جستجوی مقالات مرتبط با کلیدواژه « استراتژی های رقابتی » در نشریات گروه « مالی »

In the capital structure, there is a necessity and thematic importance for the scientific expression of the impact of strategy and capital structure on the company's cash flows. Tehran securities and exchange in the period 2013 to 2018, which were extracted and analyzed as a sample by the method of systematic deletion of information of 139 companies. The statistical method used is the combined data method and the regression models were fitted with Eviews software. The results of hypothesis testing show that cost leadership and differentiation strategies have a significant effect on different types of cash flows by considering capital structures.

The Purpose of this research is Explaining Factors of Financial and Accounting Competitiveness Strategies in Tehran Stock Exchange Companies Using Total Interpretative Structural Interpretation (TISM). The methodology of this research is applied in terms of purpose, as a method of obtaining data, descriptive and in terms of the methodology of the combination of extended analysis and Total Interpretative Structural Interpretation (TISM). In this two-phase, qualitative and quantitative study, first, 10 of the elite of the scientific community of accounting participated in the checklist of related companies' competitive strategies through their participation. Accordingly, three functional strategies, governance, and working capital were approved in 19 indexes and entered the Delphi analysis phase. In Delphi analysis, 6 indicators were also eliminated based on average criteria and agreement coefficient, and the total of indices in Delphi second round was reduced to 13 indicators. Then, in the second part of the research, 30 participants of the stock market brokers and analysts participated and participated in 7 stages of Total Interpretative Structural Interpretation (TISM). The results showed that the three indicators of increasing the volume of transactions as a functional strategy, strengthening the independence of the board of directors as a strategy of governance and the efficiency of current liabilities as the strategy of working capital were determined by the most effective indicators of the competitive strategies of companies. It was also found that the reduction of operational costs as the indicator of corporate performance strategy was the least effective factor in the company's competitive strategy.