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Objective: This study investigates the role of Machiavellianism and whistleblowing in earnings management within Iran's electric power distribution companies. Methodology: To achieve this objective, four main hypotheses were proposed. Data from 21 electric power distribution companies in Iran were selected to test these hypotheses. Using a cluster random sampling method, 320 questionnaires were distributed, and 297 were collected. The Delphi method was used to examine the Machiavellianism variable. Subsequently, each hypothesis involving the Machiavellianism variable was divided into four sub-hypotheses. Structural equation modeling and PLS software were utilized to examine the relationships between variables. Findings: The research results confirmed the relationship between Machiavellianism and earnings management, indicating a significant negative relationship between whistleblowing and earnings management, as well as a significant negative relationship between whistleblowing and Machiavellianism. Conclusion: Based on the research findings, it can be concluded that the presence of a whistleblowing system can partially mitigate the effects of Machiavellian individuals within an organization and prevent earnings management. [ABSTRACT FROM AUTHOR]

BACKGROUND: The new coronavirus causes systemic inflammation and damage to various organs. So, this study aimed to follow up patients with COVID −19 after recovery for three months by performing cardiac, pulmonary and laboratory tests. MATERIALS AND METHODS: This was a prospective cohort study of COVID-19 patients who were discharged from Baharloo Hospital. The diagnosis of COVID-19 was confirmed by PCR or long CT scan. Inclusion criteria were age over 18 years and patients with more than 50% of pulmonary involvement in lung CT scan. The patients were called to Baharloo hospital three months after recovery and were examined for cardiac, pulmonary and blood tests. RESULT: Our study included 178 participants with mean age of 55.70, and 50.6% of them were male. Among pulmonary factors in the hospital, 71.9%, 15.7%,1.7%,19.1% and 53.4% had positive GGO, consolidation, reverse halo sign, traction bronchiectasis and vascular enlargement, respectively. After three months follow up, percentage of patients who had reticulation, honeycombing, fibrotic brand and bullae were 12%, 1.1%,8.4% and 0%, respectively. The Mean values of FVC and FEV1 were reported 4.21 and 3.01, respectively. Among Cardiac factors, positive PVC, PAC and mean Pap were decreased after three months. Only Growth in myalgia and Decreased sense of taste were statistically significant. Also, D dimer, UA protein, PMN, Ferritin CRP, PMN, LDH and HB amounts had decreased significantly. CONCLUSION: Our study indicated that in addition to pulmonary changes, rapid damage to other organs and the occurrence of cardiac symptoms and changes in laboratory result were also reported in patients recovered from COVID-19. [ABSTRACT FROM AUTHOR]