Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their dynamic capabilities through the creation of unmatched values and resources, allowing them to gain greater market share. Developing these capabilities, while having potential future returns from a Competitive perspective, can also improve the level of interaction of the company with stakeholders and enhance the company's Competitive performance. Therefore, focusing on the analysis and evaluation of research and development costs can, as a measurable basis, help to better understand the development capacity of companies and disclose it as an information base in the form of financial reporting. The Purpose of this research is the effect of the dynamic Competitive capabilities on financial reporting quality. Method: In terms of purpose, the present study is an applied research and in terms of data collection method, it is a quasi-experimental post-event research in the field of positive accounting research. Eviews software tested the research hypothesis. In this study, 71 companies in Tehran Stock Exchange during the period 2014 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 was used to measure the quality of financial reporting. Result: Based on the combined data, the F-Limer test was used to determine the significance or tabularity of the data at the significant level of the model. According to the obtained results, the significance level of F-Limer statistic for all models is less than 0. 05, so the null hypothesis of the test is rejected and indicates that the panel data method should be used to estimate the research models. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. The results of statistical analysis and testing of research hypothesis showed that technology based on source-based approach has a positive and significant effect on the quality of corporate financial reporting. Conclusion: 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. Companies with technological capabilities based on investment in research and development seek to create value and maintain the necessary dynamism in a Competitive environment and will strive to timely disclose financial functions and investment in research and development to news stakeholders. Communicate to the company to increase the level of trust and confidence in the company to achieve greater returns.

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.

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.

Introduction: Today, Competitive intelligence and ethics play a valuable role in promoting sustainable Competitive advantage and technology commercialization capabilities of companies. According to the current Competitive environment, companies are looking for a suitable solution for survival and durability. Therefore, the present research was conducted with the aim of analyzing the relationship between Competitive intelligence activities and ethics and sustainable Competitive advantage and technology commercialization capabilities. Material and Methods: This research was applied and among descriptive-correlation researches. The statistical population was managers and experts in the fields of research and development, quality, marketing, commerce, sales, production, training, human resources and information technology of 11 large dairy companies in Tehran and Fars provinces. The sample size of the research was 306 people, and they were selected by cluster sampling method. The questionnaire tool was made by the researcher and finally the data were analyzed through SPSS 26 and Smart PLS 3 with structural equation modeling method. Results: The results showed that the proposed model has a good fit for Iran's dairy industry. Competitive intelligence and ethics activities have a significant effect on sustainable Competitive advantage and technology commercialization capabilities. Also, technology commercialization capabilities have a significant effect on the sustainable Competitive advantage of companies. Conclusions: Using the current research model in the dairy industry improves sustainable Competitive advantage. Companies can help improve sustainable Competitive advantage by considering Competitive intelligence and ethics and technology commercialization capabilities.

Recently many researches have studied technological innovation capabilities (TICs) and their impacts on firm’s Competitive performance in the field of manufacturing industries. This paper pursued Yam et al. (2004) framework to study the relevance of TICs and firm's Competitive performance in a mainly-service-based industry in Iran (ICT). Empirical data were collected through a questionnaire from 218 Iranian ICT firms. Structural equation modeling (SEM) was applied to examine the drivers of Competitive performance in these firms. The results of this study supported the expected positive relationship between TICs and Competitive performance of Iranian ICT firms. Further, the results verified that resource allocation, R&D, learning and marketing capabilities can significantly improve the innovative outcomes of Iranian ICT firms. The paper contributes to TICs literature by providing empirical evidence on how ICT firms can enhance their Competitiveness by utilizing TICs.

Aim and Introduction: In today's turbulent and complex environment, businesses face intense competition. To thrive in this landscape, companies must differentiate themselves and continuously strive to present innovative ideas. Businesses that adhere to conventional practices and fail to adapt to changes will be driven out of the market. Managers must understand that in today's fast-paced and ever-changing environment, they should capitalize on fleeting opportunities while considering their unique capabilities and strengths to differentiate themselves from competitors. According to researchers such as Rita McGrath (2013), emphasizing the sustainability of Competitive advantage for businesses in an environment where customer needs and preferences are constantly changing can lead to failure in maintaining that advantage. She argues that change is a common phenomenon in the business environment. The traditional principles of strategy, which were developed during periods of stability, are becoming obsolete for contemporary companies. Consequently, there is an urgent need for a new approach that can provide more flexible practices, as industries are consistently affected by technology, globalization, and the digital revolution. Transitory Competitive advantage is characterized by its limited duration, signifying that it is not intended to endure indefinitely. This distinction profoundly influences how a company should strategize for long-term success. Unlike a traditional sustained Competitive advantage, which assumes that such advantages can be maintained indefinitely, a firm with a sustained advantage emphasizes reinvesting in the barriers that safeguard its business. The most successful companies establish robust defenses to ensure long-term protection. However, it is acknowledged that no Competitive advantage is permanent, as it tends to be transient. As a result, firms shift their focus from merely protecting existing barriers to continuously transforming and adapting to the emergence and decline of Competitive advantages. For this purpose, the current study has been conducted to identify strategic capabilities that contribute to the development of a transient Competitive advantage.Methodology: In the present study, qualitative methods and thematic analysis were prioritized by the researchers to gain a comprehensive understanding of the existing issues and to identify strategic capabilities within the field of study.To collect research data, semi-structured interviews were conducted with 11 managers of beauty salons in Ilam City, who were purposefully selected. In the data collection process, efforts were made to ensure that participants not only had experience managing beauty salons but also possessed the necessary expertise at various levels within the beauty industry to yield more reliable results. The interviews continued until theoretical saturation was achieved. At the beginning of each interview, the purpose of the research was explained to the participants, followed by the presentation of the primary questions. Since the interviews were semi-structured, additional questions were posed to clarify any ambiguities arising from the responses. Lincoln and Guba's method for establishing trustworthiness was employed to evaluate the credibility and quality of the present study, which encompasses four dimensions: credibility, transferability, dependability, and confirmability. Furthermore, content validity ratios (CVR) and content validity indices (CVI) were utilized to assess the validity of the final model. The results indicated that the content validity ratio was 0.63, while the content validity index was 0.81.Findings: After conducting the interviews, data analysis was performed using thematic analysis. Ultimately, following the coding process, the resulting concepts were categorized into 70 Basic Themes, 26 Organizing Themes, and 5 Global Themes. These main themes include: 1. Professional Leadership and Management: The significance of effective leadership and strategic management practices in guiding teams and enhancing performance. 2. Heterogeneous Development of Human Resources: The emphasis on diverse and tailored development programs for staff to improve skills and competencies relevant to the business. 3. Ethics and Development of Social Capital: The importance of ethical practices and the cultivation of social networks in fostering trust and building a positive reputation within the community. Quality Improvement and Provision of Creative Services: The importance of continuously enhancing service quality and providing innovative solutions to meet customer expectations. Flexibility and Market Orientation: The capacity to adapt to market changes and align services with evolving consumer demands.Discussion and Conclusion: The insights gained from this study emphasize that identifying and developing strategic capabilities is essential for businesses aiming to navigate the complexities of today's market. Companies must focus on leveraging their unique competencies to fully capitalize on the transient opportunities that arise. Understanding these capabilities is a fundamental component of developing a comprehensive business strategy. Having a deep understanding of strategic capabilities enables businesses to develop an optimal combination of strengths. This, in turn, facilitates informed investments in enhancing existing capabilities while also fostering the development of new ones. Furthermore, it allows organizations to phase out resources allocated to capabilities that no longer align with their strategic objectives. Moreover, the research findings illustrate that for a beauty salon to thrive in a Competitive market, it is essential to develop and strengthen strategic capabilities that enhance productivity and add value. Salon management must adopt a broader perspective that extends beyond the confines of their immediate industry. This mindset allows them to explore new opportunities and establish barriers to entry that prevent competitors from easily infiltrating their market. In today's complex and dynamic business environment, the pursuit of a temporary Competitive advantage is not just an option; it is a necessity. By concentrating on strategic capabilities that emphasize professional leadership and management, the diverse development of human resources, ethical practices, the enhancement of social capital, quality improvement, the provision of innovative services, and adaptability to market demands, beauty salons can establish a strong presence in their industry. The identified capabilities offer a framework for beauty salons, allowing managers to recognize the elements that can improve their performance and help them achieve a Competitive advantage. To effectively leverage the components identified in this research, it is crucial to thoroughly examine and analyze the environmental conditions and to adapt the application methods based on these conditions, as well as customer preferences and needs. Employing these capabilities enables beauty salon managers to consistently prioritize creativity and innovation, making it challenging for competitors to predict or replicate their performance. Consequently, this enhances the salons' appeal from the customers' perspective.