Expansive economic, production and commercial development today has made businesses and enterprises to have active presence and contribution in network-based and CHAIN economy. Although focusing on this approach has brought some privileges and productivities for the firms which are members of networks and SUPPLY CHAINs, it has been accompanied by various problems and complexities for FINANCIAL crisis management, cash flow and flow capital amount of the foundations and their commercial partners. To overcome such problem, besides developing the concepts of SUPPLY CHAIN management and logistics, FINANCIAL SUPPLY CHAIN Management (FSCM) was also promoted to minimize inefficiencies of FINANCIAL flow in SUPPLY CHAIN using FINANCIAL, engineering and management approaches, and to provide an effective management ground for cash inventory and flow capital all throughout the SUPPLY CHAIN by making use of various tools and techniques of SUPPLY CHAIN finance and/or SCF.Thus, regarding the significance of FINANCIAL flow management in the CHAIN and benefitting the principles and fundamentals of research by fact finding and case study, it was tried to present a framework to make use of FINANCIAL flow management and its principles and fundamentals effectively by reviewing evidences as well as applicable experiences in this area. The present paper emphasized that as logistic services providers are responsible in SUPPLY CHAINs to improve inventory level; FINANCIAL services providers also have the same role concerning liquidity level in the CHAINs.

Objective: FINANCIAL reporting is the end product of the FINANCIAL reporting process. FINANCIAL reporting objectives are related to the information needs and demands of users. The main purpose of FINANCIAL reporting is to express the economic effects of FINANCIAL events and operations on the status and performance of organizations to help outsiders to make FINANCIAL decisions in relation to the relevant unit. FINANCIAL reporting has changed dramatically in recent decades. Increased competition and technological advances have created many changes. The development of new technology and more sophisticated performance metrics has increased the amount and quality of information produced by companies. Since each segment of the SUPPLY CHAIN plays an important role in supporting FINANCIAL reporting, all areas of the CHAIN must be of high quality to lead to high quality FINANCIAL reporting and focus on quality by emphasizing corporate governance mechanisms. . . has become more. Attention to the FINANCIAL reporting SUPPLY CHAIN to increase the quality and speed of FINANCIAL reporting in the capital market led to this study to prioritize the factors affecting the FINANCIAL reporting SUPPLY CHAIN Methods: The method of the present study is mixed and has been performed as a sequential exploratory design. In the qualitative section, by obtaining the opinions of experts, the effective factors of the FINANCIAL reporting SUPPLY CHAIN have been obtained using the qualitative analysis method of the theme. Then, in a small part, after extracting the main components, the researcher proceeded to rank the components from the perspective of the same people using the TOPSIS technique. Results: Factors affecting the FINANCIAL reporting SUPPLY CHAIN are as follows: Accountability and demand, knowledge and independence of the board of directors, technology (use of information technology), auditing organization, unification of goals of institutions, advanced software, restrictive rules, Executive bodies, supervisors, auditors, expertise and training, laws and policies, professional institutions and new systems, lack of transparency and lack of supervision, economic conditions of the country The criteria for prioritizing the factors affecting the SUPPLY CHAIN of FINANCIAL reporting are as follows: According to the results of TOPSIS technique, the criterion of responsiveness and demand for information with the most negative ideal distance won the first place, the executive devices (auditing organization, etc. ) won the second place, advanced software the third place and the criterion of technology. Won the last rank. Conclusion: Considering the importance of the SUPPLY CHAIN of companies FINANCIAL reporting which has an important role in supporting FINANCIAL reporting and its effect on gaining the trust of investors and capital market participants and increasing the quality of FINANCIAL reporting findings in addition to developing theoretical foundations of SUPPLY CHAIN FINANCIAL reporting contains valuable concepts for use by investors, creditors, stockbrokers, corporate executives in making useful decisions, as well as professional references about its importance, and can provide a good platform for future research. In this case, it is for other educational and research centers and consequently increases the quality and transparency of FINANCIAL reporting and ultimately improves the SUPPLY CHAIN of FINANCIAL reporting.

The aim of this study is to identify and explain the relationship between the components of sustainable SUPPLY CHAIN and environmental performance and FINANCIAL performance of the companies producing chemical fertilizers in Alborz province. The present study in terms of the purpose is practical and in terms of data collection methods is descriptive- survey and also in terms of type is correlation. The study sample included all managers of companies producing chemical fertilizers in Alborz province. Data were collected using a standard questionnaire that its validity was conducted by the measure of hidden variables convergent validity and its validity was confirmed. The reliability of the questionnaire was determined by using compound Cronbach's alpha test. Collected data was analyzed using structural equation model and using the Smart PLS software. Results of the examination of hypotheses indicate that there is a significant relationship between components of sustainable SUPPLY CHAIN and environmental performance. Also there is a significant relationship between components of sustainable procurement and sustainable design of SUPPLY CHAIN and FINANCIAL performance, but there is no significant relationship between the components of sustainable distribution and investment improvement in sustainable SUPPLY CHAIN and FINANCIAL performance.

The purpose of this paper is to examine how bank-enabled electronic FINANCIAL SUPPLY CHAIN management (FSCM) systems influence the relationship between business partners in dyadic SUPPLY CHAINs in emerging economies such as India. Specifically, we utilized transaction cost theoretic lens to: (1) explore how banks, via FSCM, influence the FINANCIAL and material flows in SUPPLY CHAINs (2) detail the changes to exchange characteristics between SUPPLY CHAIN partners and (3) evaluate the performance outcomes of changes to the exchanges’ characteristics. We utilized inductive, multiple case study as the methodological approach. We collected data via semi-structured interviews from seven firms. In all, we conducted 20 in-depth interviews lasting over 20 hours. Our findings are that SUPPLY CHAIN members would adopt FSCM to make transactions cost efficient. Banks would motivate their clients to encourage the adoption of FSCM system to expand market and reduce business uncertainty. Adoption of FSCM system would increase when the focal SUPPLY CHAIN member gives assurance about the business prospects and creditworthiness of their trading partners. Adoption of FSCM system is more likely when they build on prior e-enabled exchange systems with their clients. Trustworthy, cooperative and disciplined behavior among the firms is crucial for a FSCM system to function well. We identified several important constructs and relationships that help to understand the exchange dynamics in FINANCIAL SUPPLY CHAINs.

Purpose: The aim of this study was to design the FINANCIAL agility model of the SUPPLY CHAIN process in companies. Methodology: The research method is descriptive and applied. In terms of orientation, it is fundamental and in terms of purpose, it is exploratory-qualitative. The research population included: academic and industrial experts and the sample was selected based on the snowball sampling method. Data collection instruments were semi-structured interviews with industrial managers and academic experts. In the data analysis, first, the codes and components of FINANCIAL agility were extracted from the interviews and formulated in the form of a conceptual Grounded theory model. Findings: The core category was the FINANCIAL agility, which was presented in three dimensions, and the causal, contextual, and intervening conditions, and strategies and results, were formulated and then, the final model was designed. Afterwards, the model was validated by using the Delphi model. According to the results of this study, the main categories of the developed model included intra-organizational, technological and human factors. Originality/Value: Therefore, based on the proposed model of this research can be the expected consequences of the FINANCIAL agility model in business companies can be understood.

The purpose of this study is to analyze the risk in the SUPPLY CHAIN with FINANCIAL constraints and FINANCIAL performance. The statistical population of this study is the managers, accountants and FINANCIAL experts of companies active in the Tehran Stock Exchange in the field of food that are active in 1399. This research is based on the structural equation model in which the SUPPLY CHAIN risk variable includes four components of supplier risk, producer risk and distributor risk and end customer risk, financing constraint variable includes price and non-price constraints and The FINANCIAL performance variable has three components: cost management, risk management and value management. These questionnaires were sent randomly to 230 people, out of which 201 questionnaires that were fully answered all questions were returned. Using the equations of structure and software of Emos, the validity and reliability of the questionnaire were confirmed and the hypotheses of this research were evaluated and evaluated. The results of this study show that risk in the SUPPLY CHAIN is related to FINANCIAL constraints and FINANCIAL performance and the relationship between SUPPLY CHAIN risk and FINANCIAL performance is negative and significant and positively and significantly related to FINANCIAL constraints.

Sustainable growth of share value of a company, regardless of FINANCIAL flow and integration of FINANCIAL decisions with other physical decisions, is not reachable. Value based SUPPLY CHAIN management, attempts to make it possible through managing working capital, assets and debts. Decisions regarding assets management and financing has always been though decisions every company face. Such decisions, are affected by FINANCIAL ratios which has not been considered in any optimization models. In this paper a mixed integer programming is presented to integrate FINANCIAL and physical decisions in a multi echelon, multi period and multi commodity SUPPLY CHAIN in order to maximize economic value added, as a most prevalent value metric. Financing through short term borrowing considering fulfillment of FINANCIAL ratios as well as option of credit buy and sell along with pre sell and pre buy are the most important contributions. Problems with different sizes are solved in order to approve effectiveness of the proposed model. The effect of FINANCIAL ratios variation and various buy and sell options on SUPPLY CHAIN value are analyzed afterward.

Objective Considering the necessity of flexibility in the SUPPLY CHAIN to manage uncertainties, this research aims to design and explain a flexibility process model for the FINANCIAL SUPPLY CHAIN in Iran's car leasing industry.   Methods The research method is a mixed-methods exploratory approach. First, 21 qualitative interviews were conducted. Using grounded theory, a FINANCIAL SUPPLY CHAIN flexibility model for Iran's automotive leasing industry was developed, comprising 24 sub-categories within six main categories. Next, 260 questionnaires were distributed and completed in automotive leasing companies in Iran. Structural equation modeling was then employed to conduct a path analysis of the hypotheses concerning the relationships among the model dimensions, and the validation of the model was assessed in the study.     Results Based on the data analysis, the causal conditions of flexibility include "expectations related to customers," "factors related to suppliers," and "motivations related to financing." The contextual factors contain "legal-regulatory factors," "FINANCIAL-economic factors," "environmental factors," and "cultural-social factors." The intervening factors of FINANCIAL SUPPLY CHAIN flexibility include "ownership and shareholders of leasing companies," "communication and IT-related factors," "industry systems and infrastructure," and "transportation and logistics." The phenomenon of FINANCIAL flexibility in the SUPPLY CHAIN was defined as "financing solutions," "effective communication of SUPPLY CHAIN elements," "factors related to the ability to credit," and "proper risk management." Additionally, the strategies for the flexibility of the FINANCIAL SUPPLY CHAIN cover "innovation and development of new products," "development of sales network and after-sales services," "development of training and service skills," and "development of cooperation between SUPPLY CHAINs." The consequences of FINANCIAL flexibility in the SUPPLY CHAIN of leasing companies encompass "increasing the production of automotive products," "increasing the level of access to services," "easier access to FINANCIAL resources," "improving the circulation of FINANCIAL information," and "increasing the efficiency of the SUPPLY CHAIN." In the quantitative part of the research, based on the results of structural equation modeling and path analysis, it was found that intervening factors affect the antecedents and strategies of flexibility. The antecedents of flexibility have an impact on attention to flexibility. Besides, dimensions such as contextual factors, attention to flexibility, and intervening factors significantly affect strategies for FINANCIAL flexibility in the SUPPLY CHAIN, which ultimately affect the consequences of FINANCIAL flexibility.   Conclusion To enhance the flexibility of the FINANCIAL SUPPLY CHAIN, it is advisable for companies to draw insights from successful product development experiences. Additionally, efficient management of after-sales services, building trust and establishing effective communication with customers, and upgrading employees' knowledge, experience, and skills to align with industry developments are essential factors for fostering FINANCIAL flexibility in the leasing industry.

The purpose of the present study is to investigate the impact of corporate responsibility dimensions (internal awareness, monitoring and sharing the best practices of corporate responsibility) on the SUPPLY CHAIN partnership and FINANCIAL performance of large manufacturing firms in Khuzestan Province. The population of this applied research consisted of 180 large manufacturing firms and with using Cochran's formula for limited society, 135 firms were selected. Statistical unit of society were the SUPPLY/finance managers of said firms and research questionnaire was distributed to them for each firm. The data collection instrument is questionnaire and which its content validity was evaluated through experts and academics, and its construct validity was confirmed through confirmatory factor analysis. Structural equation models and SPSS 22 have been used in order to analysis the data. The results indicate that all corporate responsibility dimensions (internal awareness, monitoring and sharing best practices) have significant impact on SUPPLY CHAIN partnership but it is not significant on FINANCIAL performance. In addition SUPPLY CHAIN partnership have a positive and significant impact on FINANCIAL performance.

Sustainable growth of a company share value, regardless of FINANCIAL flow and integration of FINANCIAL decisions with other physical decisions, is not reachable. Value based SUPPLY CHAIN management, attempts to make it possible through taking working capital and fixed assets into consideration as well as factors such as sales and costs. In this paper a mixed integer programming is presented to integrate FINANCIAL and physical decisions in a multi echelon, multi period and multi commodity SUPPLY CHAIN in order to maximize economic value added, as a most prevalent value metric. Working capital management with the option of pre-buy or pre-sell as well as the credit buy or credit sell is one of the most important contributions of this paper. Performance and validation of proposed model, are proven through solving large scale problem sizes. Then, the effect of different buy and sell options, are illustrated. Company value is 64% reduced when options were not considered.