درخت حوزه‌های تخصصی

In this paper, the effects of firms’ board gender diversity on their financial statements fraud are examined by considering the role of state ownership. Using a logistic regression model, the role of female managers in financial statement fraud is examined for Iranian listed companies from 2013 to 2022. The methodology of this study is a quantitative and ex-post and the sample of this research is related to 153 companies on the TSE. The results of research regression analysis showed that there is a negative and significant relationship between firms’ board gender diversity and their financial statements fraud. The results also showed that in the group of non-state firms, there is a negative and significant relationship between firms’ board gender diversity and their financial statements fraud, but this relationship is not significant in the group of state-owned firms. According to the research findings, legislators and corporate supervisors should pass laws to encourages corporate gender diversity or requires the minimum number of female directors. Policymakers must also consider the nature of companies' ultimate controllers; Because state control over companies has conflicting effects on the regulatory effectiveness of board gender diversity.

This study aims to analyze 45 definitions of digital transformation (DT) to identify key drivers and propose a conceptual framework to outline their impact on business performance. Through content analysis, 24 key drivers were identified, focusing on the frequency of occurrence across the definitions. The analysis highlights drivers such as IT technologies & innovation, business model, business performance, customer experience, and operational processes. The results show a significant emphasis placed on various drivers of DT, reflecting its multidimensional nature. Key drivers include technological innovation, organizational adaptation, customer-centric strategies, and change management practices. By conceptualizing the relationships between key drivers and performance outcomes, the proposed conceptual framework provides theoretical insights into the mechanisms underlying digital transformation and its impact on business performance. The proposed framework integrates technological, strategic, organizational, and cultural dimensions. The analysis underscores the complexity and multidimensional nature of DT as a strategic phenomenon and offers drivers on which the organizations should focus to face the challenges of digital disruption. This paper's original theoretical contribution lies in synthesizing various definitions of digital transformation from the past two decades to propose a comprehensive definition of Corporate Digital Transformation.

Purpose: The main goal of this research is to design a model of human resource capabilities, with an emphasis on digital knowledge management, for Iran Oil Terminals Company. Method: This research is descriptive-survey in terms of research design, cross-sectional in terms of time, and applied in terms of purpose. It is categorized as exploratory research. The statistical sample consisted of 20 professors and senior managers from the Ministry of Oil in the qualitative section and 100 managers and experts from Iran Oil Terminals Company in the quantitative section. Data collection in the qualitative part was conducted through interviews and data analysis techniques, while the quantitative section utilized questionnaires and structural equation modeling techniques. Findings: The findings were categorized into 114 codes and 26 concepts, which were further grouped into three categories: human-behavioral capabilities, specialized-technical capabilities, and analytical capabilities. The research confirmed that the role of human resource capabilities in the growth and development of organizations is undeniable. It emphasized that human resources management must leverage this intra-organizational capital to foster organizational advancement and excellence. A lack of qualified human resources can be a significant reason for an organization's stagnation. Conclusion: The analysis revealed that human resource capabilities, with an emphasis on digital knowledge management, encompass behavioral, specialized-technical, and analytical capabilities. Ultimately, a suitable model for human resource capabilities, emphasizing digital knowledge management, was proposed for Iran Oil Terminals Company. Human resource capability is valuable, rare, irreplaceable, and difficult to imitate; thus, it is essential for creating sustainable competitive advantages. Proper utilization of human resource capabilities can enhance organizational performance. This study took a process-oriented approach to propose an integrated model that comprehensively considers key variables such as human resource capability and knowledge management effectiveness.

One of the methods to apply preferred information of the decision maker (DM) in the process of evaluating the efficiency of banks is the method of production trade-offs in data envelopment analysis (DEA). In this paper, we propose a two stage network DEA framework for incorporating value-judgments in the form of production trade-offs to analyze the efficiency of banks. We obtain technical and cost efficiency from banks based on bank manager's opinion. We use the production trade-off method to consider the importance of each of the inputs, intermediate measure and outputs relative to each other to evaluate the performance of commercial banks. We show that by changing the production trade-offs matrix, the technical and cost efficiency scores of banks also change. We propose efficient targets for inefficient banks. At the end, we bring the results of the paper.

Eco-friendly product usage is a defining trend in consumer purchase intentions during this decade. Younger, tech-savvy consumers are often more sensitive to environmental concerns when purchasing products due to the abundance of information available on social media platforms. In the food and beverage industry, this trend has led many younger consumers to prefer purchasing eco-friendly, sustainable cutlery for food and beverage consumption. With online social commerce platforms selling eco-friendly utensils readily available, a larger group of consumers, primarily young adults, seem to purchase these products impulsively due to various factors. The four independent variables proposed in this study that seem to influence the online impulse buying behavior of young adults toward these eco-friendly products are fear, serendipity, electronic word of mouth (eWOM), and website quality. Convenience sampling was utilized to gain a greater understanding of the targeted consumer group, using a 5-item Likert scale to collect data from respondents. The validity and reliability of the questionnaire items were further confirmed using statistical methods, namely average variance extracted (AVE), composite reliability (CR), and Cronbach’s alpha. The hypotheses were tested using AMOS software (version 24) through confirmatory factor analysis (CFA) to tabulate the results. Based on the study conducted, it is concluded that fear and eWOM do influence the online impulse buying of eco-friendly food utensils among young adults in Kuala Lumpur. It is further suggested that elements such as fear and eWOM play a significant role in online impulse purchases of eco-friendly utensils, as young adults rely heavily on social media marketing. This reliance contributes to these consumers’ growing concern for their future, prompting them to be more environmentally conscious.

In consumer behavior, purchase field is an interesting field for marketers and psychologists. This area investigates types of purchase and factors affecting them. In the meantime, in order to succeed in markets, understanding customers' consumption values and their impact on consumers' behavior is one of crucial issues. The aim of this study is to determine the relationship between values of purchase through green image on impulse purchase and customer loyalty. The statistical population in this study consists of customers of purchase centers of Iran in 2024. The number of sample is estimated as 384 people. Regarding the purpose, this study is applied and belongs to descriptive- survey and correlational researches. For data collection standard questionnaire of Irene et al. was used, whose validity is determined by nominal and heuristic method and its reliability was measured by Cronbach's alpha coefficient as 0.87. For data analysis and hypothesis testing by path analysis and structural equation, LISREL software is used. The results show that there is no significant relationship between hedonistic values and materialistic values through green image of store with impulse purchase but there is significant relationship between hedonistic values and materialistic values through green image of store with loyalty.