جستجوی مقالات مرتبط با کلیدواژه "قابلیت بازاریابی" در نشریات گروه "حسابداری"

To help companies reach sustainable success in the competitive market and its changing conditions, their power and talents in marketing along with the required skills and knowledge as well as other resources must be utilized by managers in order to create value for such entities. The present study aimed to investigate the effect of the company's marketing capability on its performance, value creation, and cash flows. The statistical population accordingly included the companies listed on the Tehran Stock Exchange. To homogenize the data and make it possible to perform optimal statistical analyses, a total number of 127 companies operating in a 10-year period (2011-2020) were selected as the statistical samples using the systematic removal sampling method. First, the company's marketing capability data were extracted to analyze them via the stochastic frontier approach and the financial statement items, and then incorporated into all three final research models, which were further tested using multivariate regression based on combined data. The study results at a 95% confidence interval revealed that the company's marketing capability had a positive effect on stock return, the Q-Tobin ratio, and cash flow ratio. Accordingly, the tangible and intangible power and talents of the company in marketing could enhance its performance, value, and cash flows. Other results correspondingly demonstrated that financial leverage had a significantly negative effect on stock return and cash flow ratio. As well, the company's growth opportunity had a significantly positive impact on stock return and the Q-Tobin ratio.

The marketing capability of a company, as one of the essentials of its success and survival, is comprised of a set of skills and knowledge that can improve company performance, and consequently increase its value, via identifying target markets, conducting customer needs assessment, addressing customer orientation, and utilizing resources. Accordingly, the present study aims to identify the accounting variables explaining the marketing capability of the company and its effect on operating revenue, return on assets, and stock prices. The statistical population includes the companies listed on the Tehran Stock Exchange in 2011-2020, selected using a screening of 100 companies as the study sample. In order to measure marketing capability, the stochastic frontier approach and the Stata 14 software are employed. The study findings at a 95% confidence level demonstrate that selling, general, and administrative expenses, trade receivables, intangible assets, cumulative sales volume, and retained earnings shape profit margin, and then explain the marketing capability of the company. As well, multivariate regression is utilized to test other research hypotheses, through combined data and the Eviews 9 software. The study findings at a 95% confidence level reveal that marketing capability has a significant positive effect on two performance variables in the company, viz. operating revenue and return on assets. In addition, such a significant positive impact can be observed on stock prices. Accordingly, the higher power and talent of the company in the field of marketing enriches its operating results and augments its value. Other research outcomes establish that the company’s financial leverage has a negative effect on its operating revenue, return on assets, and stock prices, but cash flows positively affect its operating revenue and stock prices. Furthermore, the ratio of market value to book equity in the company has a significant positive impact on its operating revenue and stock prices. The results of the present study can thus help managers in budgeting assets and expenses that affect company performance, aid investors in terms of successful stock selection, and even guide researchers in the fields of management and marketing.

The firm's goal is to maximize shareholder wealth, but achieving it in the long run without the consent of the public is seriously questioned. Thus, balancing social goals with financial worries has become an important issue in corporate governance. In other words, social responsibility may lead to customer satisfaction, branding and ultimately increase profits for the company. But a continuous increase in costs in this area to a certain level will lead to a net increase in benefits, and from a certain level, the growth of costs will be much greater than the benefits. In this study, 152 companies active in the stock exchange in the period 2007-2021 were used to investigate the nonlinear relationship between social responsibility and cash flow fluctuations as a company performance index. The results show that social responsibility and cash flow fluctuations have a nonlinear relationship and the marketing variable has led to a weakening of this relationship.

Taking into account modulatory effects and intermediary effects together, this study provides a more comprehensive understanding of the relationship between entrepreneurial orientation and performance, which highlights the mediating role of marketing capability and the moderating role of marketing resources. For this purpose, data were collected from 71 companies located in the science and technology park of East Azarbaijan province through a questionnaire. The results of statistical data and structural equation modeling using SPSS and SmartPLS software showed that entrepreneurial orientation both directly and indirectly and through marketing ability affects company performance. Also, the results showed that the variable of marketing resources in the indirect relationship of entrepreneurial orientation and firm performance through marketing capability has a moderating role in the way that the indirect impact of entrepreneurial orientation through marketing capability on the company's performance in high amounts of moderation (marketing resources) Is stronger than its indirect effect in low amounts of moderation (marketing resources). Based on the results of this research, companies can achieve superior performance by targeting entrepreneurial activities by choosing the right strategy and adopting some of their resources to marketing resources