Presenting a Model for the Role of Disclosure Quality in the Relationship between Innovation and Financial Performance

Journal of System Management

دوره 9، شماره 1 - شماره پیاپی 33، فروردین 2023، صفحه 67-78   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.30495/jsm.2023.1967814.1688

نویسندگان

Sayed Davoud Hoseini Rad¹؛ Mostafa Ghasemi^{* 2}؛ Abdolreza Mohseni²

¹Phd. Student, Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran.

²Assistant Prof., Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran.

چکیده

This study aims to present a model for the role of disclosure quality in the relationship between innovation and financial performance. The present study seeks to determine whether disclosure quality improve the relationship between innovation and financial performance or not? This study is a correlation study. Data is analyzed using structural equation modeling. The statistical population comprised of companies listed on the Tehran Stock Exchange. Y exerting the systematic elimination 140 companies were selected from 2015 to 2022. Result of the first hypothesis showed a significant and positive relationship between Innovation criteria and financial performance indices. This means that innovation improves financial performance. The results of the second hypothesis showed a significant and positive relationship between innovation criteria and disclosure quality indices. This means that innovation enhances the quality of disclosure. The third hypothesis's results showed a significant and positive relationship between financial performance criteria and disclosure quality indices. This means that financial performance improves disclosure quality. The results of the fourth hypothesis showed that disclosure quality indicators have a moderating role between Innovation criteria and financial performance indicators. This means that disclosure quality causes innovation to improve financial performance in the Tehran Stock Exchange and provide these companies with better disclosure quality.

کلیدواژه‌ها

Innovation؛ Earnings Per Share؛ Disclosure Quality

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