| Autor: |
سید داود حسینی را, مصطفی قاسمی, 2عبدالرضا محسنی |
| Předmět: |
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| Zdroj: |
Journal of Financial Accounting Research; Spring2022, Vol. 14 Issue 1, p21-36, 17p |
| Abstrakt: |
The purpose of the present study was to investigate the effects of entrepreneurial orientation on financial performance by considering the moderating role of accounting information quality. The research method was correlational and the data were analyzed using structural equation modeling. The statistical population included the companies listed on Tehran Stock Exchange (TSE), which were selected and studied through the systematic elimination of 140 companies in the period of 2012-2019. The statistical results of the 1st and 2nd research hypotheses showed that the criteria of entrepreneurial orientation improved the indicators of financial performance (accounting and economics) and those of the 3rd hypothesis revealed that the criteria of entrepreneurial tendencies ameliorated the quality of accounting information. According to the 4th and 5th hypotheses, financial performance (accounting and economics) also improved the quality of accounting information. The 6th hypothesis indicated that the quality of accounting information made better the impact of entrepreneurial orientation on performance based on the accounting data. However, the results of the 7th hypothesis demonstrated that the quality of accounting information had a negative effect on the relationship between the entrepreneurial orientation criteria and indicators of economic performance in Tehran Stock Exchange (TSE). [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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