{"title":"Determination of Financial Failure Indicators by Gray Relational Analysis and Application of Data Envelopment Analysis and Logistic Regression Analysis in BIST 100 Index","authors":"Ebru Nurcan, C. D. Köksal","doi":"10.22059/IJMS.2020.299263.673998","DOIUrl":"https://doi.org/10.22059/IJMS.2020.299263.673998","url":null,"abstract":"Financial failure prediction models have been developed by using Logistic Regression (LR) analysis from traditional statistical methods and Data Envelopment Analysis (DEA), which is a mathematically based nonparametric method over the financial reports of the companies traded in The Istanbul Stock Exchange National 100 Index (BIST 100) between the years 2014-2016. In the development of these models, the variables included in the model are as important as the method applied. For this reason, the gray relational analysis method has been considered in determining the indicators that affect the financial situation of the companies. As a result of the analysis, it was determined that the LR model, which is one of the prediction models, has a higher rate of prediction power than the data envelopment analysis in predicting the financial failure of the companies. However, DEA is also an easy and fast method for predicting financial failures, and is recommended to companies on the indicators that they need to improve in order to be successful. As a result of the study, it has been found that both methods are feasible in the prediction of financial failure, but these methods also have different advantages and disadvantages.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":"14 1","pages":"163-187"},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68483336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mohammad Hossein Dehghani Sadrabadi, A. J. Nodoushan, A. Bozorgi-Amiri
{"title":"Resilient supply chain under risks: A network and structural perspective","authors":"Mohammad Hossein Dehghani Sadrabadi, A. J. Nodoushan, A. Bozorgi-Amiri","doi":"10.22059/IJMS.2020.306292.674139","DOIUrl":"https://doi.org/10.22059/IJMS.2020.306292.674139","url":null,"abstract":"Constant development and changes in the supply chain lead the system to meet various risks. Thus, a proper procedure should be adopted to cope with such issues. This study addresses a bi-objective model to design a resilient and robust forward supply chain under uncertainty and multiple disruptions. The investigated objective functions include minimizing the total cost and the total non-resiliency of the network that are tackled using the e-constraint method. Notably, resilience strategies and two-stage stochastic programming are respectively considered to cope with disruption and operational risks. Ultimately, some random numerical benchmarked examples are applied to the model to confirm the proposed formulation's performance. The results indicate that considering risks in the system leads to increased costs, but it would be profitable in the long term. Notably, a resilient chain can prevent system failure and enhance capabilities to reduce risk exposure costs and damages.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":"1 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41807629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"National Well-being in the International Context: The Role of Human Capital in the Public Sector","authors":"H. Danaeefard, Jabar Babashhi, Jabbar Babashahi","doi":"10.22059/IJMS.2020.216931.672295","DOIUrl":"https://doi.org/10.22059/IJMS.2020.216931.672295","url":null,"abstract":"Achieving development alongside welfare is considered one of the main power indicators of countriescriteria of power of countires . By virtue of unique authority, the public sector plays a significant role in increasing well-being. Thus, the aim of this research is to test relationships between variables with focus on the role of human capital in promoting national wellbeing. design a model to investigate the effects of human capital in the public sector on promoting national well-being. The research methodology is correlation; the primary source of gathering data were international databases such as worldbank, UNDP, UNPAN etc. the analysis level is countires. tools for gathering data were documents from international sources. Research results indicate that the public sector with its unique human resource benefiting from unique human resources can enhance capacity for national competitiveness, improve good governance, and promote well-being.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46966940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism","authors":"Mohsen Rashidi","doi":"10.22059/IJMS.2020.290260.673811","DOIUrl":"https://doi.org/10.22059/IJMS.2020.290260.673811","url":null,"abstract":"It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environmental uncertainty, and manager optimism, as well as the link between accounting conservation, manager optimism, and the cost of capital. First, it is established that more accounting conservation could lead to a decrease in manager optimism. Second, I tried to show that manager optimism changes the cost of capital in the accounting conservation quintile. Consistent with a negative relationship between accounting conservation and manager optimism, and with the dominating effect of managers' optimism , the article documented a positive association between managers' optimism and the cost of capital for firms whose shares trade in low accounting conservation.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":"14 1","pages":"61-86"},"PeriodicalIF":1.4,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47857148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities","authors":"محمد حسین زاده, Hasan Valiyan, محمدرضا عبدلی","doi":"10.22059/IJMS.2020.300171.674025","DOIUrl":"https://doi.org/10.22059/IJMS.2020.300171.674025","url":null,"abstract":"The Purpose of this research is the effect of the dynamic competitive capabilities on financial reporting quality. In this study, 71 companies in Tehran Stock Exchange during the period 2014 to 2018 were studied. In this study, technological capability based on Data Envelopment Analysis (DEA) was used to measure dynamic competitiveness, and the quality of accruals and voluntary accruals was used to measure the quality of financial reporting. The results of statistical analysis and testing of research hypothesis showed that technology based on source-based approach has a positive and significant effect on the quality of corporate financial reporting. This result suggests that with the development of dynamic competitiveness, the company will be more capable of creating more sustainable resources at a competitive market level, which can lead to improved quality of corporate financial reporting.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45838842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Lajevardi, Mohammad Javad Bakhtiarty, Banafshe Hesari
{"title":"Understanding Environmental Awareness through Green Marketing An empirical study using Q-Methodology","authors":"S. Lajevardi, Mohammad Javad Bakhtiarty, Banafshe Hesari","doi":"10.22059/IJMS.2020.301984.674054","DOIUrl":"https://doi.org/10.22059/IJMS.2020.301984.674054","url":null,"abstract":"The purpose of this study is understanding environmental awareness from factors of green marketing and creation indicator from factors. In this study, based on concourse of research and theoretical foundations as well as the mental patterns of experts, the factors affecting green marketing have been selected and grouped and interpreted based on the steps of Q-method. The 19 participants were asked sorting and valuing the factors influencing green marketing in layout for Q sort. Based on this evaluation, six functional and specific indicators have been revealed. Finding revealed the six functional and specific indices is for factors of green marketing. Experts’ mental patterns changes seem to be partly driven by the environmental orientation and of firms’ founders. This study contributes by confirming the current literature on green marketing, which given their central importance and effect, six factor have shown more importance and significance in green marketing and recognition them, can be used reflexively to anticipate and manage potential conflict.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45098741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Developing Iranian Sports Coaches’ Personal Brand","authors":"Leila Mortazayee, M. Dousti","doi":"10.22059/IJMS.2020.311624.674250","DOIUrl":"https://doi.org/10.22059/IJMS.2020.311624.674250","url":null,"abstract":"The aim of the present study was to design a model for developing the personal brand of Iranian sports coaches. The research population in the qualitative section was professors, experts and experts in the field of sports marketing and branding, and professional coaches of Iran and that of the quantitative section was 253 coaches, managers, athletes, fans, media, and economic and marketing activists, especially in the field of branding. In the qualitative section, the researcher-made questionnaire and deep and semi-structured interviews were used for data collection. The findings of the qualitative section were compiled in the form of 78 concepts, 17 categories and 6 dimensions and indicated that \"personality\", \"coach's behavioral approach\", \"communication\", \"market approach\", \"coach's expertise, performance and skill\" and \"macro levels\" are the most important factors influencing the development of Iranian sports coaches’ personal brand. Therefore, coaches, managers and sports marketers of Iran can rely on these factors and the model of this research to provide the necessary platform for the development of Iranian sports coaches’ personal brand and increase their income and credibility.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46884351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Entrepreneurial Emotions on Start-Up Process Behavior among University Students","authors":"N. Othman, N. Othman, Noor Hasni Juhdi","doi":"10.22059/IJMS.2020.311900.674258","DOIUrl":"https://doi.org/10.22059/IJMS.2020.311900.674258","url":null,"abstract":"Entrepreneurial emotions are able to motivate students in the process of starting a business or undertaking entrepreneurial activities. Different emotions are involved in the entrepreneurship process that affect their engagement in start-up. Hence, this study aims to determine the positive and negative effects of entrepreneurial emotions towards start-up process behavior among university students. A total of 472 final year students in Malaysian public universities were involved in the study. To analyze the data obtained, the researcher performed confirmation factor analyses and structural equation modeling using AMOS software. The results showed that both positive and negative entrepreneurial emotions had a significant effect on business start-up process behavior among the students. Positive emotions motivated these students to engage in entrepreneurial activities towards business start-up process, while negative emotions were found to give the opposite result. Therefore, the findings are useful for entrepreneurship lecturers to ensure more interactive teaching techniques to attract students to become job creators.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45925736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Robab ملاmollaei, A. Siadat, R. Hoveida, Jalal Rizaneh
{"title":"Designing a Model of Personal Branding for Employees with an Emphasis on Organizational Training (The Case of Administrative Staff of the Judiciary of the Islamic Republic of Iran)","authors":"Robab ملاmollaei, A. Siadat, R. Hoveida, Jalal Rizaneh","doi":"10.22059/IJMS.2020.309396.674202","DOIUrl":"https://doi.org/10.22059/IJMS.2020.309396.674202","url":null,"abstract":"The staff is the most important contributor to the development of an organization. A new approach in modern organizations is personal branding. This study aimed to design a personal branding model for the staff of the Iranian judiciary system with an emphasis on organizational training. Building on a qualitative approach and grounded theory, the study incorporated faculty members and specialists in the field of personal branding and human resource management as its statistical population. Sixteen individuals were recruited via purposive sampling and subsequently interviewed. Strauss and Corbin’s systematic approach was employed to analyze the data. According to the conceptual model, personal branding was the axial phenomenon in the model, while effective communication, professionalism, individual dynamics, creative thinking, ethical behavior, and individual characteristics were the causal conditions; organizational culture and climate and environmental factors were contextual factors; constructive negotiations, service compensation system, perceptual skill, and human resource management system were intervening conditions; knowledge management, preservation of human resources, strategic plan, personal brand management, performance management, organizational dynamics, staff training system, and resiliency were strategic factors; and the administrative system health, self-improvement, idealism, human resources productivity, and optimization of decision-making were the consequences of the research model.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48744875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
O. Selçuk, H. Karakas, B. Çizel, Şükrü Fırat Çiftçi, Fulya Coskun Oksuz
{"title":"Comparative Analysis of Residents’ Attitudes Toward Sustainable Tourism Development Using a Multi-Criteria Decision-Making Technique","authors":"O. Selçuk, H. Karakas, B. Çizel, Şükrü Fırat Çiftçi, Fulya Coskun Oksuz","doi":"10.22059/IJMS.2020.304663.674108","DOIUrl":"https://doi.org/10.22059/IJMS.2020.304663.674108","url":null,"abstract":"The main purpose of this study was to comparatively examine the factors that affect the attitudes of different resident groups (local and foreign) toward sustainable tourism development. In the study, the cause and effect relationship between contextual factors that affect residents’ attitudes toward sustainable tourism development have been analyzed using a multi-criteria decision-making technique, for the first time. Moreover, the sub-criteria specifying the environmental, social, economic, and cultural impacts of sustainable tourism were analyzed with the DEMATEL technique. According to the study results, while seasonality was the most affecting factor for locals, environmental benefit was the most affecting factor for foreign residents. The factors most affected by locals were environmental, cultural and social benefits, and the most affected factors for foreign residents were cultural and social benefits. The results of the study provide important insights for destination planners.","PeriodicalId":51913,"journal":{"name":"Iranian Journal of Management Studies","volume":" ","pages":""},"PeriodicalIF":1.4,"publicationDate":"2020-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42032247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}