نوع مقاله : پژوهشی
نویسندگان
1 کارشناسیارشد حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران.
2 استادیار گروه حسابداری، دانشکده اقتصاد و علوم اداری ، دانشگاه سیستان و بلوچستان، زاهدان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to investigate the effect of working capital management strategy on innovation performance. The statistical population of the study is all companies listed in the Tehran Capital Market during the years 2016 to 2023. In order to select the statistical sample, the purposive elimination method was used, and after applying the relevant criteria, 158 companies were selected as the statistical sample. In the present study, the library method was used to collect theoretical foundations and quantitative data related to information variables were collected from the financial statements of the companies and from databases such as Rahavard Novin. Regression analysis was also used to test the research hypotheses. The results of the research hypothesis test showed that there is a significant relationship between conservative strategy and innovation performance. There is a significant relationship between moderate strategy and innovation performance. There is a significant relationship between bold strategy and the company's innovation performance. Short-term financial decisions not only affect liquidity and current operations, but also play a key role in providing or limiting the scope for innovation. Companies that adopt strategies with an appropriate level of flexibility and balance between risk and return have a better ability to secure the financial resources needed to develop new products or improve processes. Also, the organization's ability to effectively allocate financial resources as one of the key resources can lead to the creation of innovative capabilities.
کلیدواژهها [English]
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