance and leadership" with a weight of 0.0428, are ranked first to fifth, respectively. Also, the sub-criteria of "market access" with a weight of 0.0270, "role models" with a weight of 0.0165, "transportation system" with a weight of 0.0165, "role conflict" with a weight of 0.0135, and "marital status" with a weight of 0.0088, respectively rank thirty-first to last.

The research underscores a strong correlation between personality traits and women's entrepreneurship, pointing to the necessity of tailored programs in higher education to foster entrepreneurial inclinations.

The present study has investigated the possible effects of the implementation of value added tax on Iran's inflation in companies listed on the Tehran Stock Exchange. The temporal domain of this information is related to the financial statements of the manufacturing companies accepted in the Tehran Stock Exchange in the period of 6 years from the beginning of 2013 to the end of 2018. The obtained data includes manufacturing and service companies and institutions. And there are no other than leasing companies and financial institutions, insurance and banks, and their obtained information has been uploaded based on the Kodal site. To check the liquidity growth, its base year has been obtained from 2013. In this chapter, the collected data have been evaluated in two sections of descriptive and inferential statistics; In the descriptive analysis of information, the indicators of descriptive statistics include frequency, percentage of relative frequency, mean, standard deviation, and in the inferential part, research hypotheses have been investigated using independent variables on the dependent variable. In the following, efforts were made to investigate the direct and indirect effects of statistical equations and Eviews10, Excel software. The results showed that there is a direct relationship between value added tax and gross national product, liquidity growth, the amount of money in circulation, the amount of tax revenues and finally inflation in Iran.

The purpose of this research is to identify practical indicators for the practical implementation of social audit in attracting deposits and reducing the cost of money in banks using the theoretical method.

In this research, using the qualitative research method of Strauss and Corbin (2011) grounded theory with the Nizamand method, the social audit model has been developed in attracting deposits and reducing the cost of money in banks. Therefore, in order to collect information from the statistical population used, which includes banking and university experts who have doctorate degrees in accounting, management, or economics, a semi-structured interview was conducted with 21 of them using purposive sampling, and the analysis of information in three The stage of open coding, axial coding and selective coding has been done.

According to the results of the data analysis of the interviews in three stages of open, central and selective coding, the category "social audit in attracting deposits and reducing the cost of money in the bank" was chosen as the central category, and this type of audit through evaluation and examining compliance with social responsibilities in terms of attracting low-cost deposits, reducing bank non-current claims, developing virtual banking services, respecting depositors' rights, respecting government rights, protecting the environment, reducing organizational administrative costs, and respecting competitors' rights is done The causal conditions of the model include the need of the group of shareholders, the government, depositors and environmentalists for social intelligence information in attracting deposits and reducing the cost of money in banks, and the strategies for conducting this audit also include optimizing corporate governance in banks, creating anti-corruption committees, Fraud and money laundering, government incentive policies, continuous training of employees, respecting the interests of all stakeholders and giving importance to high cultural and social values in the workplace. Also, factors such as the lack of attention to transparency and greater profitability in state banks, government laws, the complexity of the nature of social audit implementation, and the lack of accounting and social audit standards were the most important intervening factors that affect the model's strategies.

In the country of Iran, if the executive factors of social audit in attracting deposits and reducing the cost of money, which have been identified during the development of the model in this research, will be implemented by the banks. It can be ensured that the banks fulfilled their social responsibilities in the field of attracting deposits, which prevented their bankruptcy in the first stage and prevented social financial crises in the society in the second stage.

Achieving a competitive advantage in the banking industry, which has transformed itself through the employment of unpredictable approaches, is both more difficult and more crucial. Therefore, the present research aimed to provide a model for integrating social capital with innovative knowledge management in gaining competitive advantage and developing the country's banks.

This study was conducted using a mixed (qualitative and quantitative) approach. The qualitative part was carried out through interviews with 15 managers and deputies of Sepah Bank branches in Tabriz and university professors specializing in innovative knowledge management and social capital, using grounded theory method. The quantitative part involves structural equations.

The results from the interpretive structural modeling method for the components of social capital and knowledge management showed that tangible and cognitive dimensions, knowledge gathering, and knowledge dissemination have the highest impact, with the responsiveness component having the most significant influence in integrating the variables of social capital with knowledge management. Furthermore, the results indicated that, except for the impact of organizational culture on the empowerment of human resources with a path coefficient of 0.062 and a t-value of 1.535, which is less than 1.96 and not significant, all path coefficients are significant.

The findings demonstrated that components such as tangible and cognitive dimensions, knowledge gathering, and knowledge dissemination at the first level and in the dependent region have the highest susceptibility, and the responsiveness components, which are in the independent region, have the highest impact in the integration of investment variables with knowledge management.

The purpose of this research is to examine the application of artificial intelligence in auditing.

This study is applied in objective and descriptive-survey in terms of data collection, which was conducted with a qualitative approach. The population of this study consisted of experts and opinion leaders in the field of accounting and auditing, university professors and lecturers, and the board of directors of the national auditing organization, from which 24 individuals were selected using a purposive sampling method. Semi-structured interviews were utilized for data collection until theoretical saturation was achieved. For data analysis, systematic grounded theory and for analyses, three types of coding: open, axial, and selective, based on Strauss and Corbin's coding technique, were used.

The findings indicate that the model of artificial intelligence application in auditing includes causal conditions (human resources, financial resources, empowerment development, and competitiveness), contextual factors (accessibility, standardization, incentivization), strategies (strategy formulation and planning), and intervening conditions (management, cultural, infrastructure) outcomes (efficiency, accuracy, and speed).

Considering the research findings, it is necessary to develop the prerequisites of artificial intelligence in a process-oriented manner to create the context and motivation among auditors for the development of artificial intelligence applications in auditing in the country.

The coordination of relief supply chain actions following a crisis is undeniable and necessitates proper management and appropriate resource allocation to affected areas, especially due to the increasing occurrence of natural disasters such as floods, storms, and destructive earthquakes. The aim of this study is to design an integrated humanitarian supply chain system, considering the relationships among various components of the rescue and relief supply chain.

This research innovates over previous studies by proposing a five-level model comprising suppliers, warehouses, distributors, affected areas, and shelters within the supply chain; it also includes the location of relief warehouses and support facilities with an integrated dynamic model. Two categories of decisions are considered: the first involves selecting locations for regional warehouses from candidate sites and the quantity of pre-stocked inventory in them, and the second involves designing the distribution network and relief items, determining the flow of goods within it.

The first objective of this issue is to minimize the construction costs of regional warehouses in Tehran under various scenarios, and the second objective is to minimize the costs of supply, maintenance of goods in regional warehouses; minimize the costs of sending and maintaining goods in the central warehouse; minimize the costs related to sending goods to demand points, and minimize the costs related to leftover goods in each region at the end of each period.

The results show that the designed model optimizes the logistics costs of relief and rescue.

With the continual increase in the global population and the limited availability of energy resources, energy consumption has become a concern for all countries. Today, renewable energies have made it possible to utilize all natural potentials for energy production. However, a comprehensive examination in this field must be conducted to meet the country's energy needs and identify all areas for exploiting renewable energies. Subsequently, the creation of infrastructure and suitable environments for the exploitation, development, and provision of energy becomes significantly important. The results indicate that there is an asymmetric relationship between economic growth, energy consumption, and financial development, such that in the long and short term, a positive shock in energy consumption and financial development has led to a decrease in economic growth. The positive shock in energy consumption shows that producers' efforts to reduce energy consumption cause a reduction in economic growth in the short term.

This research investigates the impact of renewable energies on the economy using the ARDL method.

The first objective of this issue is to minimize the construction costs of regional warehouses in Tehran under various scenarios, and the second objective is to minimize the costs of supply, maintenance of goods in regional warehouses; minimize the costs of sending and maintaining goods in the central warehouse; minimize the costs related to sending goods to demand points, and minimize the costs related to leftover goods in each region at the end of each period.

The results show that the designed model optimizes the logistics costs of relief and rescue.

The aim of the present research is to examine the impact of uniform premium rate models on innovation in policies, reserves, and financial behaviors of the Social Security Organization.

The research methodology adopted was mixed qualitative-quantitative. In the qualitative section, the sample consisted of experts familiar with the subject, and through snowball sampling, 20 individuals were determined as the sample size. The population of the current study consists of managers and employees of the General Administration of Tehran Province's districts. The sample size was determined to be 267 individuals, based on Cochran's table and random sampling method. The data collection method in the qualitative part was library and field research, and in the quantitative part, it was field research, which was conducted using a researcher-made questionnaire. The validity of the questionnaire was verified through expert opinions, and Cronbach's alpha method was utilized to assess reliability. For data analysis, grounded theory method was used in the qualitative section, and structural equation modeling and PLS4 software were used in the quantitative section.

The findings indicated that 37 sub-components were identified for the model, which includes 7 causal factors, 8 contextual factors, 7 intervening factors, 11 strategies, and 4 outcomes. Furthermore, the model fitting results indicate the appropriateness of the proposed model.

This study successfully identified key components and their impacts on the Social Security Organization's financial management policies through a comprehensive mixed-method approach. Notably, strategies significantly influence outcomes, underlining the importance of effective strategic planning and intervention in enhancing organizational performance and achieving desired financial stability and innovation.

This study investigates the economic linkage and contagion effect of earnings quality on market risk at the Tehran Stock Exchange over the years 2010 to 2019, focusing on a screened statistical population consisting of 650 (year-company) data points. Given the concept of information transfer and previous studies related to earnings quality, it is hypothesized that higher earnings quality among industry peers (comprising a subset of closely related companies based on industry classification at the stock exchange) reduces a company's systematic risk.

This research employs three different metrics for measuring earnings quality and uses multivariate regression for hypothesis testing and model estimation.

The results indicate that the estimated coefficients for earnings quality of the company (-0.011825) and related companies (-0.025110) are inversely related.

The results suggest that higher earnings quality among economically linked companies leads to a reduction in a company's systematic risk.

The purpose of this research was to identify the components of fraud and the political factors affecting fraud in financial statements.

The research method was fundamental in objective, qualitative in data type, and Delphi in data collection method. The population consisted of 20 experts from academia and finance, economic experts related to auditing and fraud, senior managers of leading companies listed on the Tehran Stock Exchange, and economic managers and professors. The research tool included targeted non-random interviews. For data analysis, the Delphi method was utilized.

The findings revealed that the components of fraud and political factors influencing fraud in financial statements include the fraud triangle and diamond (pressure, opportunity, rationalization, and capability) and political factors (individual and organizational).

In conclusion, this study highlights the intricate interplay between individual and organizational political factors and the traditional elements of fraud, providing insights into the mechanisms through which political dynamics influence fraudulent practices in financial reporting. This understanding could guide the development of more effective detection and prevention strategies.

The objective of this research was to design a model for analyzing investment policies in oil production using content analysis and the Delphi method and the system dynamics method.

The statistical population for content analysis included upstream documents of the oil industry and articles related to investment in oil production available on the Ministry of Oil's website and a comprehensive article database, amounting to 29 articles related to investment in the oil industry. Based on the acquisition method, 9 articles were selected for content analysis. In the Delphi section, officials, managers, and deputies of this company, along with university professors in public administration in Khuzestan province, totaling 32 individuals, were included in the statistical population, and 15 individuals were selected as the statistical sample using a purposive stratified method. In the quantitative section, the statistical population included all employees, managers, official experts, and employed personnel of the National Iranian South Oil Company in Ahvaz, totaling 570 individuals. Using the simple sampling method and based on Cochran's formula and random method, 291 individuals were calculated as the statistical sample.

After confirming the dimensions and components in the Delphi system dynamics section using Vensim software, 9 scenarios were considered: 1- Reduction of unfavorable monetary policies, 2- Improvement of financial assessments, 3- Improvement of investment source diversity, 4- Structural development of oil extraction and production, 5- Improvement of research and development policies in the oil industry, 6- Improvement of financing based on underground reserves, 7- Improvement of debt-based financing, 8- Improvement of intermediary financing, 9- Improvement of policies for the introduction of oil technologies.

Therefore, in this loop, the assumption is that potential risks affect monetary policies, financial assessment, and investment management. Investment management reduces socio-cultural factors, and when socio-cultural factors decrease, it increases environmental neglect. The more environmental neglect increases, the production ceiling in the oil industry is likely to decrease. These factors ultimately cause the tendency to weaken investment policies in oil production.