Search results
1 – 8 of 8HamidReza Khankeh, Mehrdad Farrokhi, Mohammad Saatchi, Mohammad Pourebrahimi, Juliet Roudini, Amin Rahmatali Khazaee, Mariye Jenabi Ghods, Elham Sepahvand, Maryam Ranjbar and Mohammadjavad Hosseinabadi-Farahani
This study aims to review the results of relevant studies to shed light on social trust-building in different contexts and the factors that affect it in disaster risk management.
Abstract
Purpose
This study aims to review the results of relevant studies to shed light on social trust-building in different contexts and the factors that affect it in disaster risk management.
Design/methodology/approach
This systematic review was conducted using the Preferred Reporting Items for Systematic reviews and Meta-Analyses model. The study keywords were searched for in PubMed, Scopus and Web of Science databases on August 2021. The inclusion criteria were English-written articles published in social trust and disaster relief efforts. Exclusion criteria were lack of access to the full text and article types such as nonoriginal articles.
Findings
Out of 1,359 articles found, 17 articles were included in the final analysis using four general categories: six articles on the role of local government in trust-building (local governments), five articles on the role of social media in trust-building (social media), four articles on the role of social capital in trust-building (social capital) and two articles on the importance of community participation in trust-building (community participation).
Originality/value
Understanding the role of social trust and the factors which influence it will help the development of community-based disaster risk management. Therefore, disaster management organizations and other relief agencies should take the findings of this study into account, as they can help guide policymaking and the adoption of strategies to improve public trust and participation in comprehensive disaster risk management. Further studies recommended understanding people’s experiences and perceptions of social trust, relief and disaster preparedness.
Details
Keywords
Maryam Ranjbar Zahedani, Mohammad Hassan Eftekhari, Mehran Nouri, Shohreh Alipour, Jafar Hassanzadeh and Majid Fardaei
The purpose of this study was to evaluate the effects of methyl donor supplementation on anthropometric indices, body composition, glycemic control, lipid profile, homocysteine…
Abstract
Purpose
The purpose of this study was to evaluate the effects of methyl donor supplementation on anthropometric indices, body composition, glycemic control, lipid profile, homocysteine and appetite regulatory hormones in overweight and obese subjects.
Design/methodology/approach
This randomized double-blind placebo-controlled trial was conducted on overweight and obese subjects in Shiraz, Iran, in 2018. The 25 participants in each intervention and control group were required to take methyl donor supplement and placebo, respectively, for eight weeks. A variety of measurements was collected at baseline and the end of the study. The data were analyzed using SPSS 21 software.
Findings
The results indicated a significant reduction in weight, body mass index, body fat and waist and hip circumference (p < 0.001 for all parameters) within both groups and a significant improvement in skeletal muscle (p = 0.005), fat-free mass (p = 0.006), visceral fat area (p < 0.001) and body cell mass (p = 0.004) in the intervention group. Also, the results showed a significant difference between the two groups regarding serum homocysteine concentration at the end of the intervention (p < 0.001).
Originality/value
The results demonstrated that methyl donor supplementation might have effects on the improvement of anthropometric indices, body composition, glycemic and lipid profile status and appetite regulatory hormones among obese and overweight individuals. These effects might be attributed to their roles in energy metabolism, protein synthesis and epigenetics regulation.
Details
Keywords
Maryam Seifzadeh, Mahdi Salehi, Bizhan Abedini and Mohammad Hossien Ranjbar
The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and…
Abstract
Purpose
The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and accrual-based earnings management) and financial statement readability of listed firms on the Tehran Stock Exchange. In other words, this paper seeks to answer the question that “whether management characteristics have a favorable effect on financial statement readability or not.”
Design/methodology/approach
Multivariate regression model is used to meet the purpose of this study and research hypotheses are also examined using a sample of 1,050 listed observations on the Tehran Stock Exchange during 2012–2017 and by employing multiple regression patterns based on panel data technique and fixed effects model. Moreover, exploratory factor analysis of six variables (tenure, board independence, CEO duality, CEO ownership, board compensation and CEO change) is used for calculating managerial entrenchment and the FGO index is used for measuring readability.
Findings
The obtained results show that there is a negative and significant relationship between managerial entrenchment and accrual-based earnings management and a positive and significant relationship between real earnings management, managers' myopia, managers' narcissism and overconfidence and financial statement readability.
Originality/value
Since the present study is the first paper to investigate such a topic in the emerging markets, it provides useful information about intrinsic and acquisitive characteristics of management for accounting information users, analysts and legal institutions that contribute greatly to financial statement readability. Besides, the results of this study aid the development of science and knowledge in this field and fill the existing gap in the literature.
Details
Keywords
Maryam Seifzadeh, Raha Rajaeei and Arezao Allahbakhsh
This study aims to assess the relationship between managerial entrenchment and the chance of fraud in financial statements, which are the only available source for shareholders’…
Abstract
Purpose
This study aims to assess the relationship between managerial entrenchment and the chance of fraud in financial statements, which are the only available source for shareholders’ decisions, so their accuracy and reliability are of great importance. Hence, the realization of contributing factors to preventing financial information distortion is vital. Moreover, managerial entrenchment on the chance of fraud in the company’s upcoming years has also been analyzed.
Design/methodology/approach
The factor analysis of five variables [chief executive officer (CEO) duality, managerial ownership, board independence, board compensation and CEO tenure] is used for management entrenchment. To examine the hypothesis testing, multivariate regressions, feasible general least squares regression and Logit model regression are used. The statistical sample under study in this paper includes 1,122 year-company observations during 2013–2018 and Beneish’s (1999) model is used for evaluating fraud.
Findings
The study results show a negative and significant relationship between management entrenchment and the chance of fraud in financial statements. That means managers with a higher degree of managerial entrenchment are more likely to create value and acquire wealth for the firm, and that causes them not to waste and waste the firm resources through enhancing the supervisory mechanisms. Moreover, the study results also show that improving and strengthening management entrenchment will lower the upcoming years’ fraud condition.
Originality/value
The current paper is the first time that the relationship between managerial entrenchment and financial statement fraud is assessed within a study. The results of the paper help the beneficiaries and shareholders realize different aspects of management entrenchment. That means managers’ power and authority can be used to make shareholders’ interests, but they can hinder misuse and fraud.
Details
Keywords
Maryam Dastoorpoor, Narges Khodadadi, Seyed Hamid Borsi, Farkhondeh Jamshidi, Alireza Babaei Farsani and Mehrdad Noorzadeh
Prisoners are at greater risk of infectious diseases compared to the general population. While imprisoned, it is often difficult to observe Coronavirus 2019 (COVID-19) prevention…
Abstract
Purpose
Prisoners are at greater risk of infectious diseases compared to the general population. While imprisoned, it is often difficult to observe Coronavirus 2019 (COVID-19) prevention strategies such as social distancing. To the authors’ knowledge, no study has been conducted worldwide to examine the condition of female prisoners with COVID-19. Therefore, this study aims to investigate the epidemiological, clinical and imaging characteristics of prisoners with COVID-19 in Ahvaz Women’s Prison (southwest, Iran).
Design/methodology/approach
The data for this descriptive cross-sectional study was collected using a checklist including epidemiological information, clinical symptoms, X-ray and computed tomography scan findings of the chest, underlying diseases and the final status of all female prisoners whose COVID-19 test was positive.
Findings
This study included 139 female prisoners with COVID-19 with a mean age of 37.19 ± 12.67 years. The most common underlying diseases were hypertension (14.4%), obesity (10.8%) and chronic obstructive pulmonary disease (9.4%). The most common symptoms at the onset of the disease were myalgia (59.0%), cough (41.0%) and dyspnea (37.4%). The most common radiological symptoms were ground-glass opacity (12.9%) and atelectasis (7.2%). In terms of extension of involvement, both lungs were involved in 8.6% of patients. In terms of zonal involvement, the lower lobes were more involved (8.6%). In terms of involvement position, the most common was sub-pleural (10.1%). None of the patients died.
Originality/value
Because the incidence, morbidity and mortality rate of COVID-19 in the prison population are likely to differ from those of the public. This study sought to investigate the situation of prisoners with COVID-19 in Ahvaz Prison, Khuzestan Province. To the best of the authors’ knowledge, this is the first worldwide study in this regard in women’s prisons.
Details
Keywords
Maryam Seifzadeh, Mahdi Salehi, Mohammadhamed Khanmohammadi and Bizhan Abedini
This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer…
Abstract
Purpose
This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer, board effort and real and accrual earnings management) and comparability of financial statements listed firms on the Tehran Stock Exchange. In other words, this paper aims to answer the question that “whether managerial attributes contribute significantly to the comparability of financial statements or not”.
Design/methodology/approach
The multivariate regression model is used for hypothesis testing. The hypotheses were examined using a sample of 768 listed observations on the Tehran Stock Exchange during 2012–2017 and by using from the multivariate regression pattern based on panel data techniques and the random-effects model.
Findings
The obtained results show a significant and negative relationship between management entrenchment, real and accrual earnings management, comparability and the relationship between management narcissism, overconfidence and board effort and comparability of financial statements is positive and significant.
Originality/value
As the present study is the pioneer study on such topics in the emerging markets, it provides valuable information concerning the intrinsic and acquired features of the management for users, analysts and legal institutions with a considerable impact on the comparability of financial statements. Moreover, this study’s results contribute significantly to the development of science and knowledge in this field and fill the gap in the literature.
Details
Keywords
Mohammad Mehdi Mohammadi, Mehdi Safari Gerayli, Maryam Shahri, Hasan Valiyan and Farhad Dehdar
The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in…
Abstract
Purpose
The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders.
Design/methodology/approach
The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders.
Findings
The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence.
Originality/value
To the best of the authors’ knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature.
Details
Keywords
Rima Charbaji El-Kassem, Noora Lari, Maitha Al Naimi, Maryam Fahad Al-Thani, Buthaina Al Khulaifi and Noor Khaled Al-Thani
This study aims to investigate the direct and indirect effects of leadership style and gender roles on managing familial conflict (MFC), as well as how such conflict resolution…
Abstract
Purpose
This study aims to investigate the direct and indirect effects of leadership style and gender roles on managing familial conflict (MFC), as well as how such conflict resolution affects divorce decisions and overall marital satisfaction (SF) in Qatar.
Design/methodology/approach
A 20-item questionnaire, corresponding to 20 indicators for six latent variables, was administered to 550 married couples in Qatar. The Kaiser–Meyer–Olkin measure of sampling adequacy and Bartlett's test of sphericity were calculated. The path analysis was measured using structural equation modeling.
Findings
Matrimonial strategies adopted by spouses positively affected familial conflict resolution, and successfully MFC both positively affected marital SF and reduced the inclination to seek a divorce. However, men were not found to be visionary leaders in familial relationships regarding conflict resolution. Leadership gender stereotyping did not positively influence the perception of women's competency (WC). The WC did not positively affect the managing of familial conflict.
Research limitations/implications
This study provides strategic insights regarding how MFC in Qatar influences marital SF. Understanding the determinants of divorce decisions and marital SF furthers understanding of how married couples can sustain healthy relationships.
Originality/value
This study empirically correlates three fields of family research: gender role; conflict resolution and marital SF. It explains how divorce issues have escalated in Qatar and explores the influence on modern social life of sexism, patriarchal roots and Oriental androcentrism. Many factors must be considered when examining matrimonial strategies (MSs), especially if there is debate over the ideal number of children. Strategizing models can curtail conflict that might lead to divorce.
Details