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Journal: 

MANAGEMENT ACCOUNTING

Issue Info: 
  • Year: 

    2019
  • Volume: 

    12
  • Issue: 

    43
  • Pages: 

    153-165
Measures: 
  • Citations: 

    0
  • Views: 

    1078
  • Downloads: 

    0
Abstract: 

This study investigate the relationship between STRATEGY of cost leadership and product DIFFERENTIATION STRATEGY on equity costs. The aim of cost leadership STRATEGY is product cost reduction and the objective of product DIFFERENTIATION STRATEGY is product quality improvement. So, the aim of this research is investigation of theses strategies on cost of capital. The present study is descriptive and correlational in terms of method and is a descriptive study in terms of nature. Also, this research is an applied research. Data analysis was performed using multiple regressions using panel data. The statistical population of the research is the companies listed in the Tehran Stock Exchange between 2011 and 2016. Meanwhile 104 companies selected for sample population. The results of this study indicate that there is a reverse and significant relationship between cost leadership STRATEGY and firm's equity cost. But there is no significant relationship between product DIFFERENTIATION STRATEGY and firm's equity cost.

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Issue Info: 
  • Year: 

    2021
  • Volume: 

    51
  • Issue: 

    4
  • Pages: 

    443-454
Measures: 
  • Citations: 

    0
  • Views: 

    187
  • Downloads: 

    37
Abstract: 

Multi-label classification aims at assigning more than one label to each instance. Many real-world multi-label classification tasks are high dimensional, leading to reduced performance of traditional classifiers. Feature selection is a common approach to tackle this issue by choosing prominent features. Multi-label feature selection is an NP-hard approach, and so far, some swarm intelligence-based strategies and have been proposed to find a near optimal solution within a reasonable time. In this paper, a hybrid intelligence algorithm based on the binary algorithm of particle swarm optimization and a novel local search STRATEGY has been proposed to select a set of prominent features. To this aim, features are divided into two categories based on the extension rate and the relationship between the output and the local search STRATEGY to increase the convergence speed. The first group features have more similarity to class and less similarity to other features, and the second is redundant and less relevant features. Accordingly, a local operator is added to the particle swarm optimization algorithm to reduce redundant features and keep relevant ones among each solution. The aim of this operator leads to enhance the convergence speed of the proposed algorithm compared to other algorithms presented in this field. Evaluation of the proposed solution and the proposed statistical test shows that the proposed approach improves different classification criteria of multi-label classification and outperforms other methods in most cases. Also in cases where achieving higher accuracy is more important than time, it is more appropriate to use this method.

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    2
  • Pages: 

    1-20
Measures: 
  • Citations: 

    4
  • Views: 

    2568
  • Downloads: 

    0
Abstract: 

The purpose of this research is evaluating knowledge management effect on DIFFERENTIATION competitive STRATEGY creation via organization value chain this article based on results of a survey conducted in software system firms for designing conceptual framework we review the literature and history of research include of definitions, concepts, models and research finding of others. we use organization value chain model as a base to evaluate knowledge management effect on organizational processes. at first we perform exploratory studies such as text analysis and conducting interview and then evaluate effect of knowledge management indexes on different organization parts via survey method. we use questionnaire to measure KM processes ,innovation (individual, group and organizational). employees special skills and customer satisfaction. We use structural equation model and LISREL software to examine relationship between variables finally the variable relationships in conceptual model confirmed.

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Journal: 

MANAGEMENT ACCOUNTING

Issue Info: 
  • Year: 

    2016
  • Volume: 

    8
  • Issue: 

    27
  • Pages: 

    71-86
Measures: 
  • Citations: 

    0
  • Views: 

    1657
  • Downloads: 

    0
Abstract: 

The main purpose of this paper is to investigation of the impact of Productivity and Cost Leadership STRATEGY and DIFFERENTIATION STRATEGY on Bankruptcy Risk of firms. In this regard, uses data envelopment analysis (DEA) to compute productivity of firms and uses Altman model (Z) to compute bankruptcy risk of firms. The data used consists of a sample of 79 firms that are publicly traded in the Tehran Stock Exchange (TSE) in the period 1384-1392. A multi-variable regression model is used for testing of hypotheses and data analyses. The results indicate that productivity has a positive effect on reducing bankruptcy risk of firms, and the results also indicate that pursuing either of the Cost Leadership STRATEGY and DIFFERENTIATION STRATEGY successfully has a positive effect on reducing bankruptcy risk. The study also brings to light the mediating effect of productivity in the relationship between cost leadership STRATEGY and bankruptcy risk Of Firms.

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Issue Info: 
  • Year: 

    2021
  • Volume: 

    11
  • Issue: 

    44
  • Pages: 

    79-99
Measures: 
  • Citations: 

    0
  • Views: 

    343
  • Downloads: 

    0
Abstract: 

Using a DIFFERENTIATION STRATEGY is one aspect of business success, but to be successful in today's volatile market; you need to consider two other important components: customer knowledge management and customer voice marketing. Therefore, the aim of this study was to apply the mediating role of DIFFERENTIATION STRATEGY in promoting the business performance of sports clubs with an emphasis on sound marketing and customer knowledge management. The method of this research was descriptive-correlational. The statistical population consisted of managers of sports clubs in Rasht, which due to the limited number of statistical population, statistical sample was considered as a whole (N = 75). Research tools include four customer knowledge management questionnaires (3 dimensions, 13 questions), business performance (2 dimensions, 9 questions), Taherparvar et al. (2013), customer voice marketing (5 dimensions, 18 questions) (Naseri et al. (2014)). And the STRATEGY of DIFFERENTIATION (4 dimensions, 11 questions) was Baqerpour et al. (2013). The validity of the instrument was approved by experts (7 persons-content). The software PLS 3 was used to analyze the data and the relationships between the variables. The findings showed that customer knowledge management had a significant effect on customer voice marketing, DIFFERENTIATION STRATEGY and business performance respectively, and customer voice marketing had a significant effect on business DIFFERENTIATION STRATEGY and performance. Also, DIFFERENTIATION STRATEGY has a significant effect on business performance. The findings revealed that the managers of sports clubs in the country are not familiar with concepts such as customer knowledge management and ways to achieve better performance through marketing and customer engagement. Therefore, it is necessary to take action by relevant organs to train marketing methods, especially customer voice marketing and customer knowledge management, and to develop strategies for further DIFFERENTIATION for sports managers and business executives.

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Issue Info: 
  • Year: 

    2020
  • Volume: 

    12
  • Issue: 

    23
  • Pages: 

    59-83
Measures: 
  • Citations: 

    0
  • Views: 

    647
  • Downloads: 

    0
Abstract: 

The company's business STRATEGY reflects how the company is competitive in the company's selected market. Many companies are trying to gain competitive advantage by developing appropriate competitive strategies and, by increasing the competitiveness of their products, provide the basis for the growth and development of the company. The paper’ s aim is to investigate the effect of market entry and strategic orientations on financial performance of Tehran Stock Exchange companies. Thus, financial data of 150 companies of Tehran Stock Exchange for the period of 1390-1395 used to test the research hypotheses. The generalized least squares regression model has been used to test the combining data. As the research findings, the direct order of entry into the market active by the adoption of strategic performance orientations of the companies. But the initial followers of the STRATEGY of marketing DIFFERENTIATION and the new companies entering the STRATEGY leadership have a successful performance based on asset efficiency and sales returns. The adoption of an innovative DIFFERENTIATION STRATEGY for pioneering and early-stage companies has a positive and significant impact on asset efficiency as a measure of corporate financial performance.

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Issue Info: 
  • Year: 

    2017
  • Volume: 

    2
  • Issue: 

    1
  • Pages: 

    83-96
Measures: 
  • Citations: 

    0
  • Views: 

    364
  • Downloads: 

    287
Abstract: 

This study aimed to investigate the effect of diversification STRATEGY, cost leadership strategies and product DIFFERENTIATION on business unit value that the statistical sample is consisted of 104 companies listed on the Tehran Stock Exchange during the years 2010-2014 that have been selected using systematic elimination method that totally were 520 years-firm. This study in terms of the objective is practical.In terms of type of research design because of relying on historical data, is post event and its inference method is inductive and in correlation type. This study includes six main hypotheses. In this study to assess the hypotheses, the linear regression has been used. To analyze the data and test hypotheses, EVIEWS software is used. According to the regression results, the company’s cost leadership STRATEGY has a significant and positive effect on company’s value as well as attractiveness of the industry has an impact on the effectiveness intensity of the company’s cost leadership STRATEGY, and the company's diversification STRATEGY also has an impact on the company’s values and the results suggest the ineffectiveness of diversification STRATEGY and product DIFFERENTIATION STRATEGY on the company’s value and also ineffectiveness of attractiveness of the industry on the effectiveness intensity of product DIFFERENTIATION STRATEGY on the company’s value.

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Journal: 

MANAGEMENT ACCOUNTING

Issue Info: 
  • Year: 

    2010
  • Volume: 

    3
  • Issue: 

    5
  • Pages: 

    17-30
Measures: 
  • Citations: 

    0
  • Views: 

    2120
  • Downloads: 

    0
Abstract: 

The thesis is aimed at studying the strategic positioning and firm performance in firms confirmed by stock exchange of Tehran. Considering the firm’s scope, competitors' status, and customers’ demands and tendencies, firms require a special STRATEGY in order to compete with their competitors effectively as well as to improve the financial performance in future. The current research has conducted by selecting 38 firms through the ones confirmed by stock exchange of Tehran during 1381 to 1387.correlation method was used in this research. Pierson correlation coefficient, multi-variable linear regression, and ANOVA analysis method have used to data analyzing and research’s assumptions testing.The obtained results reveal that while applying the DIFFERENTIATION STRATEGY and costs leadership results in successful financial performance, but the maintenance of this successful performance in future years, only can be satisfied by applying DIFFERENTIATION STRATEGY.

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Issue Info: 
  • Year: 

    2018
  • Volume: 

    9
  • Issue: 

    36
  • Pages: 

    339-354
Measures: 
  • Citations: 

    0
  • Views: 

    787
  • Downloads: 

    0
Abstract: 

The aim of this study was to evaluate the effect of corporate strategies on the market response to earnings announcements of listed companies of Tehran stock and exchange. The aim of this study was to evaluate the effect of corporate strategies on the market response to earnings announcements of listed companies of Tehran stock and exchange. This study was a descriptive-correlation and an applied research. The statistical l population of research consists of all companies listed in Tehran stock exchange market during 2010 to 2015 that a number of 118 companies were active in this period. Data of research was extracted from financial reports of companies and analyzed by regression models in panel data method. Findings showed that implementing the STRATEGY of DIFFERENTIATION in products has direct effect on the market reaction to earnings announcements. Also the findings showed that increasing the level of cost leadership STRATEGY, the market reaction to earnings announcement will increase.

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Journal: 

ANDISHEH AMAD

Issue Info: 
  • Year: 

    2023
  • Volume: 

    22
  • Issue: 

    86
  • Pages: 

    209-231
Measures: 
  • Citations: 

    0
  • Views: 

    137
  • Downloads: 

    33
Abstract: 

Background and purpose: Competition in international markets requires the organization to conduct a competition that improves the atmosphere. These improvements do not only benefit the company, but also have a direct impact on the competitiveness of an industry as a whole. Organizations pursue new strategic advantages non-stop, so in this way they surpass their competitors. Innovation is an important and vital factor for organizations in order to create value and sustainable competitive advantages in today's complex and changing environment. In this regard, the purpose of this research is to investigate onto the impact of competitive strategies such as cost and DIFFERENTIATION on innovation and performance of small and medium industries. Research method: The current research method is in terms of applied purpose and descriptive. The statistical population of the current research included managers and experts of small and medium industries, to determine the required sample size, Cochran's formula was used for the limited population, and the minimum required sample size in this research is 228 people, and people were asked to the Bayraktar questionnaire (2016). The validity of this questionnaire was confirmed by the critical factor analysis test with the help of Cronbach's alpha test. Findings: SPSS and LISREL version software was used for calculations. Conclusion: Examining the results of the research with the help of structural tests showed that cost, leadership, and STRATEGY have no positive effect on performance, DIFFERENTIATION STRATEGY has a positive effect on company performance with a coefficient of 2. 71, leadership cost STRATEGY with a coefficient of 5. 22 and DIFFERENTIATION STRATEGY with a coefficient of 3. 85 on innovation. It has a positive effect and also the innovation STRATEGY has a positive effect on the company's performance with a coefficient of 3. 11.

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