جستجوی مقالات مرتبط با کلیدواژه "firm performance" در نشریات گروه "علوم انسانی"

cpehdaf in pajoosh motaleh ye barresi tasir haram mali ve tamrakz malkit bar rabeteh bin sarmayeh gozari tahaqiq ve toseeh ve amolkard sharkat mi bashod. ghabel zekar est bazdeh zamani dar in pajoosh mahdud bah salenpehei 1392- 1400 mibashod, npamchenin in pajoosh daraye seh farzieh esli mi bashod. pajoosh enjam shodeh az nazar no cpehdaf joz pajoosh cpehei karbardi est ve rosh pajoosh az nazar manpanit ve mohtavayi npambastegi mi bashod. enjam pajoosh dar charchub estedelalat ghiasi- estegharayi sort garafteh est ve baray tajzyyeh ve tahlyle farzieh cpeha az tahlyle panely kamak garafteh shodeh est.

Given that managers play a crucial role in grounded and old theories such as agency theory, stewardship theory, and contracts theory, the concept of managerial ability and its measurement has attracted the researchers' attention. Recent dominant perspective emphasizes that manager's ability is reflected in the firm's performance. Therefore, measuring managerial ability depends on the separation of the manager's performance from the firm's performance, and the more the manager's contribution to the company's performance, the higher ability he/she has. The current study seeks to develop a model to measure managerial ability, taking into account the unique circumstances of the country in which the companies operate.

To develop a model for measuring managerial ability, a comprehensive approach is applied including systematic literature review, interpretive analysis of interviews with experts, and a descriptive method. In systematic literature review domestic and foreign studies and reliable information sources and databases is applied based on specific related keywords. Additionally, interviews with experts such as executive managers, financial managers, internal and external auditors, and academics were analyzed using interpretive analysis based on chain sampling. To run and validate the designed model, data from 158 firms listed on the Tehran Stock Exchange (TSE) across 12 industries from 2012 to 2021 is used. Triangulation was employed to evaluate the research validity, considering multiple dimensions including methodology, data, and the researchers. This rigorous approach ensures the reliability and robustness of the model developed for measuring managerial ability.

According to the research findings, we focus on three areas of performance indicators (PI), namely operational, financing, and dividend performance indicators. The performance indicators, as dependent variable, represent different aspects of firm performance based on managers decision-making process and the status of firms in real world. Variables such as firm size, firm age, the percentage of active institutional shareholders, export sales, and transactions with related parties represent the inherent characteristics of each company as independent variables. Considering environmental conditions and performance indicators are very important in determining related variables. By running Tobit regression, the residual value is considered as managerial ability measurement or managers’ contribution in firm performance. Furthermore, the comparison of the designed model and the model developed by Demerjian et al. (2012), as the most widely used model in prior literature, in terms of log-likelihood and information criteria including Akaike Information Criterion (AIC), Schwarz Criterion (SC), and Hannan-Quinn Criterion (HQ) at the overall and industry-specific levels shows that our model has higher goodness-of-fit.

Generally, by combining operational, financing, and profit distribution indicators, as well as taking into account shareholder structure and intra-group transactions, this model provides a more proper measurement of managerial effectiveness and it can be a basis for selecting managers and determining appropriate remuneration methods.

The present study examines the relationship between management overconfidence and company performance with the manipulation of accruals and the moderating role of the company's life cycle in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, eight hypotheses were formulated and 131 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Amari Evioz version 10 were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between the overconfidence of the management and the performance of the company with the manipulation of accruals. Also, firm life cycle moderates the relationship between management overconfidence and firm performance by manipulating accruals.

The novel Coronavirus (COVID-19) has rapidly spread all over the world. The first diagnosed cases in Iran were confirmed on 19th February 2020.The COVID-19 pandemic has a concentrated influence on all aspects of life as well as corporate activities; One of the most important issues that has been affected by the spread of the Corona disease is performance and financial reporting quality. The purpose of this study is to evaluate the effect of COVID-19 on corporate governance, financial reporting quality, and firm performance. For this purpose, the information of 180 companies listed on the Tehran Stock Exchange from 2019 to 2022, is reviewed. The study indicates no relationship between corporate governance and performance. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. and

One of the models that is used to measure the efficiency and decision support is DEA, but considering all the merits, it also has its own limitations, which has led to the idea of combining it with artificial neural networks. ANN is increasingly used in model and data-based approaches to enrich analytical and predictive capabilities and thus improve decision-making. The present research presents a model for evaluating the efficiency of units by integrating neural networks. The studied sector is the active pharmaceutical industry in the Tehran stock market. To create the model, the efficiency of 4 DEA models on a variable scale, including input-oriented and output-oriented BCC model, SBM model and RAM model during the years 2018 to 2022 was calculated in GAMS. The efficiency values of these four models were ANN'S education vector. Also cost, income and profit data from 2018 to 2022 was entered into MATLAB as ANN'S input. To generalize education, the data of 2023 was used. The results showed that the trained efficiency boundary shows a more comprehensive and accurate approximation of efficiency for the ranking of pharmaceutical companies. The results of this research will help pharmaceutical companies in the fields of investment, resource allocation, predicting the results of policies and planning.

Considering the important role of managers in the success of firms, the present research investigates the effect of managerial ability and managerial incentives on the firm's performance. Specifically, this study investigates how the managerial ability factor can have a significant impact on the profitability and risk of firms. By doing so, this study can provide several policy implications about how managerial ability can influence a firm's decisions and its related business policies. The statistical population of this research is the firms admitted to the Tehran Stock Exchange during the period of 2015 to 2019 and the sample includes 140 firms. The data of the research was extracted from Rahvard Navin software and the panel data method was used to estimate the model. In this study, the independent research variable is the managerial ability (Demirjan et al. model, 2012) and managerial incentives (CEO cash bonus), and the dependent variable is the firm's performance, where the firm's profitability and risk indicators are considered as performance criteria. The results of the research show that the managerial ability and cash reward of the CEO have a positive and significant relationship with the firm's profitability, in other words, more capable managers with high managerial incentives can have better profitability. Also, the ability of the managers and the CEO's cash bonus has a positive and significant effect on the firm's risk. The coefficients and significance levels related to control variables also show that firm size, sales growth, and firm growth have a positive and significant effect on firm profitability and firm risk. Accordingly, management's ability and motivations can affect the firm's decisions, business policies, and the firm's performance, including the firm's profitability and risk.

This study examined the impact of innovation orientation on innovation performance and firm performance with the mediating role of strategic market planning capability and strategic marketing implementation capability. This is an applied, descriptive and survey research. A researcher-made questionnaire with a five-point Likert scale is used for data collection. To measure the questionnaire validity, formal and content validity and confirmatory factor analysis are used while Cornbrash’s alpha is utilized to measure the reliability. The statistical population consisted of 119 Ariadysel company employees which are evaluated in total and 115 questionnaires are returned. Questionnaire data are tested using SPSS 25 software and hypotheses are analyzed using Structural Equation Method by Amos 24 software. The findings showed that the innovation orientation has a positive impact on strategic market planning capability and strategic marketing implementation capability and innovation performance. Also, strategic market planning capability and strategic marketing implementation capability have a positive effect on innovation performance. On the other hand, strategic market planning capability have a positive indirect effect on the relationship between innovation orientation and innovation performance. However, strategic marketing Implementation capability have no significant effect on the relationship between innovation orientation and innovation performance. In addition, innovation performance has a mediating role and strong positive impact in the relationship between innovation orientation and firm performance. Based on the results, it is suggested that the different units of the company continuously interact and communicate with each other in order to develop innovation and use different techniques (problem solving methods, simultaneous engineering, cross-functional teams and QFD) to create ideas.

Our country is among developing countries which represent interesting in regard to corporate governance mechanisms, because operating firms in them don't follow usual norms and incomplete commodity markets, managerial intellectual capital is prolific in those countries. Therefore, our research intends to examine the relationship between corporate governance and firm performance. A sample consists of 1,276 company-year observations (for 116 companies during 11 years from- 2011 to 2021. The data is extracted from audited financial statements and macroeconomic indicators are obtained from international databases (for example: The World Bank). Both categories of book value (return and asset and return on equity) and market value (Q-Tobin) performance indicators are used in this research to increase result credibility . Our findings show no relationship between board size and performance indicators (both market based and booked value based). Other findings implicate positive relationship between non-executive boards and performance. Finally, research results suggest negative adjustments in presence of institutional macroeconomic factors, some economic and institutional factors had negative adjustment in presence of ROA and ROE. Using marketbased proxy for company performance provided similar results regarding negative adjustment of institutional macroeconomic factors.

Pyramidal and network ownership structures, which give ultimate owners greater control rights over companies than cash flow rights, are prevalent in the Iranian stock market. Given the complex shareholding networks and significant changes in the ownership structures of large Iranian firms over the past two decades, this study aims to examine the relationship between ownership structure and company performance. Four measures are used to analyze ownership structure: cash flow right of the largest shareholder, wedge between control right and cash flow right of the largest shareholder, difference in cash flow rights of the two largest shareholders, and type of ownership. The study investigates their relationship with the performance and stock returns of 261 listed companies during the period of 2015 to 2020. The results indicate a positive and significant association between the cash flow right of the largest shareholder and firm performance, but only when the largest shareholder owns at least 15% of the company's shares. For firms with only one owner and less than 50% in control rights, there is no significant correlation between the cash flow right of the largest shareholder and performance. The study also reveals that ownership by insurance companies has a positive correlation with firm performance, while quasi-governmental ownerships have a negative correlation with performance.

The purpose of this research is to use the meta-analysis approach in order to analyze and combine the contradictory and incompatible results of the studies conducted in the field of investigating the relationship between social responsibility reporting and corporate performance, taking into account different performance measurements. These measures include Return on Equity, Return on Asset, Tobin's Q index, Earnings per Share and Net profit Margin. To achieve this goal, by applying the approach of Lipsey and Wilson (2001) as well as the Q tests of Cochran and Egger, 37 studies including 7 domestic articles in the period of 1378 to 1401 and 30 foreign articles in the period of 2000 to 2022 were examined. In these studies, social responsibility reporting was considered as an independent variable and company performance as a dependent variable. According to the findings of the research, with the meta-analysis of all eligible studies and the compilation of all performance indicators, there is no significant relationship between social responsibility-reporting and company performance. Also there is no significant relationship between social responsibility reporting and the two indicators: Return on equity and Net profit Margin. However, there is a significant relationship between social responsibility reporting and three indicators: Tobin's Q, Return on Assets and Earnings per Share. Considering the significant relationship between social responsibility reporting and three financial performance indicators, managers are advised to pay more attention to social responsibility reporting, which is the bridge between business units and stakeholders, because improving social responsibility reporting can lead to improved firm financial performance.

The developmentof a new system of corporate governance after the collapse of Enron and WorldCom in the early years of the 21st century at the global level and the acceleration of the process of handing over government assets simultaneously with the development of the capital market and the strengthening of institutional investment at the country level, the issue of ownership and its impact has made the performance of companies a controversial topic in the field of financial literacy. The purpose of this research is to investigate the relationship between the ownership structure and the financial performance of companies listed in the Tehran Stock Exchange. Based on this, the research investigated the effect of the relationship between institutional and government ownership on the financial performance of 146 listed companies on the Tehran Stock Exchange from 2012 to 2021 using the dynamic panel(Panel GMM) method. The research results indicate the positive effect of institutional ownership on the performance of sample companies. Also, performance metrics based on accounting information show a significant and negative relationship between government ownership and company performance. Other findings of the research show the positive effect of financial leverage and the positive view of shareholders towards the shares of large and growing companies in evaluating the company's financial performance

The efficient market hypothesis is based on the assumption that investors behave rationally, but studies in behavioral finance have contradicted this notion. The irrationality of investor behavior can be attributed to risk in less efficient markets, which can lead them to make decisions based on emotions. These emotional decisions impact firm performance. This study is to determine the influence of two investor behaviors, "loss aversion" and "overconfidence," on the performance of companies listed on the Tehran Stock Exchange. Loss aversion serves as an indicator of negative emotions, while overconfidence serves as an indicator of positive emotions. This study, to the best of our knowledge, is among the initial research in Iran's financial field to utilize loss aversion and overconfidence as indicators of negative and positive emotions, respectively. Based on these objectives, two hypotheses were developed in this study. The statistical population of this research consists of companies listed on the Tehran Stock Exchange (TSE). Data required for the statistical analysis were obtained from various sources, including the Rahvard Novin software, the TSE Technology Management Company website, and the financial statements of the companies. To test these hypotheses, a sample of 156 companies, listed on the Tehran Stock Exchange between 2013 and 2020, was selected using the screening method. The research questions were answered using the panel data method, descriptive statistics, correlation analysis, and multivariate regression model. The findings shed light on the correlation between investors' behavior and the performance of companies on the TSE. The study reveals a strong negative correlation between investors' loss aversion and the economic performance of companies. This suggests that more loss-averse investors tend to contribute to the lower economic performance of companies. Furthermore, the study shows a positive correlation between investors' overconfidence and market performance. This suggests that companies with more confident investors tend to perform better in the market. Interestingly, the study also found that Iranian investors tend to be more overconfident than risk-averse, meaning that their overconfidence outweighs their tendency to be loss-averse. This generally optimistic attitude of investors in the TSE has a positive impact on the overall market performance by encouraging investment and boosting market confidence. Loss aversion bias can lead investors to hold onto loss-making investments due to their fear of realizing losses. Pessimism and unfavorable stock market conditions may cause investors to prioritize avoiding losses over making strategic investment choices, ultimately reducing the economic performance of the company. Additionally, the overconfidence bias can cause investors to underestimate the risks associated with assets, leading them to base their investment decisions solely on simple criteria they deem important in their minds, without exercising sufficient care and attention. The rise in demand may lead to an increase in the securities' price, ultimately enhancing the overall value of the company.

This study investigated the relationship between firm age and intangible resources on the relationship between entrepreneurial orientation and firm's performance in Kalat Industrial Town of Mashhad.

The statistical population of this study includes financial staff of Kalat Industrial Town of Mashhad. The convenient sampling method is used and by using Cochrane formula, the sample size was determined 194 people. To measure the variables, standard questionnaires was used. To test the hypotheses, structural equation modeling method was used using Spss24 and SmartPLS3 software.

The results indicate entrepreneurship has a significant impact on the firm performance and intangible resources. Intangible resources also have a significant impact on the firm performance. firm age does not have a moderating role in the relationship between entrepreneurship and firm performance and intangible sources have a mediating role in the relationship between entrepreneurship and firm performance.

strengthening the spirit of creativity and entrepreneurship and utilizing different types of intangible resources such as human and structural capital and Improves the firm performance. But the findings did not support the view that in younger companies the relationship between entrepreneurial orientation and performance is stronger.

Contribution:

 There is little research on the effect of company age and intangible resources on the relationship between entrepreneurial orientation and the performance of Iranian companies. this research will be useful in increasing knowledge and filling the research gap.

The High level of uncertainty is harmful to the performance of knowledge-based companies. Therefore, this study examines the role of human resource management strategies and entrepreneurial orientation that can play in improving the performance of knowledge-based companies in volatility environments.

In this research, the data collection tool is questionnaire in which reliability has been evaluated by Cronbach's alpha and its validity has been evaluated by content validity, CFA, divergent and convergent validity. The questionnaire was distributed among 227 knowledge-based companies in Tehran Science and Technology Park and was answered by one of the senior managers from each firm. The collected data were analyzed by structural equation modeling with Amos software.

The results showed that human resource management strategies have a significant effect on firm performance by the mediating role of entrepreneurial orientation. The results also showed that human resource recruitment, human resource development and human resource retention have a positive and significant effect on firm performance and entrepreneurial orientation, while human resource exit strategy has a negative and significant effect on both firm performance and entrepreneurial orientation. It was also found that entrepreneurial orientation has a positive and significant effect on firm performance. Finally, the results showed that the volatility environment reduces the impact of entrepreneurial orientation on firm performance.

Based on the results, the improvement of the performance of knowledge-based companies depends on the degree of acceptance and establishment of human resource management strategies and entrepreneurial orientation by the companies. Also, the effect of entrepreneurial orientation on performance is stronger for companies operating in a less volatility environment.

commonly used Jones-type discretionary accrual models applied in quarterly settings sujested liniear Relationship between Total and discretionary Accruals and independent variables. In addition These models applied in quarterly settings do not adequately control for nondiscretionary accruals that naturally occur due to firm growth. We show that the relationship between quarterly accruals and sales growth (measured over a rolling four-quarter window) is non-linear. Failure to control for the effects of firm growth and performance on innate accruals leads to excessive Type I error rates in tests of earnings management.Growth and accruals are fundamentally related. Our analysis shows that quarterly discretionary accrual models with return on assets (ROA) matching that have been used in much of the prior earnings management literature are considerably related in a non-linear manner with seasonally adjusted measures of sales growth and firm growth. Moreover, we show that seasonally adjusted sales growth and MB are correlated with partitioning variables in past research that are deemed to give rise to earnings management. . Thus we test and show that there is non-linear relationship between sales growth ، firm growth and performance and total Accruals and nondiscretionary accruals.

The purpose of this research is to analyze the relationship between the quality of innovation, knowledge-based leadership, customer knowledge management, and the performance of small and medium-sized companies. In other words, the researcher seeks to investigate the effect of customer knowledge management on the quality of innovation by moderating the growth of competition and also to investigate the effect of customer knowledge management on the quality of innovation through the mediating role of company performance. The current research was applied in terms of correlational research method and in terms of purpose. The research tool is based on the standard questionnaires of Donat and Pablod (2015), Wang and Wang (2012), and Tahirpour et al. which after measuring convergent validity (average variance extracted by Fornell and Locker), divergent (Heterotrait-Monotrait Ratio) and exploratory (Varimax) and reliability (Cronbach's alpha, combined and Diestra), which follows the idea of methodological triangulation; It was implemented through the participation of 96 managers of small and medium-sized companies active in the food industry of Chaharmahal and Bakhtiari provinces, who were selected by random sampling and through Morgan's table. The method of data analysis was implemented at two descriptive and inferential levels and through "SPSS25" and "WarpPLS8" software. The research findings showed that the intensity of competition with a beta coefficient of 0.00 and a significance of 0.49 does not moderate the relationship between customer knowledge management and innovation quality, But innovation quality with a significant value of Z=10.47 has mediated the relationship between customer knowledge management and company performance. Also, knowledge-based leadership on customer knowledge management; Customer knowledge management on the quality of innovation; The quality of innovation has had a significant impact on the company's performance, and finally, customer knowledge management has had a significant impact on the company's performance; But knowledge-oriented leadership has not been able to influence the quality of innovation. The research findings showed that the intensity of competition with a beta coefficient of 0.00 and a significance of 0.49 does not moderate the relationship between customer knowledge management and innovation quality; But innovation quality with a significant value of Z=10.47 has mediated the relationship between customer knowledge management and company performance. Also, knowledge-based leadership on customer knowledge management; Customer knowledge management on the quality of innovation; The quality of innovation has had a significant impact on the company's performance, and finally, customer knowledge management has had a significant impact on the company's performance; But knowledge-oriented leadership has not been able to influence the quality of innovation. The results of this study show that customer knowledge management helps the quality of innovation in small and medium companies. Gathering knowledge from customers may help to create innovation quality by providing external perspectives and more practical and creative ideas for developing products or services in small and medium enterprises. This article encourages SMEs to work more closely with their consumers, as they are the key to achieving a competitive advantage. Managers and owners of small and medium-sized businesses will benefit from having knowledge about customers and knowledge of customers. Finally, solving customer problems efficiently and effectively should also be one of the key success factors for SMEs to gain a competitive advantage.