Study of the effect of business strategy on transactions with business affiliates
Subject Areas :
سامان محمدی
1
(حسابداری، دانشکده علوم اجتماعی، دانشگاه رازی، ایران)
فرزاد ایوانی
2
(عضو هیئت علمی گروه حسابداری دانشگاه رازی کرمانشاه)
فاطمه قدمی
3
(مدیریت آب و خاک، سازمان جهاد کشاورزی،کرمانشاه، ایران)
Keywords: Business Strategy, Cost Leadership Strategy, Product Differentiation Strategy, Business Affiliate Transactions,
Abstract :
In recent financial scandals, transactions with affiliates have been one of the focal points of concern, so that the targeted use of these transactions and their non-disclosure or insufficient disclosure is one of the reasons for the collapse of companies. According to the above, the main purpose of this study is to study the effect of business strategy on transactions with business affiliates. The research method is applied in terms of purpose, inductive execution in terms of logic, cross-sectional in terms of time, quantitative in terms of data type, descriptive in terms of performance and research method in terms of relationship between cause and effect and post-event variables. The statistical population of all companies listed on the Tehran Stock Exchange is from 2016 to 2020; Out of 784 companies accepted, 112 companies were selected as a sample. Research findings showed that; Cost leadership strategy and product differentiation strategy have a positive and significant effect on transactions with business affiliates. the results showed that; A business strategy is usually implemented at the level of a strategic product or business unit and focuses on improving the competitive position of the company's goods and services in a particular industry or a particular market segment. In other words, with the increase in business strategy, transactions with business affiliates also increase.