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The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ).

The paper uses earnings persistence and accruals quality as a measures of EQ. The paper also uses panel data regression to examine the association between EDQ and EQ for a sample of 107 Iran non-financial firms. Two different theoretical frameworks are used to clarify whether and to what extent an association may exist as an explicit relationship between EDQ and EQ.

After controlling for several firm-specific characteristics, the results show that between 2011 and 2016, there has been a significant positive relationship between EDQ and EQ.

This study sheds light on the relevance of regulating corporate reporting within a setting where companies are already voluntarily reporting on environmental information. Findings have implications for policymakers who have mandated or considering mandating environmental reporting. To the policymakers, in particular, this study highlights the need for incorporating, within the listing rules, minimum requirements in relation to the nature and content of environmental reports.

The findings have implications for stakeholders in terms of effective information quality. The findings are important as more environmentally responsible firms may provide higher quality, more reliable and more transparent information to meet the ethical expectations of stakeholders.

This is the first study in Iran that considered the impact of EDQ on EQ. This study contributes to the literature on the relationship between EDQ and EQ by showing that the EDQ in Iran is associated with the EQ.

The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship.

This study uses a set of unique, hand collected data (from 2011 to 2016) to measure EDQ for a sample of 762 firm-years Iranian listed companies. Ordinary least squares regression analysis is performed in testing hypotheses after controlling for a variety of firm, industry and year effects. Moreover, several analyses are performed to establish the robustness of the findings.

The results indicate a negative association between EDQ and firm risk. While board independence moderates this relationship, other CG practices such as CEO duality and board size do not show any effects on the relationship between EDQ and risk. The results remain robust after performing sensitivity tests and under various specifications, including the fixed-effects panel data and Heckman two-stage regressions.

Results are from a sample of firms from one country.

The results have implications for policymakers, legislators and corporate executives, as environmental initiatives are gaining more attention worldwide.

Sustainability initiatives in the areas of environmental and social performance and disclosure are gaining global attention. This study addresses the link between firm risk and EDQ.

This study contributes to the literature by shedding light on the relationship between corporate risk-taking and EDQ in the context of a developing economy.

This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.

Drawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using original survey data from 720 firm-year observations collected from 120 Iranian companies over six years between 2011 and 2016. In this paper, they conducted static and dynamic panel data analysis.

After correcting for endogeneity bias, the results showed that there is a significant positive relationship between EDQ and firm performance. The results also showed that board independence significantly reinforces the positive effect of EDQ on performance, and firms with more independent board members are involved environmental disclosure for improved performance. This is consistent with agency theory, which posits that a more independent board of directors can better monitor the CEO and reduce incentives for pursuing personal interests, which in turn improves performance. The results are robust after performing sensitivity tests.

This paper takes the perspective of corporate governance to empirically examine the effect of EDQ on firm performance. This study makes a contribution to the literature by showing that board independence moderates the effects of EDQ on firm performance.

The evidence supports the emphasis that recent policy statements have put on increasing the number of independent directors on corporate boards. This study offers insights to policymakers interested in enhancing the monitoring role of corporate boards.

The study adds value to the understanding of the effect of the EDQ on performance and how board independence influences this relationship, particularly in an emerging economy like Iran.

Depression is one of the most overlooked psychiatric disorders among middle-aged and elderly men. Saffron (Crocus sativus L.) stigmas are a favorite and common spice that is used as an antidepressant, an anti-inflammatory and a sexual stimulant. This systematic review aimed to provide a comprehensive survey of the effects of saffron on depression in middle-aged and elderly men.

The authors searched Web of Science, PubMed, ProQuest, Cochrane, Science Direct, Scopus and Google Scholar databases to gather any relevant studies published from 1980 to September 2022. This review included studies that examined the relationship between depression and testosterone concentration (four studies) or saffron’s effects on testosterone and depression (six studies).

Observational research showed an association between testosterone and depression in middle-aged and elderly men. Furthermore, animal studies have found that saffron increased testosterone levels and decreased depression in males. There is evidence that testosterone may contribute to the mood. Besides its antioxidant and anti-inflammatory properties, this study proposed scientific mechanisms that saffron may also play a protective role against depression through its influence on testosterone, in middle-aged and elderly men. The general use of saffron at high doses or for prolonged periods may cause side effects; therefore, it is important to consult a health-care professional before the recommended dosage and duration of saffron supplementation, especially if a person has any underlying health conditions or is taking medications.

This study provides researchers with an additional perspective for conducting clinical trials on the use of saffron to enhance the mood of elderly men with testosterone deficiency.

Exemption from hospital charges may appear as an essential policy in order to support the poor. Such policies can function for the fulfillment of governments’ social- and justice-based responsibilities in public hospitals. The purpose of this paper is to investigate the pattern of offering discounts to the poor and the effect of Iran’s recent Health Sector Evolution Plan on it.

The authors conducted analytical research longitudinally on the data related to cash discounts offered to the poor within a teaching hospital. Data were collected through the period of four months, September to December 2013, before the establishment of the Health Sector Evolution Plan, and in the similar months through 2014, after the establishment of the Health Sector Evolution Plan, in order to compare the amount of cash discounts. The type of insurance, length of stay, amount of discounts offered to patients, and total costs of hospital charges were studied and compared by referring to the social working department. Data were analyzed using the χ²-test, Mann-Whitney U test, ANOVA, and regression analysis aided by SPSS 20.

The number of patients offered discounts or exempted from payment in 2014 reduced compared to the number in 2013. The highest rate of demand for discounts was related to patients covered by Emdad Committee followed by those who had no insurance. The ratio of discount to cost in the oncology ward was higher than other groups.

The results of the present study can contribute to the plans of health system policy makers in organizing measures for supporting poor patients toward accessing healthcare services.

Protecting households against financial risks of healthcare services is one of the main functions of health systems. The purpose of this paper is to provide a pooled estimate of the prevalence of catastrophic healthcare expenditures (CHE) among households in Iran.

Both international (PubMed, Scopus and Clarivate Analytics (previously known as the Institute for Scientific Information)) and Iranian (Scientific Information Database, Iranmedex and Magiran) scientific databases were searched for published studies on CHE among Iranian households. The following keywords in Persian and English language were used as keywords for the search: “catastrophic healthcare costs,” “catastrophic health costs,” “impoverishment due to health costs,” “fair financial contribution,” “prevalence,” “frequency” and “Iran” with and without “health system”. The I²-test and χ²-based Q-test suggested heterogeneity in the reported prevalence among the qualified studies; thus, a random-effects model was used to estimate the overall prevalence of CHE among households in Iran.

A total of 24 studies with a cumulative sample of 301,097 households were included in the study. The estimated pooled prevalence of CHE among households was 7 percent (95 percent confidence interval: 6–8 percent). Meta-regression analysis indicated that the prevalence of CHE was inversely related to the sample size (p<0.05). The results did not suggest a significant association between the prevalence of CHE and the year of data collection.

The findings revealed that the prevalence of CHE among Iranian households is significantly higher than 1 percent, which is the goal set out in Iran’s fourth five-year development plan. This warrants further policy interventions to protect households from incurring CHE in Iran.

The purpose of this paper is to evaluate the Persian version of the Attitude toward Breast Cancer Screening Procedures Scale (ABCSPS) among Iranian women.

In this methodological study, 1,000 Iranian women completed a demographic questionnaire and the 14-item Persian ABCSPS. The scale’s construct validity was evaluated using exploratory and confirmatory factor analysis. Internal consistency and reliability were assessed using Cronbach’s α and McDonald’s coefficient ω.

The exploratory factor analysis revealed a two-factor solution accounting for 55.1 percent of the variance. The two-factor measurement model had a good fit with all factor loadings greater than 0.5, which were statistically significant. The results showed good reliability and internally consistency (α=0.767 and 0.872; ω =0.979 and 0.997). Moreover, model structure was invariant across different income groups.

The Persian ABCSPS translation demonstrated good validity and reliability among Iranian women. The results also showed that the scale had a multidimensional structure. Regarding proper psychometric properties, the validated scale can be used in future studies as a reliable and relevant breast cancer screening attitude measure.