Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange

The present paper is entitled to identify the effective components of competitive strategies in financial and accounting information in the form of key themes and components using the qualitative technique of content analysis. Qualitative process content analysis was extracted and used to extract useful information from unstructured data (text interviews). The statistical population includes all experts in the field of stock exchange, which includes a sample of 17 experts in this field in the stock market who were interviewed and the text of their interviews was qualitatively analyzed based on Max Kiuda software. The results of coding validity were obtained at 93, which indicates the high reliability of the coding. The findings showed that the experts included four dimensions of after-sales service, market, debts and expenses, each of which includes different ratios, to identify effective components in the field of competitiveness strategies in financial statements and accounting. Therefore, it can be concluded that according to the extracted words, the financial statements of companies are a useful source for identifying the competitive strategies of companies listed on the Tehran Stock Exchange.