Explaining the relationship between the company's reputation using financial and non-financial indicators and investigating the effectiveness of workforce agility

Explaining the relationship between the company's reputation using financial and non-financial indicators and investigating the effectiveness of workforce agility

Subject Areas : Financial Knowledge of Securities Analysis

Maryam Mousavi ¹ , hamidreza vakilifard ² , قدرت الله طالب نیا ³ , Maryam Khalili Araghi ⁴

1 - PhD student in Accounting, Department of Accounting, Faculty of Management and Economics, Science and Research Unit, Islamic Azad University, Tehran, Iran.
2 - Department of Financial Management, Management and Economics, Science and Research,Branch, Islamic Azad University, Tehran, Iran. (Corresponding Author)
3 - Department of accounting, Management and Economics, Science and Research,Branch, Islamic Azad University, Tehran, Iran.
4 - Department of Financial Management, Management and Economics, Science and Research,Branch, Islamic Azad University, Tehran, Iran

Received: 2024-03-09 Accepted : 2024-07-31 Published : 2025-09-21

Keywords: company reputation, financial indicators, non-financial indicators, workforce agility, discrete Probit regression.,

Abstract :

The present study explains the relationship between the company's reputation using financial and non-financial indicators and examines the effectiveness of workforce agility for 105 companies active in the stock exchange during the period from 2013 to 2022 and using the discrete Probit regression model. The results of the final effects obtained from the hypothesis test of the first to third models show that the coefficients related to the variables of company profitability and return on equity as financial performance indicators, research and development expenses and tangible resources as non-financial performance indicators and human capital efficiency as agility indicators The workforce shows a positive and significant relationship with the reputation of companies. So that among the variables of the study and based on the results of the final effects, respectively, the variables of human capital efficiency with (β=0.22), company profitability with (β1=0.21), research and development expenses with (β=0.19) and Return on equity and tangible resources with (β2=0.18) and (β4=0.18) have the greatest effect on the reputation of companies. According to the results of the research, it can be concluded that companies with high level of human capital are trying to increase the effectiveness of the workforce agility system; reduce their costs and achieve maximum efficiency, so investing in such companies can be useful. Investors and company managers pay attention to stock market reports about companies and related financial information, including information inside and outside financial statements and the agility of the workforce to make company decisions in the field of proposals.

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