نشریه مطالعات مدیریت، اقتصاد و کارآفرینی
سال سوم شماره 3 (پاییز 1401)

This paper investigate the impact of earnings management on the disclosure content and actual financial performance of companies listed on the Tehran Stock Exchange. This study is possible using listed companies that are exposed to disclosure, earnings management using both accrual and real items methods. Here, accrual earnings management is tested using the Jones-Jones model. Examining the data of 139 selected companies during the period 2011 to 2015, the multivariate regression method with composite data indicates that the quality has a significant relationship between the quality of disclosure and return on assets, but there is no clear relationship between the quality of disclosure and return on equity. The first hypothesis of the research is not confirmed. The results of the second hypothesis also showed that there is a significant relationship between the interactive variable of the non-executive board and the quality of disclosure and company performance, which was a positive relationship, so the second hypothesis of this study was confirmed.

Organizational creativity as an architectural structure is a foundation for building capabilities and, as a result, capabilities that companies can use to achieve their goals. Therefore, the present research examines the impact of organizational creativity on international trade competence with the mediating role of innovative and entrepreneurial capabilities in Iran Khodro Company. The purpose of this research is to determine the impact of organizational creativity on international business competence, with the mediating role of innovative and entrepreneurial capabilities. The present research is a descriptive survey, and the statistical population of this research is the managers of Iran Khodro Company. For this purpose, 95 questionnaires were distributed and collected among the managers who were selected by the census method. The tool for collecting research data is a questionnaire, whose validity and reliability have been confirmed. Also, SPSS and Smart-PLS software were used to analyze the data. The results of the present research showed that organizational creativity has a significant effect on innovation and entrepreneurial ability and on the competence of international trade. Innovation and entrepreneurship abilities also have a significant effect on international business competence. Also, innovation ability and entrepreneurship ability both play a mediating role between the impacts of organizational creativity on international business competence.

In this research, the relationship of empowerment and team building with employees' competencies was investigated by studying the role of organizational learning culture modifier in an Iranian government organization. The research was applied in terms of purpose, descriptive in terms of type, quantitative in nature, and survey in terms of data collection method. The statistical population of the present study was made up of employees of a government organization, with at least a bachelor's degree and 5 years of work experience. Among the population of 570 people, using Cochran's formula, 230 people were considered as the sample size. Sampling was done randomly, and 225 questionnaires were returned. Using smartPLS3 software, the face and construct validity of the questionnaire as well as Cranach's alpha reliability coefficient and composite reliability coefficient were confirmed. Structural equation modeling was used to test the hypotheses. Based on the obtained results, team building and employee empowerment increase employee competence, and organizational learning culture only moderates the relationship between employee empowerment and competence.

An organization’s competitive advantage can be viewed as the ability, gained through resources and attributes, to perform at a higher level than competitors in the same market. Establishing a Sustainable Competitive Advantage in today’s dynamic environment involves optimizing an organization’s exploration and exploitation strategy. This paper aims to explore how an Organization’s Ambidexterity complements the Dynamic Capabilities strategy in attaining a Sustainable Competitive Advantage. Organizational Ambidexterity, Sustainable Competitive Advantage and Dynamic Capabilities are closely related concepts. Unfortunately, there is still a lack of understanding about the relation between the three. This paper aims to offer a theoretical explanation of the relationship between Dynamic Capabilities, Organizational Ambidexterity and Sustainable Competitive Advantage. The authors find that organizational ambidexterity may be considered as a mediator in the relationship between Sustainable Competitive Advantage and Dynamic Capabilities. Organizations that focus on develop their ambidextrous strategy, can achieve a sustainable competitive advantage through developing their dynamic capabilities by which organizations change their value proposition.

A suitable educational system, especially higher education, will be the main prerequisite for the development of any country and the country's movement in the direction of the first world countries. The purpose of this research is to investigate the role and position of higher education in economic growth and development. The theoretical basis of this research is based on the theories of human capital, human development and approaches related to the return on investment in education. Thus, this article explores and describes the process of achieving economic development through higher education. The research method of this research is library type and by reviewing domestic and foreign books and articles. The obtained results indicate that, firstly, increasing the productivity of higher education has a positive and significant effect on economic growth. Second, investment in university education will have a positive effect on economic growth. It is clear that in addition to the quantitative and qualitative expansion of the university system, in order to achieve a balanced, comprehensive and fair development, other factors such as infrastructure, the state of the macroeconomic environment, the level of health and education of the country's population, the size of the market, the open market, political stability and democracy, the efficiency of goods production, labor and financial market, technological readiness, political conditions, economic and social stability, absence of corruption, efficient bureaucracy, etc. must be present.

The main purpose of this article was to explicitly describe and examine the possibility of organizational leadership based on organizational wisdom. The qualitative research approach was descriptive with a phenomenological view. In this article, while examining the existing theoretical basis and literature, the development of leadership in the micro-model as an emerging phenomenon was answered in response to five key questions. In the first part, what is the concept of reason and then its status in contemporary sciences and models based on reason was briefly mentioned. Then, while examining the different consequences of leadership development in the micro model, "wisdom in the practice of leaders" was discussed, and finally, the methodological components of leadership development in the micro model were enumerated and explained. The results show that the key components of leadership development in the micro model with the transition from leadership training to leadership training, using an aesthetic approach, leadership development in a specific situation, the need for interdisciplinary and multidisciplinary thinking for leaders, the need for self-determination And the transition from organizational behavior to organizational action can be formulated.