The Moderating Role of Coronavirus Outbreak on The Relationship Between Managers' Religiosity and Profit Quality

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rahmani ruhollah

Title

The Moderating Role of Coronavirus Outbreak on The Relationship Between Managers' Religiosity and Profit Quality

Author(s)

rahmani ruhollah | Issue Writer Certificate

Keywords

Digital Divide

Internet Attitude

Material Access

Internet Skill Access

Diversity of Usage

Abstract

1. Introduction Religiosity and religious beliefs can influence all aspects of human life, including the managers' behavior in terms of how to fulfill their responsibilities and their decisions in this regard, which, in turn, affect the quality of corporate earnings. Therefore, this study sought to investigate the relationship between the managers' religiosity and the quality of the firm's profits, taking the modifying role of the coronavirus outbreak into account. In addition to the financial sector, the problem of ethics recession has also affected the whole world. Involving monetary earnings and personal profits, the financial sector is a highly sensitive field where its scandals become much more highlighted. Thus, if the managers and accountants are not committed to ethics, they may undertake to manipulate financial statements to avoid management risks and make the conditions look more favorable. Meanwhile, a high level of religiosity can affect managers and their organizations. Therefore, as managers' decisions and their choice of accounting practices may influence the quality of corporate earnings, the managers' religiosity is expected to affect the quality of corporate profits. 2. Theoretical Principles Considered by the managers as a key criterion in attracting the attention of investors and analysts, accounting profit is used as a basis for measuring management efficiency. On the other hand, as a major source of information, profit is a tool for predicting future profits and cash flows, whose quality has different aspects. reasons behind the gap between citizens in terms of using digital services and to reduce the existing digital inequalities. The model comprises three components, including accessibility, motivation, and digital capital. The motivation component includes variables such as lack of interest in the Internet, scarcity of appropriate and attractive content, and partial understanding of the benefits of the Internet. The accessibility component comprises seven dimensions, including the costs of the Internet, physical access, time limit, technophobia, lack of formal and informal learning, and inability. Finally, digital capital consists of five elements, including quintuple capitals (economic, personal, cultural, political, and social), digital literature, literacy, confidence in one's ability, and proficiency in a foreign language. Integrated Model: Another model proposed in the United States to study the Digital Divide, using digital inequality to achieve e-learning. The framework of the model which includes items such as access, resources, power, electronic acceptance, and electronic inclusion can be used to analyze the effects, behavioral elements, and impact of the Digital Divide. Comparison of the models proposed for the Digital Divide shows that in general, Van Dijk's model is more comprehensive and complete than the other ones. 3. Designing a Model for Traditional Businesses Today, traditional businesses are being threatened by the Digital Divide. In other words, online businesses and retailers have turned into serious competitors for traditional and physical stores and businesses. Thus, providing an online sales platform and online advertising alongside the physical space can help traditional businesses improve their sales. However, most businesses cannot do this as they suffer from the Digital Divide. On the other hand, considering various users in Iran and the presence of businessmen with different social statuses and education levels, it is necessary to study the Digital Divide in Iran's context. In this regard, some researchers have mainly referred to gender, age, ethnicity, income, and education as effective variables involved in the Digital Divide. Therefore, as the survival of different businesses depends on access to ICTs, studying the Digital Divide seems necessary today. Considering the significance of social networks, the high number of such networks' users, and the expansion of Internet businesses in those platforms in Iran, it is necessary to introduce networking skills as one of the digital skills, as lacking the required skills in using such networks is one of the important factors that contribute to the Digital Divide now. Networking skills refer to the user's familiarity with and ability to use social networks. Therefore, in addition to the two skills introduced by Van Dijk, network skills were also added to the model proposed in this study to examine the skill gap more accurately. 4. Conclusion In recent years, a number of models have been proposed by different scholars to identify and study the Digital Divide. Moreover, most of the studies conducted in this regard have focused on four levels of Internet motivation, Material Access, skill gap, and the diversity in using the Internet and information technology. On the other hand, the models for Digital Divide analysis have often been investigated in scientific communities such as Universities, schools, or specific groups that are dealing more with ICTs. Therefore, businesses and economic groups have mostly been neglected in this regard. As e-businesses have become serious competitors for traditional shops and businesses, examining the traditional businesses' Digital Divide and overcoming its barriers can help improve traditional markets' business systems and get them out of the crisis. On the other hand, people's economic capital or assets, including income can also affect the Digital Divide. Moreover, due to the individuals' desire to use electronic platforms or the collective use of such platforms, social capital is also effective in the Digital Divide. Furthermore, cultural capital examines the dominant atmosphere of the market environment and its impact on the Digital Divide.

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APA: Copy

rahmani, ruhollah. (2021). The Moderating Role of Coronavirus Outbreak on The Relationship Between Managers' Religiosity and Profit Quality. JOURNAL OF INTELLIGENT KNOWLEDGE EXPLORATION AND PROCESSING, 1(2 ), 22-35. SID. https://sid.ir/paper/1025525/en

Vancouver: Copy

rahmani ruhollah. The Moderating Role of Coronavirus Outbreak on The Relationship Between Managers' Religiosity and Profit Quality. JOURNAL OF INTELLIGENT KNOWLEDGE EXPLORATION AND PROCESSING[Internet]. 2021;1(2 ):22-35. Available from: https://sid.ir/paper/1025525/en

IEEE: Copy

ruhollah rahmani, “The Moderating Role of Coronavirus Outbreak on The Relationship Between Managers' Religiosity and Profit Quality,” JOURNAL OF INTELLIGENT KNOWLEDGE EXPLORATION AND PROCESSING, vol. 1, no. 2 , pp. 22–35, 2021, [Online]. Available: https://sid.ir/paper/1025525/en

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Scientific Information Database

ISSN: 2588-4824

Journal Paper

The Moderating Role of Coronavirus Outbreak on The Relationship Between Managers' Religiosity and Profit Quality