|
مدل سازی آثار مالی و رفتاری عملکرد شرکتها با تاکید بر تصمیمات مالی
|
Seyed Mohamad Asaee Tafrashi1   , Heydar Froughnezhad2 , Seyed Yousef Ahadi3 , Seyed Atefe Hosseini3 |
1- phd student, Department of Financial Engineering, Firouzkouh Branch, Islamic Azad University, Firouzkouh, Iran.
2- Assisstant, Department of Financial Management, North Tehran Branch, Islamic Azad University, Tehran, Iran , h.foroughnejad@iau.ac.ir
3- Assisstant, Accounting Department, Firuzkooh Branch, Islamic Azad University, Firuzkooh, Iran |
|
|
Abstract: (3 Views) |
The present study aims to model the financial and behavioral effects of corporate performance with an emphasis on financial decisions. This research is applied and exploratory in terms of purpose; it has been conducted with a qualitative approach based on grounded theory. The data collection tool is semi-structured interviews with academic professors and experts. These individuals were selected according to the purposeful method and snowball sampling until reaching the theoretical saturation point of 14 people. Coding was carried out based on the Strauss and Corbin (1996) model in the form of open, axial and selective coding. Validity was assessed by the responsive method and reliability was determined from two codings. The results indicate the identification of 61 axial codes and 14 selective codes. Causal factors include "internal factors of the company and social and behavioral factors". Contextual factors include "technological factors and market factors". Intervening factors also include "legal and regulatory factors and socio-cultural factors". Strategic factors include “developing a comprehensive financial strategy, transparency and financial reporting, using new technologies for optimization, human resource management, and paying attention to social responsibility.” Consequences include “performance analysis and evaluation, strengthening communications and interactions, financial consequences, liquidity and cash flow, investor confidence.”
|
Article number: 22 |
| Keywords: Financial effects, behavioral effects, company performance, financial decisions. |
|
|
Full-Text [PDF 824 kb]
(2 Downloads)
|
Article type: Research |
Subject:
General
Received: 2025/04/5 | Accepted: 2025/06/11 | Published: 2025/06/20
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
