قابلیت‌های رقابتی پویا و کیفیت گزارشگری مالی

هدف:باگسترده‌تر شدن فضای رقابتی در سطح بازارهای مالی، شرکت‌هایی در این عرصه موفق‌تر هستند که به واسطۀ خلق ارزش‌ها و منابع غیرقابل تقلید، قابلیت‌های پویای خود را افزایش دهند و بر اساس آن بتوانند سهم بیشتری از بازار را به اختیار خود در آورند. توسعه این قابلیت‌ها ضمن دارا بودن 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 است.  روش: در این پژوهش تعداد 71 شرکت بورس اوراق بهادار تهران در بازه زمانی 1393 تا 1397 مورد بررسی قرار گرفتند. در این پژوهش از توانمندی تکنولوژیک بر مبنای تحلیل پوششی داده‌ها (dea) برای سنجش قابلیت رقابتی پویا استفاده شد و به منظور آزمون فرضیه‌های پژوهش از رگرسیون استفاده گردید.  یافته‌ها: نتیجه بررسی‌های آماری و آزمون فرضیه پژوهش نشان داد، قابلیت‌های تکنولوژی بر اساس رویکرد منبع محور بر کیفیت گزارشگری مالی شرکت‌ها تاثیر مثبت و معناداری دارد.  نتیجه‌گیری: این نتیجه نشان می‌دهد با توسعه ظرفیت‌های رقابتی باعث می‌گردد تا قابلیت‌های خلق منابع پایدار به عنوان یک مزیت رقابتی منجر به افشای با کیفیت گزارشگری مالی شرکت‌ها شود.

Dynamic Competitive Capabilities and Financial Reporting Quality

Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their dynamic capabilities through the creation of unmatched values and resources, allowing them to gain greater market share. Developing these capabilities, while having potential future returns from a competitive perspective, can also improve the level of interaction of the company with stakeholders and enhance the company’s competitive performance. Therefore, focusing on the analysis and evaluation of research and development costs can, as a measurable basis, help to better understand the development capacity of companies and disclose it as an information base in the form of financial reporting.The Purpose of this research is the effect of the dynamic competitive capabilities on financial reporting quality.  Method: In terms of purpose, the present study is an applied research and in terms of data collection method, it is a quasiexperimental postevent research in the field of positive accounting research. Eviews software tested the research hypothesis.In this study, 71 companies in Tehran Stock Exchange during the period 2014 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 was used to measure the quality of financial reporting.  Result: Based on the combined data, the FLimer test was used to determine the significance or tabularity of the data at the significant level of the model. According to the obtained results, the significance level of FLimer statistic for all models is less than 0.05, so the null hypothesis of the test is rejected and indicates that the panel data method should be used to estimate the research models. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. The results of statistical analysis and testing of research hypothesis showed that technology based on sourcebased approach has a positive and significant effect on the quality of corporate financial reporting.  Conclusion: 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. Companies with technological capabilities based on investment in research and development seek to create value and maintain the necessary dynamism in a competitive environment and will strive to timely disclose financial functions and investment in research and development to news stakeholders. Communicate to the company to increase the level of trust and confidence in the company to achieve greater returns.