جستجوی مقالات مرتبط با کلیدواژه "رویکرد کیفی فراترکیب" در نشریات گروه "علوم انسانی"

Disclosure of forward-looking risk discloses a type of information that can change the decisions of users of financial statements if they are not aware of them and provide users with a better perspective regarding the future and future performance of the company. Considering the importance of prospective risk disclosure; The present study deals with the formulation of the prospective risk disclosure model in the company's annual reports.

This research is of the qualitative research type and its paradigm is of the interpretation type in which the qualitative research method and the phenomenological approach are used. The dimensions and components of prospective risk disclosure have been identified through Atride-Stirling (2001) thematic analysis method, and research analyzes have been performed using the 7-step collage technique. The research sample includes 22 capital market experts who were selected through the snowball technique.

The findings indicate that 94 propositions have been extracted in the form of 29 basic themes, 5 organizing themes and 2 inclusive themes, including prospective soft risk disclosure and prospective hard risk disclosure, which form the components of the proposed prospective risk disclosure model.

This research, by comprehensively examining prospective risk disclosure in the company's annual reports, provides a new perspective in examining the prospective risk disclosure model to the users of the research results and improves the stakeholders' awareness of this type of disclosure.

Contribution: 

This research, by comprehensively examining the components of prospective risk disclosure, provides a new perspective in examining the components of annual reports to the users of the research results.

Disclosure of strategy in annual reports by companies is a method of transmitting information related to the performance of the company's strategy and its effects on stakeholders, and identifying the drivers and factors affecting it is considered important due to the important role of this type of reporting in making correct and informed decisions. The purpose of this study is to investigate the drivers of strategy disclosure in the companies’ annual reports. Revealing a company's corporate strategy to the public is seen as reliable because managers prioritize safeguarding their reputation. This commitment to transparency encourages a company's leadership to make meaningful investments in the strategy. While disclosing forward-looking statements, like the progress of business strategies' implementation, in annual reports offers insight into the company's direction from management to financial analysts, it can also entail certain costs by potentially harming the company's competitive position.
 
In 2021, this study conducted a comprehensive qualitative analysis and meta-synthesis of prior research findings. A total of 191 articles were extracted and analyzed, and after analyzing the desired components, 26 articles were finalized. After identifying and determining the components, Shannon's entropy method was used to validate the meta-synthesis findings. Therefore, a survey was conducted among 15 experts who were selected using the snowball sampling method to comprehensively classify the conceptual codes. Experts were engaged to validate the elements associated with the extracted codes. Consequently, a table depicting the codes and components was presented to them, and their insights and opinions were solicited on this matter. Due to the absence of specific requirements and standards for preparing strategy disclosure reports in Iran, it appears that individuals working in this field may lack adequate theoretical knowledge on the subject. Therefore, we tried to use the opinions of experts who are theoretically familiar with the subject. These individuals were experts, professors, and researchers who had conducted research in the areas of reporting and capital markets over the past few years. They had accumulated a minimum of 15 years of experience in the fields of accounting and finance.
 
The findings indicated that strategy disclosure in annual reports is classified into 12 components and 32 codes. Among the identified components of a company's vision, the mission statement, statement of strategy, naming, scope, and strategic reference were deemed more significant than other components.
 
This research, by comprehensively examining the factors affecting strategy disclosure, tried to provide a new perspective in examining the drivers of annual reports and improve the awareness of the stakeholders in identifying the drivers and factors affecting this type of reporting.

Disclosure of the business model in annual reports by companies is a method for improving the usefulness of information and transferring information related to the performance of the company's strategy and its effects on the stakeholders, so the purpose of this research is to identify the dimensions and components of the disclosure of the business model in annual reports.

This research in 2022 has evaluated and systematically analyzed the results and findings of previous researches with a qualitative approach and a metasynthesis tool. In this research, a total of 166 articles were extracted and analyzed, and after analyzing the desired components, 45 articles were finalized. Using the Shannon entropy quantitative method, based on the content analysis approach, the effect coefficients of the components identified in the finalized studies were determined.

The findings indicate that the business model disclosure in annual reports is classified into 20 components and 88 codes. Among the identified components, the point of differentiation of the company, financial and non-financial performance are more important than other components.

Finally, the business model disclosure model in annual reports has high reliability and can be used in order to be accountable to the stakeholders.

Contribution: 

This research, by comprehensively examining the factors affecting the disclosure of the business model, provides a new perspective in examining the drivers of annual reports to the users of the research results and improves the awareness of the stakeholders in identifying the drivers and factors affecting this type of reporting.

Risk sentiment influences the investors' risk assessment and their decisions. The present study aims at investigating, identifying, and prioritizing the influential factors on investors' objective risk sentiment through annual reports. A qualitative meta-synthesis approach was used to systematically assess 285 previous studies. Finally, 39 studies were selected to investigate the factors affecting investors' risk sentiment. Then, in order to assess the content validity, the opinions of 14 experts were selected. Content analysis was also applied through quantitative Shannon entropy method to determine the influence coefficient of the identified factors. The results indicate that 10 categories and 63 financial and non-financial components in the annual reports influence the investors' objective risk sentiment. Liquidity risk, stock price risk, negative words and phrases, exchange rate risk, interest rate risk, credit risk, and ambiguous words and phrases had the highest influence on investors' objective risk sentiment, respectively. The findings of this study contribute to the perception of the components of objective risk in annual reports and investors' optimal decision making.

The study aimed mainly to explore the factors impacting on the order in families based on social ethics. It as well tried to provide suitable suggestions, considering the current conditions of Iranian society and families. The qualitative study used a meta-synthesis method. First, using a meta-synthesis method, indicators were extracted from previous articles.  Out of the 280 articles obtained, 32 articles were used to investigate the effective factors in the order of the family based on social ethics. Then, through categorizing the indicators and running Shannon entropy, the plan was analyzed, the main indicators were identified, and the significance of all indicators was determined. MaxQDA was used for analyzing the data obtained in qualitative phase. Using meta-synthesis method, seven main categories and 56 subcategories (codes) were extracted from previous articles. The main categories are: respect and value, family vitality, family rules, livelihood provision, education, commitment, mutual trust and altruism. One can say that among the main positive and remarkable consequences of implementing social ethics in the order of families are such issues as not knowing helping the poor as a beg-cherishing act, knowing helping as duty, interest in charity, volunteering help in crises, and not ignoring the problems of other family members.

Entering export markets allows companies to make more income and take advantage of economies of scale. Benefits of entering international and export markets include accessibility to several different markets for product sales, resources, opportunities in global target markets, business development, etc. Currently, the main problem of developing countries is the dependence of their economy on the export of raw materials, which leads to adverse effects on various structures in the country. Hence, many of these countries have distanced themselves from single-product oil and focused on several non-oil fields for the diversification of their export. In this regard, non-oil exports compose one of the important and influential areas of a country's Gross Domestic Product (GDP) through various channels. This issue is of great importance in the case of Iran because this country is constantly faced with the destructive effect of petroleum-based revenue instability as a result of international political and economic issues. Additionally, oil sanctions have mainly made problems for Iran since they have been influential on macroeconomic indicators due to their dependence on oil revenues. This study aims to investigate the dimensions and components of nano-product export development of knowledge-based companies in the construction industry. For this purpose, the results and findings of the previous research are systematically evaluated and analyzed through the qualitative research approach and meta-synthesis tools, including seven steps. The concept of export development of nano products of knowledge-based companies in the construction industry has been identified and classified into 6 dimensions, 17 components, and 97 indicators.

According to the problems in the specific characteristics, knowledge and technology improve the position of a country by using the production of new products. Therefore, it is clear that the innovative activities of innovative and knowledge-based businesses can be increased because the production of these businesses is done at a low cost and puts the country in a better competitive position than its commercial business competition. Today, the importance of non-oil exports, including the export of high-tech products (e.g. nano products) is not hidden from anyone. Looking at the studies, we can see that no research has been conducted to identify the factors affecting the development of the export of nanotechnology products for Iran, and only the effect of the factors affecting the total value of the export of high-tech products in different countries has been investigated. Also, in past studies, the discussion of nanotechnology products of the construction industry has not been discussed, while the current focus of the special Nano headquarters is on the export of products of this industry. As a result, considering the existence of research gaps, in this study, factors affecting the development of the export of nanotechnology products of knowledge-based companies in the construction industry in order to provide an export development model have been identified and the relevant model is designed and tested. Therefore, this study aims to design a model for the development of Nano products of knowledge-based companies active in the field of construction. 

For the purpose of the present study, a systematic evaluation of the results and findings of previous studies has been done using qualitative research and meta-composite tools that include seven steps. In this method, by searching the keywords of discovery, development, Nano products, knowledge-based companies, and construction industry in various databases, 2151 studies were found in the period 2003 to 2021 (1389 to 1399 AH). Of these, 1468 works in terms of the title, 429 works in terms of the abstract, and 199 works in terms of the text were not consistent with the purpose and questions of this research. Therefore, these works were left out and only 55 works that were in the field of nanomaterials development of knowledge-based companies active in the field of construction and were in line with the purpose and questions of the present research both in terms of title and content, were analyzed by meta-composite method. The presentation of the model was selected. 

In the end, according to the obtained results, a model or pattern can be designed, a framework can be presented, the results can be provided in a tabular format, or they can be presented in other creative forms according to the researcher's creativity. Of course, all these cases can be cited if the validity and reliability are measured and confirmed. After confirming the validity and reliability of the research, the results were presented in the form of the foundation's data theory model. By studying and carefully examining the finalized sources, the developed model of Nano products of knowledge-based companies in the construction industry in the form of 6 dimensions was provided. The dimensions include causal factors, background factors, intervening factors of social phenomena, strategies, and messages. Then, 17 components including 1) growth, 2) management factors, 3) effective factors in economic resources and facilities, 4) communication, 5) political-government factors, 6) social factors, 7) cultural factors, 8) organizational factors, 9) government laws and administrative system, 10) design, 11) financial and internal issues, 12) international strategies, 13) market building strategies, 14) all-round support strategies, 15) economic strategies, 16) economic and value creation, 17)  and economic consequences were presented. 

Qualitative research, with all its benefits, comes with weaknesses such as generalizability and validity. Therefore, in order to increase the generalizability of the present study, it is necessary for researchers to evaluate the above model in other high-risk industries. In addition, the quantitative approach of structured equations can be used to evaluate the validity of the model and develop the generalizability of the model findings. It is also recommended that researchers address the challenges of implementing the proposed framework. Regarding foreign direct investment, improving the country's business and competitive environment is recommended, both from the perspective of the macro-economic environment (improvement of macro-economic indicators such as reducing inflation, greater interaction with the outside world, etc.) and the micro-environment. Increasing the efficiency of institutions involved in the business environment, eliminating unnecessary processes, and reducing costs caused by administrative bureaucracy (processes) are necessary for the flow of foreign capital. It is also necessary to determine and provide facilities and strong commercial incentives and guarantees in order to attract foreign investment in the field of knowledge-based industries with nanotechnology.

The importance and benefits of applying marketing principles intelligently in the field of politics is not hidden from anyone, so in this study, an attempt has been made to conduct a research with the aim of creating a deeper and more comprehensive understanding of political marketing with emphasis on candidate intelligence. Elections should be presented with a hybrid approach. The research method used in this study is qualitative. Using the meta-combined approach and the seven-step model of Sandlowski and Barroso, the indicators are extracted from previous articles and studies. Out of 714 articles, 48 articles entered the final stage of research and to study the factors affecting marketing. Politics has been used with an emphasis on the managerial intelligence of candidates with a hybrid approach. It then combines, combines, and interprets the findings of these studies to provide a deeper understanding of political marketing with an emphasis on managerial intelligence. Based on the analysis performed in the field of political marketing with emphasis on managerial intelligence using a hybrid approach, 7 themes and 32 codes were identified. The topics extracted in this study include: competitive analysis and analysis, campaign focus, social participation, candidate positioning, environmental focus, party and political tools, and funding strategy. Findings and Achievements The end of the present study has created a relatively comprehensive and complete understanding based on political marketing with emphasis on managerial intelligence.

The main purpose of this study is to study the typology of managers' perceptual characteristics of the quality of independent audit services and its practical purpose is to provide appropriate suggestions and solutions to managers to better understand independent auditing services. The research method used in this study is qualitative. Using the meta-combined qualitative analysis method, the indicators are extracted from previous articles and studies and of the 82 articles obtained, 42 final articles were used to examine the effective factors of the typology of managers' perceptual characteristics of the quality of independent audit services. The content of the design was analyzed by categorizing the indices and performing Shannon entropy, the main indicators were identified and the importance of each indicator was determined. It should be noted that the analysis of research data in the qualitative phase was performed with MaxQDA software. Of the 417 articles found, 55 were reviewed. Based on the research findings, 7 main categories and 74 sub-categories (code) were extracted from the texts of previous articles using meta-combined qualitative analysis method. The main categories extracted are: Management factors, Corporate factors, Technical features, Reliable audit process, Company and industry knowledge, Easy to trade and negotiate, and social characteristics.

The web-based integrated reporting allows for information that is different from that of traditional reports. The quality of web-based reporting is affected by the content elements of the report. Content elements investigate the type of disseminated information or the availability of information. Therefore, the present research aimed to identify and investigate factors affecting the content elements of the web-based integrated reporting with a corporate citizen approach. To this purpose, a systematic analysis was conducted on the findings of 282 previous studies using a qualitative research approach and a seven-step meta-synthesis tool. Finally, the opinions of 12 experts and professors were gathered through a questionnaire. The effect coefficient of the identified factors was then determined using Shannon's quantitative entropy method and based on the content analysis approach. Finally, factors that have the greatest influence on the web-based integrated reporting elements were identified. The results from this research are a great help to professional auditors and financial managers of institutions in identifying factors affecting the quality of providing the web-based integrated reporting elements

Disclosing environmental information by the companies is considered a way of transferring information related to environmental operation and itchr('39')s concerning affect on beneficiary parties, which recognizing the motives and their impacting factors is considered a vital affair because of the significant role of this type of reporting in proper and wise decision making. Thus, taking into account the significance of environmental reporting and the necessity of integration, the findings of researches that address the factors that impact this type of reporting and in order to systematically analyze mentioned factors and motives, meta-synthesis qualitative approach which consists of Sandlowski and Barsochr('39')s seven levels, was employed. Therefore the purpose of this inquiry is to recognize factors impacting environmental reporting with the aim of invigoration and improvement of this type of reporting as one of the imperative tools of countering to beneficiary parties. For this purpose a number of 39 related articles for Farsi sources through the span of 1380 to 1400 S.H and for the English sources through 2000 to 2020 A.D were put to analysis in the meta-synthesis section. As for the purpose, this study is operational. By employing the Shannon entropy method, the determination of the recognized factors impact coefficient was addressed on the basis of content analysis approach. The findings suggest that environmental reporting motives are classified in 8 categories and 69 components. Among the recognized components, items such as company size, standards, rules and regulations and also the existence of an audit committee and pressures of competition are rather more significant components than others. This study provides a new viewpoint in environmental reporting motives analysis to the subscribers of the inquiry results and improves beneficiary partieschr('39') awareness regarding the recognition of motives and impacting factors on such reporting, by a plenary analysis of factors impacting environmental reporting.

The main purpose of this research is to study the factors affecting the efficiency of monitoring and evaluating financial performance in the public sector in performance-based budgeting and its practical purpose is to provide appropriate suggestions and solutions to financial performance in the public sector in performance-based budgeting. The research method used in this study is mixed (qualitative-quantitative one.). First, using meta-combined qualitative analysis method, the indicators are extracted from previous articles and studies, and out of 82 articles obtained, 42 final articles were used to examine the effective factors in the efficiency of monitoring and evaluating financial performance in the public sector in the above mention budgeting. Then, by categorizing the indicators and performing fuzzy Delphi technique, the content of the design was analyzed; the main indicators were identified and screened. Then, using the several method, the criteria were prioritized and the weight of the criteria and the (13) effective factors were determined prioratively. It should be noted that the research data analysis was performed in the qualitative phase with MaxQDA software and in the quantitative phase with Matlab software.