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The present study aims to investigate the relationship between intellectual capital and the readability of financial statements with the mediating role of management characteristics of companies listed on the Tehran Stock Exchange. In other words, this research tries to find the answer to whether intellectual capital can positively affect the readability of financial statements.

A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested using a sample of 1,309 observations listed on the Tehran Stock Exchange from 2012 to 2018 and a multiple regression model based on panel data and fixed-effects models.

The results indicate that intellectual capital has a positive and significant relationship with the readability of financial statements, which means that with increasing intellectual capital in companies, financial statements’ readability also increases. Based on the hypothesis test results, it has been determined that narcissism, accrual and real earnings management have a negative effect on the relationship between intellectual capital and the readability of financial statements.

Since the present study examines such an issue in emerging markets, it provides users, analysts and legal entities with useful information about management’s inherent and acquired characteristics that significantly impact the purchase of audit opinion. This study’s results also contribute to developing science and knowledge in this field and close the literature gap.

It is crucial to identify the factors that affect corporate resilience to compare a company with others and assess its competitiveness. This study aims to examine the effect of using information technology (IT) on corporate resilience in the face of tension-causing factors within companies listed on the Tehran Stock Exchange (TSE).

The statistical population of this study includes all the companies listed on the TSE during 2013–2022. A total of 196 companies were selected as the final research sample. The panel data is used to test the research hypotheses using Stata 14.

The results demonstrate that tension-causing factors within the company have a negative effect on corporate resilience. Moreover, the results indicate that investment in software positively affects the relationship between company tension-causing factors and corporate resilience. Furthermore, the results show that investment in hardware positively affects the relationship between tension-causing factors within companies and corporate resilience.

This study creates a bridge between research on IT, corporate resilience and tension-causing factors within companies. To the best of the authors’ knowledge, this is the first study to investigate the effect of IT on corporate resilience in the face of tension-causing factors within companies in Iran, particularly in the TSE, thereby contributing to the existing literature in this area.

This paper aims to determine the key factors and provide an effective model to enhance the performance of sustainable supply chain management (SSCM).

Data were collected using a semi-structured interview technique, a snowball sampling method and qualitative study method. For this purpose, ten supply chain and food production managers and experts were interviewed semi-structured. The data were analyzed using open, central and selective coding methods with grounded theory approach. In the proposed model, 13 principal codes have been specified, including organizational productivity, sustainable supply chain (SSC), industry supply chain, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technology, manufactured products, customer and supply chain failures.

The model and concepts obtained from the participants clearly show that several reasons and motivations are involved in increasing the performance of SSCM. Moreover, the designed model indicates that the motives and reasons for turning to this system are satisfactory when implemented.

The distinctive and knowledge-enhancing feature of this paper compared to previous studies is the focus on the selected background, intervening and causal factors with the influence of strategies designed to achieve a new and local model for the SSC model and assess its impact on organizational performance and productivity. The proposed components of this paper have not been investigated so far.

Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).

The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.

The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.

The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.