Journal of Management and Business Solutions

This study systematically examines the role of lending in enhancing the financial strength of commercial banks in Iraq during the period 2021 to 2023. The research method is descriptive–analytical and employs a quantitative approach. The statistical population consisted of 10 commercial banks operating in Iraq, and through convenience sampling, 85 individuals—including financial managers, credit managers, and senior financial experts—were selected as the study sample. The questionnaire used in this research was developed based on standardized financial and banking instruments derived from reputable international sources such as the International Monetary Fund and recent studies in the field of banking finance (Hu & Wang, 2023; Mirovic et al., 2023). The questionnaire employed a five-point Likert scale. Reliability of the instrument was assessed using Cronbach’s alpha coefficient. The results showed that Cronbach’s alpha was 0.84 for lending and 0.81 for financial strength. Data analysis conducted using SPSS software and the Shapiro–Wilk test, Pearson correlation, and regression analysis indicated that lending activities have a positive and significant effect on financial strength (β = 0.36) of the banks. A higher volume of lending significantly leads to increased profitability, improved cash flow, and ultimately greater financial strength for banks.

The present study investigates the effect of managerial ability on earnings management in companies listed on the Iraq and Oman Stock Exchanges over the period 2015 to 2023. The statistical population includes 35 Iraqi firms and 33 Omani firms. The results of data analysis indicate that managerial ability has a significant negative effect on both accrual-based and real earnings management; in other words, managers with higher levels of ability are less inclined to manipulate earnings. Furthermore, the findings show that social culture, as a moderating variable, strengthens the relationship between managerial ability and earnings management in both Oman and Iraq. In other words, in societies with particular cultural and social characteristics, managers are increasingly influenced by their social values, beliefs, and expectations when making financial decisions, which can, in turn, affect the manner in which earnings are managed. However, contrary to the positive effects of social culture, the results reveal that economic uncertainty does not have a significant impact on the relationship between managerial ability and earnings management. Specifically, under unstable economic conditions and in the presence of uncertainty, managers rely more heavily on their own capabilities and are less affected by external economic and political conditions. Therefore, it can be concluded that social culture plays an important role in strengthening the relationship between managerial ability and earnings management, whereas economic uncertainty does not exert a meaningful influence on this relationship.

In the contemporary era, the development and advancement of emerging technologies, along with the expansion of entrepreneurial domains across various economic sectors—including tourism and sport—have gained increasing importance. This study aims to propose an innovative and practical model that integrates digital technical knowledge, principles of sports entrepreneurship within tourism, and the management of this intelligent system. In this regard, the Business Model Canvas is employed as a strategic tool to achieve a clearer understanding and systematic organization of the key components of a smart sports business in the tourism sector. By conducting an in-depth analysis of Iran’s tourism market, examining the interests of individuals in engaging with indigenous and global sports within tourism tours, and identifying existing opportunities and challenges, this research seeks to present an efficient and implementable model for entrepreneurs and practitioners in this field. This model not only has the potential to enhance efficiency and productivity in the sector but can also serve as a successful framework for other areas related to sports-based tourism processes. Given that Iran, with its rich culture and civilization, four-season climate, and deep-rooted ancient sports traditions, possesses substantial latent potential in both tourism and sport, this study represents an important step toward identifying and optimally leveraging these opportunities. To this end, after identifying the influential factors and main components (constructs and variables), a research questionnaire was developed. Following content validity assessment and data collection from a sample of 200 participants, the proposed model—based on hypotheses derived from the main components—was initially developed using MAXQDA software. Statistical analyses were then conducted using IBM SPSS software, and finally, based on the analyzed data and the proposed conceptual model, the structural model was designed and analyzed using SmartPLS software. The final research model, which reflects the approach of factors involved in designing an electronic model of sports entrepreneurship in tourism using the Business Model Canvas, was ultimately obtained. The novel contribution of this study lies in the fact that while most previous studies and projects have addressed sports tourism entrepreneurship, very few have specifically examined sports entrepreneurship within the tourism context. This research advances the field by conceptualizing sports entrepreneurship in tourism as a web-based intelligent system grounded in the principles of the Business Model Canvas.

This study aims to examine how the implementation of marketing mix strategies influences market share and competitive advantage within an automotive parts manufacturing company. This research employed an applied, descriptive–survey design conducted in a field setting. The statistical population consisted of 150 senior managers and experts of an automotive parts manufacturing company, from which a sample of 108 respondents was selected using stratified random sampling based on Morgan’s table. Data were collected through a validated questionnaire developed from theoretical foundations and expert input. Construct validity was confirmed using content validity ratio (CVR), content validity index (CVI), and confirmatory factor loadings. Reliability was verified through Cronbach’s alpha coefficients, all of which exceeded the 0.70 threshold. The data were analyzed using descriptive statistics, structural equation modeling via SmartPLS, and WASPAS multi-criteria decision analysis to prioritize components of the marketing mix. Inferential analyses revealed that all hypothesized relationships were significant. Promotional strategies (β = 0.154, t = 2.265), pricing strategies (β = 0.306, t = 5.187), product strategies (β = 0.103, t = 3.049), brand physical evidence (β = 0.117, t = 2.767), internal processes (β = 0.129, t = 3.644), staff skills (β = 0.212, t = 3.379), and distribution channels (β = 0.196, t = 2.648) had positive and meaningful impacts on market share. Similarly, all components significantly affected competitive advantage, with product strategy showing the strongest effect (β = 0.324, t = 4.277). One-sample t-tests confirmed that all marketing mix elements were perceived at levels significantly above average. WASPAS results ranked staff skills as the most influential factor (Q1 = 0.907). Marketing mix strategies collectively and significantly enhance both market share and competitive advantage, with employee skills, product strategy, and pricing emerging as the most influential strategic levers in competitive manufacturing environments.

The purpose of this study is to design a business model based on the digital innovation approach in the insurance industry. This research is a descriptive–developmental study grounded in the interpretive paradigm. The research approach is qualitative and inductive, and the qualitative strategy is based on grounded theory, using the Strauss and Corbin systematic method for data analysis. Field data were collected through semi-structured interviews with experts in business management, financial management, information technology management, executive management, and commercial management, and purposive judgmental sampling was employed. For data analysis, the coding technique was applied across four levels: first-order open codes, second-order open codes, axial categories, and selective categories. Furthermore, to assess validity, the content validity approach was used based on two criteria: Lawshe’s Content Validity Ratio (CVR) and the Content Validity Index (CVI). The Lawshe statistic showed that, out of 108 second-order open codes, 102 codes achieved a CVR of 0.75 or higher, indicating that the generated codes possess strong validity. Other codes that obtained less than 0.75 were removed from the categorization process. CVI results demonstrated that, from the experts’ perspective, 102 second-order open codes reflected high agreement among experts for inclusion in the study’s paradigm model, and all codes were above the average threshold (= 3), confirming expert consensus. Additionally, two methods were used to assess qualitative reliability: inter-coder reliability and test–retest reliability. The test–retest reliability—performed by the researcher—was 92.65%, and the inter-coder reliability (researcher + coder) was 86.45%. Considering that both reliability values exceed the threshold of 0.70, qualitative reliability is confirmed in both methods. Findings obtained from the analysis of the collected data consisted of 429 first-order open codes, 108 second-order open codes, 27 axial categories, and 6 selective categories. Based on the systematic grounded-theory approach, these categories correspond to causal conditions (comprehensive DIBM policymaking system), contextual conditions (development of the technological organism of DIBM), intervening conditions (dynamic digital environmentalism), core phenomenon (functional epistemology of digital innovation), strategies (ecosystem of DIBM strategies), and consequences (improvement of business performance). Therefore, familiarity with the domain of digital innovation requires a “digital discourse” within the internal environment of the organization, such that the organization as a whole and its decision-making body become gradually acquainted with technological and digital topics and develop appropriate deep and contextual understanding aligned with organizational activities. The findings of this study can serve as a roadmap and an action-oriented schema for entering the field of digital innovations, leveraging these capacities within business environments, and adopting an operational model aligned with current and future digital requirements.

This study aims to develop an integrated and empirically validated model of the determinants of corporate performance sustainability among firms listed on the Tehran Stock Exchange. This research employed a descriptive-analytical design combining a meta-analytic review of global and regional sustainability studies with a quantitative econometric framework using panel data from 120 firms listed on the Tehran Stock Exchange between 2015 and 2024. Sustainability performance was operationalized through a composite index reflecting economic, social, and environmental dimensions. Independent variables included structural characteristics, market indicators, governance and managerial attributes, and macroeconomic conditions. Data were extracted from audited financial statements, sustainability disclosures, and national and international macroeconomic sources. Fixed-effects, random-effects, and instrumental variable (2SLS) regressions were estimated to identify causal relationships, supported by diagnostic tests for endogeneity, heteroskedasticity, and multicollinearity. Structural equation modeling (SEM) using SmartPLS validated the measurement and structural constructs. Results revealed that firm size, age, ownership concentration, board independence, managerial experience, innovation capacity, CSR expenditure, market competition, and GDP growth significantly enhanced sustainability performance. Inflation and unemployment demonstrated negative but variably significant effects, while financial leverage and CEO duality were not significant predictors. Political stability and regulatory quality exhibited consistently strong positive effects across models. The 2SLS results confirmed the robustness of major relationships, indicating no substantial endogeneity bias. SEM analysis supported the reliability and validity of all constructs and confirmed the structural pathways identified in the regression models. Corporate sustainability performance on the Tehran Stock Exchange is shaped by a multidimensional interplay of organizational characteristics, governance quality, innovation capacity, market dynamics, and institutional conditions, underscoring the need for integrated policy frameworks and strategic investments supporting sustainable development.

Various countries—particularly developing nations such as Iran—have increasingly become major destinations for medical tourism due to their lower costs and acceptable quality of medical services. The primary objective of this study is to examine the role of value proposition differentiation in specialized medical centers in attracting and retaining health tourists. The concept of value proposition refers to the set of tangible and intangible benefits offered by a medical center to patients in order to meet their needs more effectively than competitors. This study analyzes different components of the value proposition, including the quality of medical services, service costs, physician specialization, and welfare services. Moreover, the conducted reviews indicate that differentiation in the value proposition increases the attractiveness and competitiveness of medical centers in the global medical tourism market. Methodologically, this research was conducted using a descriptive–analytical approach, employing both quantitative and qualitative data. The findings indicate that factors such as physician specialization, quality of medical services, competitive costs, and supplementary services such as accommodation and transportation have the greatest impact on attracting medical tourists. Furthermore, the provision of high-quality services and post-treatment follow-up are among the most influential factors affecting the retention of health tourists.

In the digital age and with the emergence of new media, traditional media such as television face serious challenges in maintaining their competitive advantage in the advertising market. The Islamic Republic of Iran Broadcasting (IRIB) is no exception and requires a revision of its advertising content valuation models. The main objective of this study is to explain the fundamental indicators of content value creation in media advertising planning, using IRIB as a case study, in order to provide a coherent framework for more effective advertising pricing and planning. This study adopts a qualitative approach and is applied in terms of purpose. To achieve the research objectives, a grounded theory strategy was employed. Data were collected through semi-structured interviews with 15 experts in the fields of media, advertising, and marketing, selected through purposive and snowball sampling. Data analysis was conducted using three stages of open, axial, and selective coding. The qualitative data analysis led to the identification of 75 open codes, 16 axial codes, and ultimately 4 selective codes (core categories). The fundamental indicators of advertising content value creation were classified into four main categories: (1) audience-based value creation (including demographics, emotional and behavioral engagement), (2) intrinsic content value (including production quality, narrative appeal, and credibility), (3) technical characteristics and broadcasting platform (including airing time, platform integration, and shareability), and (4) strategic and economic value (including brand alignment, return on investment, and impact on brand image). The findings indicate that the value of advertising content in media such as IRIB is a multidimensional concept that goes beyond traditional metrics such as audience size during a specific timeslot. To compete with digital media, IRIB must adopt a comprehensive model in which audience interaction quality, the alignment of the advertising message with program context, and the potential for long-term brand value creation are precisely assessed and incorporated into pricing.