مصطفی قاسمی

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.

Performance evaluation, as a tool to know the degree of success of organizations in achieving predetermined goals and a factor in managers' decisions, has been one of the constant needs of organizations. The purpose of this research is to identify performance evaluation indicators and explain the appropriate performance evaluation model in Macro government organizations such as Jam Petrochemical Company. This research is based on the purpose of applied research and also based on the research method with a mixed or combined approach with a sequential exploratory strategy. The required data were collected through qualitative research (interview) and quantitative research (questionnaire). In the quantitative part, the current research can be considered as a non-experimental (descriptive) type of research and a survey type. To analyze the data of the questionnaire, this research has been done in four phases, the first phase is to identify and rank the strengths and weaknesses of Jam Petrochemical Company, and the second phase is to use a Delphi test to identify indicators that are effective in evaluating the performance of Jam Petrochemical Company. The third phase is exploratory factor analysis and determining Dimensions of performance evaluation in Jam Petrochemical Company and finally the fourth phase of structural equations and path analysis. The results of the research showed that considering that the T-statistic for all variables is more significant than 1.96 and also considering the positiveness of the path coefficients, the variables (scientific observation, technology and technology, financial management, managers' responsibility, infrastructure management, management and leadership and human resources) are among the factors that make up the performance evaluation system in Jam Petrochemical Company.