The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market

Iranian Journal of Accounting, Auditing and Finance

مقاله 2، دوره 3، شماره 3، آبان 2019، صفحه 19-29   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i3.88318

نویسندگان

Vahid Jafari¹؛ Asgar Pakmaram^{* 2}؛ Heidar Mohammadzadeh Saleteh¹

¹Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

²Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

چکیده

Resilience is defined as the system's capacity to absorb disturbances while maintaining structure and performance. The present study provides a model for corporate resilience by predicting causal relationships between executive management vision structures, accounting experience, administrative culture and corporate affairs, public performance, and corporate resilience. This study's statistical population was managers and financial experts of the surveyed companies, and a standard questionnaire was used to collect data. After performing the sample data's reliability and validity tests, the relevant analyzes were performed based on the structural modeling approach. The research results showed that accounting experience, administrative culture, corporate affairs, and long-term executive vision significantly affect forecasting financial resilience. But public performance does not have a significant effect on financial resilience forecasting.

کلیدواژه‌ها

organizational resilience؛ accounting experience؛ administrative culture and corporate affairs؛ long-term executive vision؛ Capital Market