مطالب

Objective: The present study aimed to explain attitudes toward extramarital relationships based on personality dimensions and sexual schemas, with the mediating role of sexual novelty-seeking. Methods: This research employed a descriptive-correlational design. The statistical population included all couples who referred to psychological counseling centers and family courts in Tehran in 2021. The sample size was determined as 674 individuals based on Morgan's table and selected using a convenience sampling method considering inclusion and exclusion criteria. Individuals with anxiety or mood disorders were excluded from the study. Research instruments included the Attitudes Toward Extramarital Relationships Questionnaire by Mark (2006), the NEO Personality Inventory-Revised (2004), the Questionnaire of Cognitive Schema Activation in Sexual Contexts (QCSASC), and the Glass and Wright Justification for Extramarital Relationships Questionnaire (1992). Data were analyzed using structural equation modeling and path analysis with LISREL software version 10.20. Findings: Results indicated that 30.7% of the variance in attitudes toward extramarital relationships was indirectly explained by personality dimensions and sexual schemas, with the mediating role of sexual novelty-seeking. Based on the findings, attitudes toward extramarital relationships were positively and significantly predicted by neuroticism (path coefficient = 0.25), openness to experience (path coefficient = 0.84), sexual schemas (path coefficient = 0.27), and sexual novelty-seeking (path coefficient = 0.16). Conclusion: The findings revealed that attitudes toward extramarital relationships were negatively and significantly predicted by agreeableness (path coefficient = -0.38) and conscientiousness (path coefficient = -0.33). Thus, personality traits and sexual schemas predict extramarital relationships and sexual novelty-seeking.

Objectives: This study investigates the impact of sustainability reporting disclosure on the information content of earnings, considering the moderating role of market competition. By examining this relationship, the research aims to highlight how market competition can influence and potentially enhance the effect of sustainability reporting disclosure on the informational value of earnings. Methodology/Design/Approach: The study employs a causal-correlational research design. The statistical population consists of firms listed on the Tehran Stock Exchange, from which 146 firms were selected using the systematic elimination sampling method. The study covers the period from 2014 to 2023. The information content of earnings was measured based on stock return variations, while sustainability reporting disclosure was assessed using a disclosure checklist. The research hypotheses were tested using multiple linear regression analysis based on panel data. Findings: The results indicate a positive and significant relationship between sustainability reporting disclosure and the information content of earnings. Additionally, market competition moderates this relationship by reinforcing the positive impact of sustainability disclosure on earnings informativeness. Innovation: This study contributes to the literature by providing empirical evidence on the interplay between sustainability reporting, market competition, and the information content of earnings in an emerging market context. The findings offer valuable insights for firms, investors, and policymakers seeking to enhance the transparency and informational value of financial reporting through improved sustainability disclosure and fostering healthy market competition.