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

Document Type : Research Paper


1 PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

2 Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

3 Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran


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.


Main Subjects

Article Title [فارسی]

بررسی تاثیر قابلیت‌های رقابتی پویا بر کیفیت گزارشگری مالی: آزمون رویکرد منبع محور

Authors [فارسی]

  • محمد حسین زاده 1
  • حسن ولیان 2
  • محمدرضا عبدلی 3
1 دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
2 استادیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
3 دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
Abstract [فارسی]

فضای رقابتی بازارهای مالی سببِ گردیده تا شرکت‌هایی در این عرصه موفق باشند که از طریقِ خلقِ ارزش‌های فراگیر برمبنای منابعِ غیر قالبِ جایگزین، ظرفیت‌های رقابتی خود را به گونه‌ای منسجم توسعه بخشند تا براساس قابلیت‌هایی که کسب می‌کنند، سهم بیشتری از بازار را نصیب خود نمایند. توسعه این قابلیت‌ها ضمن دارابودن بازده‌های احتمالی آتی از منظر رقابتی، در عین حال نیز می‌تواند به ارتقای سطح تعامل ارتباط شرکت با ذینفعان منجر شود و باعث گردد تا کارکردهای رقابتی شرکت تقویت شود. هدف این پژوهش بررسی تاثیر قابلیت‌های رقابتی پویا بر کیفیت گزارشگری مالی بر مبنای آزمون رویکرد منبع‌محور می‌باشد. بازه زمانی پژوهش ۱۳۸۶ تا ۱۳۹۷ بود که در این بازه تعداد ۹۳ شرکت در قالبِ ۱۱۱۶ مشاهده ی سال-شرکت مورد بررسی قرار گرفت. مبنای سنجشِ قابلیت‌های رقابتی پویا، تحلیلِ پوششی داده‌ها بود که از طریق تعیین سطحِ ظرفیت‌های تکنولوژی محوری مورد بررسی قرار گرفت. یافته‌های تجربی پژوهش نشان داد، قابلیت‌های رقابتی پویا براساس رویکرد منبع محور بر کیفیت گزارشگری مالی شرکت‌ها تاثیر مثبت و معناداری دارد. نتیجه ی کسب شده نشان داد، خلقِ ارزش‌های پایدار براساس قابلیت‌های رقابتی پویا، سطحِ کیفیتِ گزارشگری مالی را ارتقاء می‌بخشد و زمینه را برای کسب مزیت رقابتی مهیا می‌نماید.

Keywords [فارسی]

  • کیفیت گزارشگری مالی؛ ظرفیت‌های تکنولوژی محوری؛ قابلیت‌های رقابتی پویا
  • رویکرد منبع محور
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