Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality

The purpose of this research is to investigate the relationship between the company's business strategies and management abilities with profit quality during the financial crisis (economic recession). For this purpose, the financial crisis is considered as a moderating variable on the relationship between differentiation and cost leadership strategies and the ability to manage profit quality. The current research is of an applied type and the method used in it is a correlational descriptive type and based on the information published by the companies admitted to the Tehran Stock Exchange between 2014 and 2019 and based on a sample of 121 companies, and the statistical method was used. It includes the fitted multivariate regression model. The results of the research hypotheses test indicate that the financial crisis strengthens the relationship between differentiation strategy and profit quality, weakens the relationship between cost leadership strategy and profit quality, and has no effect on the relationship between management ability and profit quality.