List of Articles product differentiation

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - The survey of relative influence of business strategies on the relationship between financial leverage and performance
  سمیرا هنربخش حمید بیرجندی مسعود بیرجندی
  This study empirically investigates the effects of business strategies on therelationship between financial leverage and the performance of firms.The research data is collected from 45 firms in the Tehran Security Exchange(TSE) during 1381-1387, using by Rahavard softwa More

  This study empirically investigates the effects of business strategies on therelationship between financial leverage and the performance of firms.The research data is collected from 45 firms in the Tehran Security Exchange(TSE) during 1381-1387, using by Rahavard software and TSE site. The statisticaltechnique used for examining the assumption is regression coefficients. For testing ofthe assumptions, firms divided to 2 sections: firms with cost leadership strategy andfirms with product differentiation strategy. The results indicate that in the 2 typesfirms, there is positive relationship between leverage with performance.The results also suggest that in the firms with cost leadership strategy, dividendpay out have positive relationship with performance and in the firms with productdifferentiation strategy, there is positive relationship between firm’s size withperformance, but relation between dividend pay out with performance is negative. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Comparing the impact of co-determinants on return on assets: focusing on Business Strategies
  فرزین رضایی رضا محسنی مریم رایقی
  The present study investigates the impact of assets' age and business strategies on therelationship between the growth of assets and the operational performance of the companies.return on net operational assets is considered to be the representatives of the operationalp More

  The present study investigates the impact of assets' age and business strategies on therelationship between the growth of assets and the operational performance of the companies.return on net operational assets is considered to be the representatives of the operationalperformance of the companies. For this purpose, a sample including 86 companies listed atTehran's stock exchange during the 2006 and 2010 has been studied. By doing hierarchicalcluster analysis, the companies were categorized into two clusters of cost leadership andproduct differentiation. In order to analyze and examine the relationship between the variablesin our study, the approaches of balanced panel data was used. The results show that there's asignificant relationship between and the assets' age operational performance of the companies.These findings underline the influence of the variables of the assets' age and businessstrategies on the relationship between growth of the assets and the performance of thecompanies. These results indicate that the impact of factors on the growth of assets in thecompanies with older assets is more intensive. From the other hand, the findings show that theimpact of the growth of the assets in the companies following the product differentiationapproach is negative. Since the main key to success in investments is to determine eachcompany’s particular competitive advantage and the stability thereof; hence, the empiricalresults of these strategic concepts could provide a useful mechanism for entrepreneurs inorder to gain a better future performance. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - The Effect of Strategy of Cost Leadership and Product Differentiation Strategy on Cost of Equity
  Elham Eghdami Bahman Banimahd
  This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality impro More

  This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality improvement. So, the aim of this research is investigation of theses strategies on cost of capital.The present study is descriptive and correlational in terms of method and is a descriptive study in terms of nature. Also, this research is an applied research. Data analysis was performed using multiple regressions using panel data. The statistical population of the research is the companies listed in the Tehran Stock Exchange between 2011 and 2016. Meanwhile 104 companies selected for sample population. The results of this study indicate that there is a reverse and significant relationship between cost leadership strategy and firm's equity cost . But there is no significant relationship between product differentiation strategy and firm's equity cost. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - The Effect of Competitive Factors on Asymmetric Cost Behavior
  Akbar Karimzadeh Nader Rezaei Zohreh Hajiha Rasoul Abdi
  Purpose: Cost management and resource consumption planning are among issues to deal with in management in order to create value for the agency under our direction. Yet, this subject requires full awareness of cost behavior and effective factors on that. Former studies a More

  Purpose: Cost management and resource consumption planning are among issues to deal with in management in order to create value for the agency under our direction. Yet, this subject requires full awareness of cost behavior and effective factors on that. Former studies about asymmetric cost behavior mostly focused on internal factors while the managers consider both internal and external factors simultaneously when they want to make strategic decisions about costs. Therefore, in order to focus on external factors, this research studies the impact of competitive factors on asymmetric cost behavior in the companies accepted in Tehran Stock Exchange.Methods: The present study has a practical purpose and it is correlational in terms of method or nature. In order to achieve the research objectives, the data of financial statements of 167 corporations during 2010 to 2019 were explored. For hypothesis testing, multivariate regression with mixed data was used.Results: The results of research hypothesis testing indicate that competitive factors such as product differentiation, input cost, and market size do not have a significant impact on asymmetric behavior of selling, administrative and public costs.Conclusions: Active corporations in competitive industries have less control over product costs and may decrease the costs to maintain definite profitability and or minimize loss. Furthermore, active corporations in industries with high input cost have less tendency to invest on committed sources such as advertisement, research and development as well as selling, administrative, and public costs to avoid the entrance of potential competitors to this market and their achievement of long-term exclusive power. As a result, the managers of these corporations may decrease these costs when they have less selling.   Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - The Study of the Effect of Diversification Strategy, Cost Leader-ship Strategies and Product Differentiation on Business Unit Value
  Majid Davoudi Nasr Mohsen Cheraghi
  10.22034/amfa.2017.529063
  Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - Earnings management, business strategy and bankruptcy risk
  Mahdi Filsaraei Mohammadreza shoorvarzi Mahdi Zanganeh
  Competitiveness in the financial markets puts many companies at risk of bankruptcy and out of competition. This can cause concern for investors. Bankruptcy risk is mentioned as an important fact in the life cycle of modern business units that can lead to heavy economic More

  Competitiveness in the financial markets puts many companies at risk of bankruptcy and out of competition. This can cause concern for investors. Bankruptcy risk is mentioned as an important fact in the life cycle of modern business units that can lead to heavy economic and social costs to shareholders, creditors, managers, employees and the economy as a whole. The key here is to identify the factors that can be used to predict the risk of bankruptcy in the near future. This research will be conducted with the question of whether accrued earnings management and the type of business strategy of the company can help shareholders and managers in predicting the risk of bankruptcy of the company? The main purpose of this study is to investigate the effect of business strategy on earnings management and bankruptcy risk in companies listed on the Tehran Stock Exchange. The statistical population of the present study, after applying some of the limitations in this study, consists of 140 companies listed on the Tehran Stock Exchange during the years 2914 to 2020. Multiple linear regression model has been used to test the research hypotheses. The results of the study indicate that earnings management has a positive and significant effect on bankruptcy risk. The results also showed that cost leadership strategy has a significant negative effect on bankruptcy risk. In addition, the results showed that the product differentiation strategy has a significant negative effect on bankruptcy risk. Manuscript profile