The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities | ||
| Interdisciplinary Journal of Management Studies | ||
| دوره 14، شماره 3، پاییز 2021، صفحه 527-545 اصل مقاله (905.59 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2020.300171.674025 | ||
| نویسندگان | ||
| Mohammad Hosinzadeh1؛ Hasan Valiyan* 2؛ Mohammad Reza Abdoli3 | ||
| 1PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran | ||
| 2Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran | ||
| 3Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran | ||
| چکیده | ||
| The competitive environment of financial markets has made companies successful in this field that rely on the creation of pluralistic values, inimitable resources, and their competitive capacity to develop a coherent manner to gain more market share based on the capabilities they acquire. While having potential future returns from a competitive perspective, developing these capabilities, can also improve the level of interaction of the company with stakeholders and enhance the company's competitive performance. The purpose of this research was to examine the effect of the dynamic competitive capabilities on financial reporting quality. In this study, 93 companies in Tehran Stock Exchange during the period 2007 to 2018 were studied. In this study, technological capability based on Data Envelopment Analysis (DEA) was used to measure dynamic competitiveness and the quality of accruals, and voluntary accruals were used to measure the quality of financial reporting. The results of statistical analysis and testing of research hypothesis showed that the technology based on source-based approach has a positive and significant effect on the quality of corporate financial reporting. This result suggests that with the development of dynamic competitiveness, the company will be more capable of creating more sustainable resources at a competitive market level, which can lead to improved quality of corporate financial reporting. | ||
| کلیدواژهها | ||
| Financial reporting quality؛ Technological capacity؛ Dynamic competitive capabilities؛ Source-based capabilities | ||
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