The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities
Publish place: Iranian Journal of Management Studies، Vol: 14، Issue: 3
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_JIJMS-14-3_004
تاریخ نمایه سازی: 23 شهریور 1401
Abstract:
The competitive environment of financial markets has made companies successful in this field that rely on the creation of pluralistic values, inimitable resources, and their competitive capacity to develop a coherent manner to gain more market share based on the capabilities they acquire. While having potential future returns from a competitive perspective, developing these capabilities, can also improve the level of interaction of the company with stakeholders and enhance the company's competitive performance. The purpose of this research was to examine the effect of the dynamic competitive capabilities on financial reporting quality. In this study, ۹۳ companies in Tehran Stock Exchange during the period ۲۰۰۷ to ۲۰۱۸ were studied. In this study, technological capability based on Data Envelopment Analysis (DEA) was used to measure dynamic competitiveness and the quality of accruals, and voluntary accruals were used to measure the quality of financial reporting. The results of statistical analysis and testing of research hypothesis showed that the technology based on source-based approach has a positive and significant effect on the quality of corporate financial reporting. This result suggests that with the development of dynamic competitiveness, the company will be more capable of creating more sustainable resources at a competitive market level, which can lead to improved quality of corporate financial reporting.
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Authors
محمد حسین زاده
PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
حسن ولیان
Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
محمدرضا عبدلی
Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
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