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Open Access Article
1 - Providing a model for transparency of financial information in the country's insurance industry
Amirreza Neamatolahi Roya دارابی fatemeh sarraf Yadollah NoorifardOne of the most important factors in transparency of financial information is financial components. The present research is applied in terms of its purpose and in terms of its implementation method is descriptive and aims to provide a functional model for transparency o MoreOne of the most important factors in transparency of financial information is financial components. The present research is applied in terms of its purpose and in terms of its implementation method is descriptive and aims to provide a functional model for transparency of financial information in the insurance industry and to describe the components and dimensions of the final model. To do this research, firstly, by reviewing the literature, preparing the matrix of components and integrating the components of the components matrix together with the selection of the components of the element, were examined and interviewed by the experts and experts of the insurance industry and university professors, the final components of determining and classifying the factors of focus Regulations 88 of the Supreme Council of Insurance in four levels were adopted. The statistical population of this study was financial experts of the insurance industry, which totally estimated 1200 people. In this research, Kolmogorov Smirnov tests were used to determine the distribution of data, BMI and Bartlett's tests for the suitability of the sample and the partial least squares method For modeling, finally, using partial least squares method and SmartPlS software, a final model of research was developed. Using the model of this research, the level of transparency of financial information of each insurance company can be measured and ranked quantitatively Manuscript profile -
Open Access Article
2 - A New Method of Sensitivity Analysis of Returns to Scale in Two-Stage Network; A Case Study of the Insurance Industry in Iran
Maryam Sarparast Farhad Hosseinzadeh Lotfi Alireza Amirteimoori Mohsen Rostamy-MalkhalifehOne important issue in data envelopment analysis (DEA) which has been studied by many researchers is returns to scale (RTS). The authors developed DEA models to evaluate the efficiency of two-stage networks in returns to scale variable and introduced a new definition to MoreOne important issue in data envelopment analysis (DEA) which has been studied by many researchers is returns to scale (RTS). The authors developed DEA models to evaluate the efficiency of two-stage networks in returns to scale variable and introduced a new definition to determine return to scale classification in two-stage networks. The current article proposed an approach for determining the stability region of returns to scale classification in two-stage network DEA. The data were collected from insurance companies in Iran in 2019. We consider the insurance industry process as a two-stage network; the stage of marketing and that of investment. The effectiveness of insurance companies was evaluated, and, after determining the classification of returns to scale, we found a sustainability interval to classify returns to their scale. Manuscript profile -
Open Access Article
3 - Investigating the effect of employer branding on employee job satisfaction in the private insurance industry of the country with regard to the mediating role of talent management
Manizheh Yadegari Torag Mojibi Niloofar Imankhan Ali Mehdizadeh AshrafiEmployer branding refers to a group of economic, functional, and psychological benefits that are gained through employment. This study was carried out to investigate and provide an employer branding model in Iranian private insurance companies using the grounded theory MoreEmployer branding refers to a group of economic, functional, and psychological benefits that are gained through employment. This study was carried out to investigate and provide an employer branding model in Iranian private insurance companies using the grounded theory (GT) qualitative technique. To this end, interviews were performed with 22 experienced experts of the Iranian insurance industry and senior managers of insurance companies operating in the sphere of human resources, and the required data was achieved from it. This is an applied study in terms of the purpose of research with a development approach in which the data collection is done qualitatively and, finally, is considered survey research in terms of environmental studies. In order to obtain information in this study, In-depth interviews are exploited. The three stages of open, axial, and selective coding resulting from the analysis of information and data presented 16 general categories in the form of a paradigm model that includes items such as causal conditions, meritocracy, deployment strategies, contextual factors, intervening conditions, facilitating conditions, and the consequences of the employer branding model process in private insurance companies and reveals the relationships between its various dimensions. Manuscript profile -
Open Access Article
4 - The Effect of Mobile Software Features on Customer Attitude and Satisfaction
Marziyeh Hajisalim Ali BadizadehConsidering features of application is important since it can be effective in customer satisfaction and produce competitive advantages. In this way, one of the newest application services implemented in insurance companies is insurance mobile App services. Thus, in this MoreConsidering features of application is important since it can be effective in customer satisfaction and produce competitive advantages. In this way, one of the newest application services implemented in insurance companies is insurance mobile App services. Thus, in this research, the effects of insurance mobile app services on customer satisfaction and attitude toward using in insurance industry is considered. This research is practical in terms of purpose and explorative, survey.Considering limitations of population, all of those 200 customers were selected as sample. Data collection method is based on questionnaire with 2 separate parts. First part includes demographic information and second part includes 29 professional questions. Validity of the questionnaire was approved based on content validity test according to 30 professors' answer. In addition, reliability test was performed based on factor analysis. Explanation and analysis of collected data is performed by descriptive (frequency, average, standard deviation) and inferential (Variance Analysis, Correlation, and structural equation) methods. Based on the results, features of mobile app services( perceived ease of use, perceived usefulness, perceived playfulness, and perceived compatibility) have positive effects on attitude toward using and customer satisfaction, and perceived risk has negative effect on attitude toward using and customer satisfaction. In addition, attitude toward using has positive effect on customer satisfaction and attitudes toward the use is the role of mediation in Effects of the characteristics software in mobile services on customer satisfaction Manuscript profile -
Open Access Article
5 - Issues and Problems of Financial Reporting in the Insurance Industry in Iran
Neda Rasouli Ali RahmaniAbstract‎.AbstractObjective: Due to the nature and importance of the insurance industry, optimal financial information and reporting is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange organization, central insu MoreAbstract‎.AbstractObjective: Due to the nature and importance of the insurance industry, optimal financial information and reporting is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange organization, central insurance and even the policyholders as the main beneficiaries of insurance companies expect significant improvements in the financial reporting of insurance companies. The clauses of the auditor's report on reserves and non-compliance with Iran's Accounting Standard No. 28 and the Central Insurance Regulations are other noteworthy issues. The International Financial Reporting Standard 4, which will be replaced by IFRS 17 in 2023, is another important issue that Iran's insurance industry must be able to prepare to accept. Therefore, in the current research, the issues and problems of financial reporting in the insurance industry have been identified from the dimensions of recognition and measurement, reporting and disclosure, and finally systems and processes, which are the three main components in the framework of financial reporting.Method: The method used in the research is a survey and the data collection was done through a questionnaire. Finally, 50 questionnaires from 16 insurance companies were received and analyzed.Findings and conclusions: The research results show that the insurance industry is facing challenges in financial reporting. The identified challenges in the field of recognition and measurement include the lack of accounting standards in the field of life insurance, lack of application of common measurement methods at the international level, lack of insurance measurements at the group level, Contracts and recognition of insurance premium income are based only on historical information and ignoring adjustments including risk adjustment. In the field of reporting and disclosure, there are challenges such as the inability to distinguish between insurance operations and investment operations, the problem of distinguishing whether a group of contracts is profitable or unprofitable, and the nature and amount of risks arising from insurance contracts are not disclosed. . Finally, the lack of sufficient training of employees and the lack of integration of the information technology system and the software used are challenges in the field of systems and processes. Manuscript profile -
Open Access Article
6 - Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry
امیر یلفانی ایرج نوروش قدرت اله طالب نیا عزت اله اصغری زادهAbstractCorporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the MoreAbstractCorporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the corporate governance relationship with the audit report lag in the insurance industry. The statistical population of the study was insurance companies active in Iran Insurance Industry and the statistical sample is insurance companies listed on the Tehran Stock Exchange. For this purpose, the listed insurance companies in the Tehran securities exchange were examined. From the time difference between The end of the financial. year and the date of the annual audit report have been used as a measure Of Audit Report Lag.In order to test the research hypotheses of multivariate regression statistical technique Based on composite data used.The results obtained from model showed that in insurance companies, management influence and the board independence, had significant and positive relationship with audit report lag. The results also indicated that institutional ownership had a negative. Overall, the results show that corporate governance factors had a significant relationship with the audit report lag. Manuscript profile
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