Purpose: The present study aims to assess the potential effects of intellectual capital (IC) and disclosure of firms' affiliate transactions on contractual costs (CC). Design/methodology/approach: The statistical population of the study includes 768 firm-year observations listed on the Tehran...

Purpose: The primary purpose is to investigate the relationship between narcissism and managers' overconfidence in listed companies' risk-taking. Design/methodology/approach: In this study, two criteria of signature and reward are used to measure manager's narcissism; manager's overconfidence,...

Purpose: The study's main objective is to identify business sustainability performance indicators and analyze the mutual relationship between different business sustainability components in Iran. Design/methodology/approach: To achieve research objectives, the 125 indicators of Business...

Purpose: Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to...

Purpose: The present study's main objective is to assess the relationship between business strategy and management entrenchment in listed firms on the Tehran Stock Exchange (TSE). Design/methodology/approach: In this paper, 128 firms have been assessed during 2012–2017. The management...

Purpose: The main objective of the paper is to examine the relationship between managerial attributes (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) and firm risk-taking on the Tehran Stock Exchange (TSE). Design/methodology/approach: The study’s sample...

Purpose: The purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other words, this paper seeks to figure out whether IC and its components, namely, the efficiency of human...

Purpose: This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies. Design/methodology/approach: The data comprises 380 firm-year observations collected from 2015 to 2019 for the...

Purpose: The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange. Design/methodology/approach: Data of variables under study are gathered from audited financial statements...