میز خدمت الکترونیک
دوره ویراستاری

  اخبار و اعلانات

 آمار

تعداد نشریات127
تعداد شماره‌ها7,196
تعداد مقالات77,227
تعداد مشاهده مقاله157,218,075
تعداد دریافت فایل اصل مقاله118,403,692
Rostami, Vahab, Khayam haghighi, Zahra, Motazedi, Golriz. (1405). The Effect of Family Ownership, Cost Leadership Strategy, Managers' Narcissism, and Social Responsibility on the Speed of Working Capital Adjustment. , (), -. doi: 10.22059/ijms.2026.403212.678082
Vahab Rostami; Zahra Khayam haghighi; Golriz Motazedi. "The Effect of Family Ownership, Cost Leadership Strategy, Managers' Narcissism, and Social Responsibility on the Speed of Working Capital Adjustment". , , , 1405, -. doi: 10.22059/ijms.2026.403212.678082
Rostami, Vahab, Khayam haghighi, Zahra, Motazedi, Golriz. (1405). 'The Effect of Family Ownership, Cost Leadership Strategy, Managers' Narcissism, and Social Responsibility on the Speed of Working Capital Adjustment', , (), pp. -. doi: 10.22059/ijms.2026.403212.678082
Rostami, Vahab, Khayam haghighi, Zahra, Motazedi, Golriz. The Effect of Family Ownership, Cost Leadership Strategy, Managers' Narcissism, and Social Responsibility on the Speed of Working Capital Adjustment. , 1405; (): -. doi: 10.22059/ijms.2026.403212.678082

The Effect of Family Ownership, Cost Leadership Strategy, Managers' Narcissism, and Social Responsibility on the Speed of Working Capital Adjustment

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 02 خرداد 1405
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/ijms.2026.403212.678082
نویسندگان
Vahab Rostami* 1؛ Zahra Khayam haghighi2؛ Golriz Motazedi3
1Associate Professor, Accounting Department, Payame Noor University, Tehran, Iran.
2MA in Accounting, Payame Noor University,
3Zanjan Science & Research C., Islamic Azad University
چکیده
Purpose: This research investigates the impact of family ownership, cost leadership strategy, managerial narcissism, and corporate social responsibility on the speed of working capital adjustment.

Design/Methodology/Approach: Data from 166 Tehran Stock Exchange (TSE)-listed companies from 2010 to 2023 were used to test the research hypotheses with multiple linear regression.

Findings: The results showed that the speed of working capital adjustment varies significantly across industries, reaching 79% in industries with a high presence of peer firms, whereas 39% in the machinery and automotive sectors. In addition, family ownership, corporate social responsibility, cost leadership strategy, and managerial narcissism positively increased the speed of working capital adjustment.

Originality/Value: Managers in family companies are more interested in preserving the company's capital and reputation, and they can make better investments toward long-term goals and maximize value for investors by optimizing short-term capital. Moreover, applying the cost management strategy can increase the company's revenues. Since adherence to social interests is highly important, it can yield higher profits in terms of reputation and income. In all the above-mentioned cases, managers' role as final decision-makers cannot be ignored, and their behavioral biases, such as narcissism, can affect their decisions.
کلیدواژه‌ها
Working Capital Adjustment Speed, Family Ownership, Managers'؛ Narcissism, Social Responsibility, Cost Leadership Strategy
آمار
تعداد مشاهده مقاله: 31





سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب