Financial transparency

Introduction: Culture is an important and influential factor on unethical behavior and people in any society. The purpose of this article is to investigate the effect of national culture on unethical financial behavior in 113 countries. Material and Methods: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes different countries around the world, from which a sample of 113 countries was selected. In this research, Hofstede's six cultural characteristics are used as a basis for investigating the relationship between culture and unethical financial behaviors. The research tool for collecting theoretical bases and research data is library studies. Also, data analysis was done based on descriptive statistics and multivariate regression using SPSS software. Results: The results of this research show that the cultural characteristics of power distance have a significant and positive relationship with financial crimes. Also, individualism and uncertainty avoidance have a significant and negative relationship with unethical financial behaviors. But other cultural variables such as Long-Term Orientation, Masculinity and Indulgence have no significant relationship with unethical financial behaviors. Conclusion: Compliance with ethics in financial fields means the existence of transparent financial systems in any country is rooted in the national culture of that country. Therefore, national culture is an integral part of moral behavior in all societies.

This study investigates the role of digital financial services in enhancing innovation within Iranian sports companies. The research follows a descriptive survey method with a quantitative approach and employs Structural Equation Modeling (SEM) for data analysis. The statistical population includes senior managers, financial managers, and IT managers of sports companies, as well as financial and technology experts in sports clubs and startups. The sampling method was stratified random sampling, and the sample size was determined as 200 participants using Cohen’s method, considering 10 latent variables in the model. Data collection was carried out through two standardized questionnaires with validated content and face validity confirmed by experts. Reliability was assessed using Cronbach’s alpha. The first questionnaire, digital financial services assessment, consists of 15 items across five components (digital financial technology infrastructure, digital payment services, digital banking, digital investment, and digital financial innovation).The second questionnaire, Innovation Assessment in Sports Companies, includes 15 items across five components (product innovation, process innovation, organizational innovation, marketing innovation, and strategic innovation). The Cronbach’s alpha scores were 0.899 for innovation and 0.794 for digital financial services. The findings reveal that digital financial services have a significant impact on various dimensions of innovation, including product, process, organizational, marketing, and strategic innovation. These services enhance transparency, reduce costs, and improve access to financial resources, thereby alleviating financial constraints and fostering innovation capabilities within sports companies