پژوهشنامه اقتصاد و کسب و کار
پیاپی 32 (بهار 1403)

The growth of global markets has increased the presence of companies in the world market and they have leaned on foreign markets. This issue has caused companies to realize that, regardless of the industry, size or type of industry, participation in global markets is not a choice, but a necessity. The aim of the current research is to investigate the capabilities of evaluating risky performance with the mediating role of competitive strategy and marketing. This is in terms of the nature or method of compilations of the descriptive type and from the correlation branch and based on structural modeling. This research is applied research in terms of its purpose. The statistical population of the research is small and medium production companies in Tehran province. The research is based on one main hypothesis and 8 sub-hypotheses, and finally the main hypothesis and five sub-hypotheses were confirmed and three sub-hypotheses were rejected.

Blockchain is a phenomenon in the field of financial technology that will shape economic and banking developments in this direction. In this article, the researcher has identified and prioritized opportunities and goals by using theme analysis and TOPSIS method through interviews with 10 experts from the university who have information and expertise in the field of financial technology and blockchain. pays for this purpose, by conducting interviews with news people, 21 basic themes along with 3 organizing themes including opportunities and structural, legal and financial challenges were identified, which were categorized based on the researcher's conclusion. In the second step, he prioritized the findings of the research, which results show that in the field of opportunities, with the help of reducing financial costs, intelligent implementation of bank financial management, authentication, integration and increasing the level of access, security, connection to the financial networks of the world, financial efficiency, and speeding up exchanges, the possibility of automatic information registration and reducing liquidity, and in the challenges section, respectively, include tax evasion in banking, lack of government control over it, money laundering, weakness in financial transparency, non-acceptance of new laws, lack of legal supervision, weakness in The financial and economic support is the possibility of evading the law, the lack of optimal financial balance, the possibility of information hacking, and the lack of public trust.

This research aims to present a combined model of the stakeholders of the innovation ecosystem and the communication between them. After reviewing relevant articles and texts, five stakeholders were initially identified in this field, which including entrepreneurs, governments, investors, universities, and companies. The proposed model shows the stakeholders of an ecosystem interacting with each other. This model is designed to develop innovation that can result in value creation for internal customers (employees) and external customers of start-up businesses. Then relationship between these stakeholders was determined in terms of financial resources (M) and knowledge (K) resources. Financial resources are transferred from the financial committee to universities, businesses, and entrepreneurs, and from governments to businesses. and knowledge is also transferred from universities to entrepreneurs and governments. Considering that the innovation ecosystem operates as an open system, it is affected by environmental factors such as cultural, economic, and social factors. It is expected that this ecosystem to be able to create value and satisfy the internal (employees) and external customers of this business, and this business can continue its activity for a long time. At this stage of the company's life cycle, the entrepreneur typically hands over the business and moves on to a new idea, and a new innovation ecosystem is formed.

Because companies operate in a completely competitive and changing environment, they are constantly searching for new and reliable ways to meet the needs of decision makers. To meet such needs, the accounting information system must adapt to the changes. Organizational atmosphere is like a platform in which the accounting system operates and plays a significant role especially in the functioning of this information system. Therefore, in this research, we seek to provide a quality model of financial reporting with an emphasis on the dimensions of the organizational atmosphere and the mediating role of financial health as a moderating variable. Research data has been collected using Sussman and Sam Deep questionnaire for organizational climate dimensions variable and Gallup for financial health and researcher-made financial reporting quality questionnaire. The statistical population of this research is the financial managers working in listed companies whose head offices are located in Tehran, who are 202 people using the purposeful sampling method and Cochran's formula. In this research, using SPSS software, exploratory factor analysis was used, and further, with the help of PLS software, hypotheses were analyzed. The results of the research show that the relationship between the dimensions of clarity and clarity of goals, clarity and clarity of role, satisfaction and agreement on procedures and the effectiveness of communication with the quality of financial reporting is positive and significant. But the relationship between reward satisfaction and financial reporting quality is negative.  

The continuation of economic growth and development in recent decades has made governments face the challenges of establishing suitable environmental conditions and reducing pollutants. For this reason, it is important to investigate the root factors affecting the development and pollution due to investments with the development of the banking sector and related facilities. In this research, the impact of the development of the banking sector and the provision of facilities needed by the society on the amount of carbon dioxide pollutant in Iran during the period of 1984 to 2023 has been investigated using the vector error correction model. The findings of the generalized shock reaction functions in the model show that the effect of the variables of Joaleh, Salaf, Mudarabah contracts; The facilities granted by banks and money supply have a positive effect on carbon dioxide emissions. The period of effect of these variables on carbon dioxide emission is between 2 to 3 years and after that this effect decreases. According to the findings, the increase in credit and banking facilities and contracts causes an increase in national production and, as a result, an increase in the emission of pollutants.

The aim of this research is to investigate the impact of audit committee independence on the relationship between environmental disclosure and firm value in companies listed on the Tehran Stock Exchange. This research aims to assist investors in making appropriate decisions for optimal capital allocation in the capital market and enhance decision-making transparency. The population of this research consists of companies listed on the Tehran Stock Exchange, and the sample consists of 114 active companies in various industries during the years 2016 to 2022. Multiple regression analysis was used to test the research hypotheses. The findings of the research indicate that there is a positive and significant relationship between audit committee independence, environmental disclosure, and firm value. The higher the level of audit committee independence, the improvement in environmental disclosure and ultimately an increase in firm value.