The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta)

Subject and Objective of the Article: 

The Social Security Organization, as a support and insurance organization, has always sought to maintain the value of the reserves of the insured and provide the necessary resources to fulfill its obligations, and since the management of its financial resources and revenues has a decisive role in this matter, in In this regard, the purpose of this study was to investigate the effect of financial variables on the optimal performance of social security investment holding companies.

This research was conducted in the framework of deductive-inductive stadiums and the data and information of 34 companies in the period of 1387 to 1397 were used and the results were analyzed using data panel method and EVIEWS software.

Based on the research findings, the significance and positive relationship between market expected return, productivity and company value with optimal performance was confirmed and the relationship between firm size and optimal financial performance was rejected.

Conclusion, originality and its addition to knowledge: 

The expected return of a company is affected by the internal situation due to efficiency and productivity and the external situation due to economic fluctuations. Therefore, companies will perform better with features such as smaller size, higher market value of securities and higher productivity and efficiency ratios.