The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Hosinzadeh Mohammad; VALIYAN HASAN; ABDOLI MOHAMMADREZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Interdisciplinary Journal of Management Studies Year:2021 | Volume:14 | Issue:3 Page(s): 527-545

Download Full-Text

Persian Verion

View:

316

Download:

Cites:

Information Journal Paper

Title

The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities

Author(s)

Hosinzadeh Mohammad | VALIYAN HASAN | ABDOLI MOHAMMADREZA | Issue Writer Certificate

Keywords

Financial reporting qualityQ1

Technological capacityQ1

Dynamic competitive capabilitiesQ1

Source-based capabilitiesQ2

Abstract

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.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

Hosinzadeh, Mohammad, VALIYAN, HASAN, & ABDOLI, MOHAMMADREZA. (2021). The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities. IRANIAN JOURNAL OF MANAGEMENT STUDIES, 14(3 ), 527-545. SID. https://sid.ir/paper/371406/en

Vancouver: Copy

Hosinzadeh Mohammad, VALIYAN HASAN, ABDOLI MOHAMMADREZA. The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities. IRANIAN JOURNAL OF MANAGEMENT STUDIES[Internet]. 2021;14(3 ):527-545. Available from: https://sid.ir/paper/371406/en

IEEE: Copy

Mohammad Hosinzadeh, HASAN VALIYAN, and MOHAMMADREZA ABDOLI, “The Effect of Dynamic Competitive Capabilities on Financial Reporting Quality: The Test of Source-Based Capabilities,” IRANIAN JOURNAL OF MANAGEMENT STUDIES, vol. 14, no. 3 , pp. 527–545, 2021, [Online]. Available: https://sid.ir/paper/371406/en

Related Journal Papers