Evaluation of Working Capital Management Flexibility Functions from The Perspective of Effective Aspects of Financial Reporting in The Steel Industry
Evaluation of Working Capital Management Flexibility Functions from The Perspective of Effective Aspects of Financial Reporting in The Steel Industry
Subject Areas : Management Accounting
Mohsen Shiribabadi 1 , aleh karam salehi 2 , saber mola alizade zavardehi 3 , علیرضا جرجرزاده 4
1 - PhD Student of Industrial Management, Masjed-Soleiman Branch, Islamic AzadUniversity, Masjed-Soleiman, Iran
2 - Assistant Professor of Accounting, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran
3 - Department of Industrial Engineering, Masjed-Soleiman Branch Islamic Azad University Masjed-Soleiman, Iran
4 - Assistant Professor, Department of Economics, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
Keywords: Management Working Capital, Reporting Financial, Steel Industry,
Abstract :
The purpose of this research is to evaluate the flexibility of working capital management from the perspective of the effective aspects of financial reporting in the steel industry. This methodologically from the perspective of data type, is mixed method, because in the qualitative part through the analysis of grounded theory and based on Glaser approach and to determine the dimensions of working capital management model in the steel industry and then in a quantitative part through Interpretive ranking process (IRP) determined the most effective dimension of working capital management in the steel industry. In this study, due to the mixed method of data collection, two groups of participants were present in the qualitative and quantitative sections. In the qualitative section of steel industry research experts and academics in the field of financial; management and accounting participated, and in the quantitative part, 22 financial managers of steel companies participated in the capital market through cooperation to fill out matrix questionnaires. The sampling method was snowball in the qualitative part and homogeneous in the quantitative part. The results of the research based on analyzes were presented in two parts: qualitative and quantitative. Results in the qualitative section Approved based on 12 interviews conducted, a total of 276 open source; 37 Themes; 6 components and 2 categories. The result of the interpretive ranking process in the quantitative part also indicates the determination of Reporting Financial Intertextuality method as the most effective dimension of working capital management in the steel industry.
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