Mohsen Ahangarian - Department of Accounting, Abhar branch, Islamic Azad University, Abhar, Iran
Mahdi Beedel - Faculty of Administrative Sciences and Economics, Department of Accounting, University of Isfahan, Iran
Sasan Ghaffarifar - Department of Industrial Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Mahmoud Mosafer - Department of Accounting, Abhar branch, Islamic Azad University, Abhar, Iran

The aim of this paper is to examine what affects the export performance and the propensity to export. For this purpose, Nafis Nakh, as a successful and growth textile company in terms of export is chosen for investigation. The study analyses firm’s resources and capabilities in a ten year period from 2007 to 2017 using monthly time series data. Reviewing researches done in this field, different Intra Organizational and Extra organizational (environmental) factors were considered in order to formulate the research model. Pearson Correlation Coefficient and Multiple Linear Regression Technique were used to test the hypotheses. With regards to firm specific factors which exert an influence on export performance, the results revealed that firm size, international experience, productivity, educational level of managers and innovation have significant positive effects on export performance. Furthermore, in the industry level analysis, exchange rate volatility and capital to labour ratio were found to be significantly and negatively related to a firm’s export participation and its export performance. Finally, we find no evidence that skilled labors, inflation rate, and domestic market growth have any significant relationship with export performance.

Nafis Nakh Textile Co, Textile industry, Export performance, Firm-Level factors, Industry-Level factors