Financial Performance

Open Access Article

1 - The Impact of Knowledge Management Activities on Non-financial Performance of Organization
Karim Eskandari Hossein Boudaghi Khajenobar Reza Rostamzadeh Sadegh Babaei Heravi

The purpose of this study is to investigate the impact of knowledge management activities on non-financial performance of organization. Seven non-financial factors including of leadership performance of organization, performance of employee, policy and strategy, parti More

The purpose of this study is to investigate the impact of knowledge management activities on non-financial performance of organization. Seven non-financial factors including of leadership performance of organization, performance of employee, policy and strategy, participation and resources, organizational processes, customer and society of European foundation for quality management (EFQM) model were used as dependent variables. Besides, four main process of knowledge management were considered as independent variables in Azerbaijan Electricity and Water companies. Total number employee was 549. Using Cochran formula, 142 were chosen to be study. A questionnaire was conducted for data gathering. Reliability of the research tested by Chronbach’s alpha with 0.939 which is acceptable. The results of descriptive statistics and testing the hypothesis by one sample t test revealed a positive effect of knowledge management on non- financial performance of organization. In the last section of the study some important points recommended to improve the knowledge management performance. Manuscript profile

Open Access Article

2 - The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies
Mohammad Namazi behnam karamshahi

The purpose of this study is to determine the mediating role of management accounting techniques on the relationship between key economic actors and the financial performance of manufacturing companies. The required information for the research was collected by a questi More

The purpose of this study is to determine the mediating role of management accounting techniques on the relationship between key economic actors and the financial performance of manufacturing companies. The required information for the research was collected by a questionnaire from middle and high level managers of 194 manufacturing companies listed on the Tehran Stock Exchange in 1398 and Smart PLS software was used to analyze the data. Cronbach's alpha was used to evaluate the reliability, which due to the larger Cronbach's alpha value of 0.7, the results have a good reliability. The Sobel test was also used to examine the mediating role of management accounting techniques in the relationship between economic actors and financial performance. The results showed that key economic actors have a positive and significant effect on the financial performance of manufacturing companies, and approximately 47% of the total effect of economic actors on financial performance is indirectly explained by the mediating variable of management accounting techniques. Manuscript profile

Open Access Article

3 - Content Paradigmatic Analysis of Financial Performance Deficiencies: A Case of Abadan Oil Refining Company (Qualitative and quantitative approach)
Yousef Baghlaniani Allahkaram Salehi Ali Mahmoodi Rad

The purpose of this research is to analyze the paradigmatic content of financial performance deficiencies of Abadan Oil Refining Company in 2019. For this purpose, the study was conducted in both qualitative and quantitative form. In the qualitative part, the factors an More

The purpose of this research is to analyze the paradigmatic content of financial performance deficiencies of Abadan Oil Refining Company in 2019. For this purpose, the study was conducted in both qualitative and quantitative form. In the qualitative part, the factors and indicators affecting the financial performance deficiencies of the firm were estimated by the Grounded Theory method and in the quantitative part, the structural equation model was estimated. The results show that causal, consequences and intervening factors had the highest impact among the factors affecting the financial performance of the firm. Among the context factors, respectively, the existence of a monopoly market and government pricing, the lack of international communications, and the lack of revision of the bylaws have the most impact on the financial performance failure. Among the causal factors, copying plans and ideas, the lack of dynamic internal control mechanisms to produce clear financial data and the lack of transparent reporting in the financial statements have the greatest impact on financial performance failure. . Among the intervening factors, high inflation, severe exchange rate fluctuations, and the inability to supply equipment and components needed from overseas have the greatest impact on financial performance failure. Of the strategies, only lack of international communication has been significant; and of the consequences, the loss of credibility, the inability to compete in the industry, and the diminishing of customers have the greatest impact on the firm's financial performance failure. Manuscript profile

Open Access Article

4 - Evaluating the Long-Term Performance of Commercial Banks Based on the Sustainable Competitive Advantage Approach with Emphasis on the Role of Management Efficiency: An Approach Based on Comparing Public and Private Iranian Banks
hamid sadjadi mohsen hamidian ali esmaelzadeh

The performance of the organization and ultimately its value is improved through activities that increase the critical factors of success. Managers with higher efficiency seem to seek to increase high performance and then maintain a stable competitive advantage among th More

The performance of the organization and ultimately its value is improved through activities that increase the critical factors of success. Managers with higher efficiency seem to seek to increase high performance and then maintain a stable competitive advantage among their competitors, and it is expected that management efficiency can affect the relationship between long-term bank performance and sustainable competitive advantage. Therefore, based on this argument, the purpose of this study is to provide a model for evaluating the long-term performance of commercial banks based on the approach of sustainable competitive advantage with emphasis on the role of management efficiency. The research hypothesis was tested using a sample consisting of 23 banks listed on the Tehran Stock Exchange during the years 1390 to 1397 and using a multivariate regression model. The obtained data were analyzed using Ives 10 software. Findings indicate that the identified factors evaluating the long-term performance of commercial banks such as financial performance (economic value added) and profitability indicators (Kyoto, return on assets and return on equity) affect the bank's sustainable competitive advantage. Also, management efficiency as a moderating role affects the relationship between long-term performance appraisal of commercial banks (economic value added, Kyoto, asset returns and equity returns) and the bank's sustainable competitive advantage. On the other hand, due to the fact that the rate of coefficients obtained from private banks is higher than state-owned banks, so in order to increase management efficiency, it is recommended that banks move towards privatization. Manuscript profile

Open Access Article

5 - Examining Financial Performance and Corporate Governance in Tehran Stock Exchange: A Hybrid Machine Learning and Data Envelopment Analysis Approach
Pooneh Noparvar Saravi Morteza Bagheri Seyed Sadegh Hadian

In the backdrop of an ever-evolving global business landscape and intense market competition, companies are faced with the imperative of strategically managing factors that influence their financial performance. This research delves into the intricate relationship betwe More

In the backdrop of an ever-evolving global business landscape and intense market competition, companies are faced with the imperative of strategically managing factors that influence their financial performance. This research delves into the intricate relationship between financial performance enhancement and corporate governance, with particular attention to the mediating role of human capital. The study centers its investigation on companies listed on the Tehran Stock Exchange and comprises a comprehensive sample of 140 top-level managers. A composite sampling approach, comprising a simple random sampling technique and Morgan's table, was employed to judiciously select a representative cohort of 103 participants. In the pursuit of rigorous academic analysis, the research leverages a goal-oriented, applied methodology, employing a descriptive survey design and a quantitative approach. The primary data for the study were methodically collected through rigorously designed and standardized questionnaires. Subsequent to data acquisition, a meticulous analytical process was undertaken using the Partial Least Squares (PLS) software, aligning with the latest developments in quantitative research techniques. The results stemming from hypothesis testing offer compelling insights into the dynamic relationship between corporate governance, human capital, and financial performance enhancement. Our findings convincingly demonstrate a significant positive impact of both corporate governance and human capital on the enhancement of financial performance in the context of Tehran Stock Exchange's listed companies. Furthermore, the empirical evidence strongly suggests that human capital plays a pivotal mediating role in the relationship between corporate governance practices and financial performance improvements. This study, in its pursuit of academic rigor, underscores the effectiveness of a novel hybrid approach, thoughtfully integrating machine learning and data envelopment analysis, to comprehensively examine the intricate interplay between financial performance enhancement and corporate governance within the context of the Tehran Stock Exchange's listed companies. The study contributes to the evolving body of literature in this domain and provides valuable insights for practitioners, policymakers, and researchers. Manuscript profile

Open Access Article

6 - Evaluating the impact of the diversity of activities on the financial performance of Iranian banks with emphasis on the efficiency of human capital: a case study of Pasargad Bank
Amir Hossien Cheraghian Kamran Yeganegi Amirreza Keyghobadi

Considering that this article deals with the evaluation of the impact of the diversity of activities on the financial performance of Iranian banks, focusing on the efficiency of human capital (case study of Pasargad Bank), it is practical in terms of purpose, and the re More

Considering that this article deals with the evaluation of the impact of the diversity of activities on the financial performance of Iranian banks, focusing on the efficiency of human capital (case study of Pasargad Bank), it is practical in terms of purpose, and the research method, in terms of data analysis, is quantitative. It is analytical. The statistical population of the research includes all the employees of Pasargad Bank, and the Cochran-Orcutt formula is used to obtain a statistical sample of 384 people. Since the statistical population of this research is homogenous, therefore, we use random sampling method, and since each member of the society has the same chance to be selected, we use simple random sampling. The data collection tool in this research is a questionnaire. . To check the content validity and face validity of the questionnaire in this research, the opinions of the supervisor and the esteemed consultant were used and Cronbach's alpha method was used to check its reliability. For data analysis, spss, Smart PLS software was used. The results of the hypothesis test showed that the value of the activity diversity index is 78%, human capital efficiency is 91%, and human performance is 82%, the fit of the model is appropriate. It shows the positive and meaningful impact of the diversity of banking activities on the financial performance of banks, considering the role of human capital efficiency. Manuscript profile

Open Access Article

7 - Strategic Human Capital Policy Making and its Relationship with Financial Performance Improvement in Tehran Stock Exchange
Saman Mousa Nejad Esfandiar Mohammadi Farshad Sabzali Pour Rahmatollah Mohammadi pour

Saman Mousa Nejad[1] Esfandiar Mohammadi[2] Farshad Sabzali Pour[3] Rahmatollah Mohammad pour[4] Abstract: The aim of this study is Strategic Human Capital Policy Making and its Relationship with Financial Performance Improvement in Tehran Stock Exchange Given the Conti More

Saman Mousa Nejad[1] Esfandiar Mohammadi[2] Farshad Sabzali Pour[3] Rahmatollah Mohammad pour[4] Abstract: The aim of this study is Strategic Human Capital Policy Making and its Relationship with Financial Performance Improvement in Tehran Stock Exchange Given the Contingent Mediating Role of Contingent Market Strategy. This research is descriptive of the kind of correlation and purpose of purpose.The statistical population consists of stock companies.To measure the strategic human capital from the standard questionnaire of Edward et al. to measure financial performance from the Gheranfeleh financial performance questionnaire was used to measure the ad hoc variable from the Schuler and Jackson standard questionnaire. Content method was used to determine the validity of the content method, and to determine the reliability of the Cronbach's alpha coefficient (range between 0.05 to 83) after extraction of data using the SPSS software using frequency distribution tables, the mean, standard deviation and change coefficient were explained and analyzed using Pearson correlation coefficient test and Sobel test to investigate the research hypotheses. The results show that the VAF statistic is equal to 0/2844. This means that 28/44 per cent of the total effect of strategic human capital on improving financial performance through the mediating variable of market strategy. [1]-PhD Student in Financial Management, Department of Management, Ilam Branch, Islamic Azad University, Ilam, Iran [2]-Associate Professor of Business Management, Faculty of Humanities, Ilam University, Ilam, Iran:Corresponding Author [3]- Assistant Professor, Department of Accounting, Faculty of Humanities, Ilam University, Ilam, Iran [4]- Assistant Professor of Accounting Department, Ilam Branch, Islamic Azad University, Ilam, Iran Manuscript profile

Open Access Article

8 - Quality Management Approaches and their impact on firms’ financial performance (The Case of EFQM)
Seyyedeh Leyla Samadi AliReza ErajPour

At the national level, attention to quality and efforts to its constant improvement, play the major role in economic development and neglecting these leads to the loss of domestic production and will increase imports. The model of excellence is a tool to reflect a compr More

At the national level, attention to quality and efforts to its constant improvement, play the major role in economic development and neglecting these leads to the loss of domestic production and will increase imports. The model of excellence is a tool to reflect a comprehensive image of the organization. These models validate the performance of firms in implementing improvement programs at different period of times and also they are utilized as a driver for organizations and businesses for excellence, growth and earning money. The aim of this study is investigating the effect of the quality management on the Financial Performance Efficiency of companies and the impact of the equipment on the productivity improvements and labor and capital efficiency during the periods before EFQM certification and after that for the period of 1390 to 1393 through semi-longitudinal and cross-sectional data and the Wilcoxon test was used. Results indicate there is not any significant difference among financial variables ROA, ROS and VADLAB on financial performance and as a result, hypothesis based on the impact of EFQM Model on financial performance is rejected. It means the companies have failed in improving their financial performance and only the result of the test of third hypothesis of financial efficiency variable on financial performance has been significant CAPLAB. Manuscript profile

Open Access Article

9 - بررسی نقش تعدیلگری استراتژی های رقابتی در تأثیر یکپارچگی زنجیره تامین بر عملکرد مالی و عملیاتی (مطالعه موردی: صنعت تولید خودرو در ایران)
رقیه توده بهمبری منصور صوفی

Manuscript profile

Open Access Article

10 - How Does Primary Dairy Cooperative Perform? A Study of Physical and Financial Performance Variables in West Bengal State in India
D. Sarker B.K. Ghosh

Manuscript profile

Open Access Article

11 - Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting
حافظ امرایی عادل آذر

10.30495/faar.2021.687679

Monitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial perf More

Monitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial performance system in the public sector from the traditional control method to the concept new control can help improve the well-being and well-being of individuals, groups, organizations and society. Therefore, the present study aims to identify key factors in monitoring and evaluating the financial performance of the public sector and increase accountability and transparency in this sector to provide an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting and among the qualitative research strategies The foundation was used And developed a comprehensive model that includes causal factors, intervention factors, contextual factors, strategies and consequences of providing an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting. The research tool was interview and data saturation was obtained based on 15 interviews using snowball sampling method. A total of 10 categories and 213 concepts were identified and placed in 6 categories of Strauss-Corbin model. In the proposed model, 10 central codes of "legal and regulatory factors", "organizational structure and culture", "financial and budgetary factors", "structural factors of monitoring and evaluation", "content and managerial factors of monitoring", "motivational and psychological factors" "Technology and information factors", "economic factors", "political and international factors" and "cultural, social factors" are considered in the model and causal factors, context conditions, interventionist conditions, consequences and strategies are considered. Certainly other components and indicators can be identified that, despite much effort, remain hidden and can be discovered, which in this respect the present study has been limited. Manuscript profile

List of Articles Financial Performance

Sanad

Links

Related Centers

Technical Support

Official pages