Search results

The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange.

Data of variables under study are gathered from audited financial statements disclosed through official websites of firms Tehran Stock Exchange market using the multiple regression model for 156 firms during a five-year period (2012–2016). Two hypotheses are developed for achieving the objectives of the study. To analyze the data, a panel data model through Stata Software is applied. F-Limer and Hausman test are employed to modify the appropriate fitting regression model. Also, basic hypotheses of each model are implemented using the White and Hadri tests.

The obtained results suggest a negative and significant relationship between discretionary accrual (DA) management and the reputation of family firms. Furthermore, it is found that there is a significant and negative relationship between real accrual management and the reputation of family firms, and subsequently, there is a significant and negative relationship between DA management and non-family firms, and there is a significant and negative relationship between real EM and the reputation of non-family firms.

In this study, due to focus on the effect of reputation and special methods of authorities on family and non-family firms and EM, a number of firms which contribute to the literature of the field are proposed.

The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the abnormal amount of cash (abnormal positive and negative changes in cash) leads to an increase in audit fees.

To investigate the main purpose of this study, first, the authors, respectively, estimate the optimal cash flow and the normal (optimal) changes in cash by Oler and Picconi (2014) and Bates, Kahle and Stulz (2009) models for each period. In this regard, financial information of 116 companies listed on the Tehran Stock Exchange is selected during the period 2011-2016.

The results of this investigation indicate that holding an excessive amount of cash than optimal size and audit fees are negatively associated. Moreover, it is documented that abnormal changes in cash flow and audit fees are not significantly associated.

The outcomes of the current study contribute to providing an accurate estimation to determine audit fees in emerging markets.

The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.

In this paper, the variable of managerial entrenchment, which includes board independence, management duality, management tenure, the board compensation, independence and ownership percentage, is initially analyzed using the exploratory factor analysis method, and its effect on performance and CSR is evaluated using the multivariable regression test. Given that a total of 103 listed companies on the Tehran Stock Exchange are selected during 2012–2017. In this paper, return on assets (ROA) and Tobin’s Q are the two variables to measure financial performance.

The results of hypotheses testing indicate that there is a positive and significant relationship between managerial entrenchment and financial performance based on the ROA and Tobin’s Q indices, separately. Moreover, the results of this study indicate that there is also a positive and significant relationship between managerial entrenchment and CSR activities.

The current study almost is the first study, conducted in a developing country similar to Iran, and the provided results might be beneficial to other developing countries.

Mental health is one of the most important factors for evaluating the health of different age groups in the community. The most common forms of mental health disorders are depression and anxiety. Health status of students as an important age group has positive consequences in the community. To provide special recommendations for preventing mental disorders, the purpose of this paper is to determine the correlations among the individualism and family orientation and mental health.

A meta-analysis was conducted to find scores of mental health. International databases of Scopus and PubMed as well as Iranian databases of IranMedex and SID were systematically searched in September 2014 for studies conducted on Iranian students. Of 379 reviewed studies, 58 were selected for meta-analysis. A meta-regression model was estimated to show the effects of individualism and family orientation on mental health.

Eight studies were conducted in Tehran. Eight studies were published in English. In nine studies, school students, and in one study both school and university students were surveyed. General Health Questionnaire-28 score varied from 13.77 in Arak to 47.78 in Tehran. The results of this study showed that the pooled mental health score for Iranian students was 23.725, indicating that Iranian students had poor mental health. In meta-regression, the coefficient of family orientation was −0.2893 and it was significant. Other variables did not have any significant relationship with mental health scores.

Improvement of living conditions and enabling the youth to positively communicate with different social groups are recommended.

The purpose of this paper is to assess the quality of Iranian university libraries.

This first systematic review and meta-analysis were based on the PRISMA guidelines by searching in national and international databases from 2003 to January 2017 with standard Persian and English keywords. Data searching, extracting and quality appraising were completed by two researchers, independently. Any unexpected documents were assessed by a third expert researcher. Data were extracted in accordance with the “Strength of the Reporting of Observational Studies in Epidemiology” checklist after the final selection of appraised documents. Random effects size based on Cochrane test and I² were used for combining the obtained results from different studies together by considering the heterogeneity of studies.

Based on the meta-analysis conducted in 25 (6.42 percent) included studies, the total sample size was estimated. According to three dimensions of LibQUAL, findings of current information control, affect of service and the library as a place were estimated as 5.37 [CI95%: 5.02, 5.73], 6.91 [CI95%: 5.56, 6.26], and 5.46 percent [CI95%: 5.2, 5.73], respectively. Also, mean of service adequacy and superiority gap are equal to 0.07 [CI95%: −0.22, 0.36] and −2.06 [CI95%: −2.89, −1.23], respectively. There was a significant correlation between three dimensions of service quality and service superiority gap of LibQUAL and geographical regions of Iran (p<0.01). Also, a significant correlation was found between the gaps of services and three aspects of LibQUAL model and published years through a meta-regression test (p<0.01).

The results obtained from the present study showed that users are relatively satisfied with the quality of services provided by Iranian university libraries. An improvement in the quality of library services can promote the scientific level of universities.

The results of the present systematic review and meta-analysis study demonstrate a vital connection between primary research studies and decision-making for policymakers in Iranian university libraries to increase quality services.

Genetics, a discipline of biology, is one of the most recent and rapidly advancing disciplines in science. This study aims to present a bibliometric analysis of the genetics research output of Iranian authors, map the intellectual structure of these studies and investigate the development path of this literature and the interrelationships among the main topics.

This study searched the Web of Science database for documentation of Iranian-published genetics research published up to 2020. Further, this study used HistCite software to profile and analyze the most cited articles and references and to draw their historiographies.

A database search revealed 21,329 documents that created the study population. The highest cited publications based on the Global Citation Score (GCS) and Local Citation Score (LCS) achieved scores of 602 and 47, respectively. The publication growth rate study demonstrated consistent expansion over time. The scientific maps based on LCS and GCS had five and four clusters, respectively. Furthermore, journal articles emerged as the predominant type of publication.

The significance of this study is in its contribution to understanding the genetics research position in Iran, informing policymakers and researchers, helping scientific collaboration and its impact on public attitudes and quality of life. The results of the present study, with benefits for various groups of communities, such as policymakers, academic groups and public society, can bridge the gap between theoretical research and practical implications.

The results of this study, by helping future advancement in health care, medical genetics and disease prevention, may have a direct and indirect positive influence on the quality of life. Furthermore, it may lead to more informed discussions on health care and biotechnology as well as influencing public attitudes and perceptions.

Ultimately, this study concludes that despite the proliferation of publications in terms of quantity and complexity, especially in areas such as disease diagnosis, prevention and treatment, there remains a need for more attention to other facets of genetics such as biology and biotechnology. Iranian publications are most related to population genetics, human genetics, molecular genetics, medical genetics, genomics, developmental genetics and evolutionary genetics out of 10 branches of genetics. This study reveals patterns in scientific outputs and authorship collaborations and plays an alternative and innovative role in revealing Iranian research trends in genetics.

This study aims to investigate the association of vitamin D intake and the risk of depression, anxiety and stress among Tehranian female adolescents.

This cross-sectional analysis included 263 participants. A valid and reliable food frequency questionnaire was used to determine dietary intake of vitamin D. Depression, anxiety and stress scores were characterized by Depression Anxiety Stress Score-21 questionnaire. Multivariable logistic regression was used to estimate the odds ratio (OR) for the occurrence of depression, anxiety and stress according to the tertiles of vitamin D intake.

The mean ± standard deviation age and body mass index (BMI) of participants were 16.2 ± 1.0 years and 22.2 ± 4.1 kg/m², respectively. Mean score of depression, anxiety and stress of participants were 9.8 (low-grade depression), 8.4 (low-grade anxiety) and 14.0 (borderline for stress), respectively. In the final model, after adjustment for age, BMI, physical activity, mother/father’s education level, dietary fiber and total energy intake, the OR for depression in the highest compared to the lowest tertile of vitamin D intake was 0.53 (95% confidence interval [CI], 0.24–0.98) (p for trend: 0.040). Moreover, based on the fully adjusted model, participants in the highest tertile of vitamin D intake had lower odds of stress (OR: 0.49; 95% CI: 0.23–0.93), in comparison to those in the lowest one (p for trend: 0.021).

To the best of the authors’ knowledge, this is the first study to assess the association of vitamin D intake and risk of psychological disorders, including depression, stress and anxiety in Middle East and North Africa region’s female adolescents.