List of articles (by subject)
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Open Access Article
1 - The relationship between social capital, knowledge sharing and organizational performance
Zabihallah Khani Masoum Abadi Motahareh ZohaliPurpose: One of the most important issues in companies listed on the Stock Exchange is always improving and enhancing the performance and increasing the productivity of employees and the organization. This research aims to investigate the increase of effectiveness and e MorePurpose: One of the most important issues in companies listed on the Stock Exchange is always improving and enhancing the performance and increasing the productivity of employees and the organization. This research aims to investigate the increase of effectiveness and efficiency through producing, sharing, and transferring knowledge among employees. Methodology: The statistical population of the research is employees of companies listed on the Tehran Stock Exchange. A simple random sampling method was used to calculate the sample size. For data collection, the field research method and data collection tool was a standard questionnaire according to Terry Kim et al (2013). This research is descriptive in terms of its purpose. In this research, to investigate the research model, the structural equation method was used with SmartPLS 3, and then the path coefficients and their significance were analyzed. Findings: The research results showed that structural, relational and structural social capital has a positive and significant effect on knowledge sharing. Also, structural, relational and cognitive social capital has a positive and significant effect on knowledge sharing, and knowledge sharing also has a positive and significant effect on organizational performance. Originality: The development and expansion of knowledge in the organization requires attention to social capital. Dimensions of social capital, including structural and relational capital, are effective in increasing productivity and organizational performance by affecting knowledge sharing. Manuscript profile -
Open Access Article
2 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period
Malektaj Maleki Oskouei Mohammad Hassani Saeed MirzakhaniPurpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic. Methodology: Thi MorePurpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic. Methodology: This research is descriptive in nature and applied in terms of purpose. Since the variables in this study are analyzed through historical data, it falls into the category of descriptive and post-event studies. This research involved formulating two sets of hypotheses and selecting 110 companies through a comprehensive population screening for an 8-year period from 2014 to 2021. The research variables were collected and analyzed using EViews 10 statistical software. Findings: The results of the first set of hypotheses suggest that the COVID-19 pandemic weakens the relationship between conditional conservative reporting linked to news and the stock performance of companies but strengthens excess performance and abnormal performance. The results of the second set of hypotheses indicate that the COVID-19 pandemic strengthens the relationship between unconditional conservative reporting, independent of news, and stock performance of companies but has no impact on excess performance and abnormal performance. Originality: This is the first study in Iran to investigate the relationship between different types of conservative reporting by companies and stock performance during the COVID-19 pandemic. Additionally, this research expands the literature on the relationship between conservatism and stock performance. Manuscript profile