THE EFFECT OF AGENCY CRITERIA ON COMPETITIVE POWER OF THE COMPANY

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MIRZAEE RAZIYE; MORADZADEH FARD MAHDI; BANIMAHD BAHMAN

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:9 | Issue:36 Page(s): 1-26

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Title

THE EFFECT OF AGENCY CRITERIA ON COMPETITIVE POWER OF THE COMPANY

Author(s)

MIRZAEE RAZIYE | MORADZADEH FARD MAHDI | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

COMPETITIVE ABILITYQ2

REPRESENTATIVE CRITERIAQ1

Abstract

In this paper, considering the decisive role of managers in the success of business units, we reviewed the effect of agency criteria on the COMPETITIVE ABILITY of companies in 113 companies over a five year period.Competitive Power Criteria: 1- Ratio of cost of goods sold to sale.2 - The ratio of fixed assets to total assets.3 - The ratio of sales of the company to the sale of industry.Agency criteria: 1- Debt to shreholder, s equity ratio 2- Sales income ratio to total assets 3- Net incom ratio to total assets.Relationship between them was tested separately by nine models. For analyzing information and testing hypotheses, multiple regressions have been used.Results showed if the competitive power with a minus of the cost price of the sold product is calculated for sale, it has a positive and significant relationship with COMPETITIVE ABILITY with a minus the ratio of debt to equity and the ratio of income to total assets. There is no particular relationship with a net profit to total assets ratio, and if competitive power is calculated with a minus the ratio of fixed assets to total assets, competitive power with the ratio of sales revenue to total assets has a positive and significant relationship and There is no particular relationship with a minus the ratio of debt to equity and net profit to the total equity. If competitive power is calculated by the ratio of the company's sales to the sales of the industry, competitive power with a ratio of sales revenue to total assets and one minus the ratio of debt to equity and the ratio of net profit to total assets has a positive and significant relationship.In total, in 6 models of 9 models, there is a significant relationship between COMPETITIVE ABILITY and representation criteria, it can be concluded that agency criteria are effective on the COMPETITIVE ABILITY of companies. The results of this research can help identify the factors affecting the COMPETITIVE ABILITY of companies.

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APA: Copy

MIRZAEE, RAZIYE, MORADZADEH FARD, MAHDI, & BANIMAHD, BAHMAN. (2018). THE EFFECT OF AGENCY CRITERIA ON COMPETITIVE POWER OF THE COMPANY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(36 ), 1-26. SID. https://sid.ir/paper/198241/en

Vancouver: Copy

MIRZAEE RAZIYE, MORADZADEH FARD MAHDI, BANIMAHD BAHMAN. THE EFFECT OF AGENCY CRITERIA ON COMPETITIVE POWER OF THE COMPANY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;9(36 ):1-26. Available from: https://sid.ir/paper/198241/en

IEEE: Copy

RAZIYE MIRZAEE, MAHDI MORADZADEH FARD, and BAHMAN BANIMAHD, “THE EFFECT OF AGENCY CRITERIA ON COMPETITIVE POWER OF THE COMPANY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 36 , pp. 1–26, 2018, [Online]. Available: https://sid.ir/paper/198241/en

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