درخت حوزه‌های تخصصی

In the backdrop of an ever-evolving global business landscape and intense market competition, companies are faced with the imperative of strategically managing factors that influence their financial performance. This research delves into the intricate relationship between financial performance enhancement and corporate governance, with particular attention to the mediating role of human capital. The study centers its investigation on companies listed on the Tehran Stock Exchange and comprises a comprehensive sample of 140 top-level managers. A composite sampling approach, comprising a simple random sampling technique and Morgan's table, was employed to judiciously select a representative cohort of 103 participants. In the pursuit of rigorous academic analysis, the research leverages a goal-oriented, applied methodology, employing a descriptive survey design and a quantitative approach. The primary data for the study were methodically collected through rigorously designed and standardized questionnaires. Subsequent to data acquisition, a meticulous analytical process was undertaken using the Partial Least Squares (PLS) software, aligning with the latest developments in quantitative research techniques. The results stemming from hypothesis testing offer compelling insights into the dynamic relationship between corporate governance, human capital, and financial performance enhancement. Our findings convincingly demonstrate a significant positive impact of both corporate governance and human capital on the enhancement of financial performance in the context of Tehran Stock Exchange's listed companies. Furthermore, the empirical evidence strongly suggests that human capital plays a pivotal mediating role in the relationship between corporate governance practices and financial performance improvements. This study, in its pursuit of academic rigor, underscores the effectiveness of a novel hybrid approach, thoughtfully integrating machine learning and data envelopment analysis, to comprehensively examine the intricate interplay between financial performance enhancement and corporate governance within the context of the Tehran Stock Exchange's listed companies. The study contributes to the evolving body of literature in this domain and provides valuable insights for practitioners, policymakers, and researchers.

The development of knowledge and advancement in technology has created a wide-ranging transformation in societies and has led to changes in the per-formance of companies in order to respond to environmental turmoil and social expectations. In this way, they tried to gain a significant competitive advantage over other competitors. The purpose of this study was to investi-gate the moderating role of managerial fortification in relation to the impact of technology-based capabilities on the product market competition of knowledge-based companies in the capital market: a source-based capabili-ties (DEA). This research is applied in terms of purpose and in terms of data envelopment analysis is a quasi-experimental and post-event research in the field of positive accounting research. Then, based on multivariate regression, the research hypothesis was tested using Eviews software. The statistical population studied in this study consisted of knowledge-based companies listed on the Tehran Stock Exchange during the years 2015 to 2019 and 79 companies were selected and reviewed based on systematic screening. The result of testing the research hypothesis is that the technological capabilities have a positive and significant effect on the product market competition of knowledge-based companies in the capital market. This result demonstrates that the resource-based technology capability based on the source-based capabilities is seen as a resource against stagnation in a competitive environ-ment and helps the company, to maintain flexibility in the face of environ-mental change in order to respond faster, at the same time to develop the company's competitive capacity to create new resources or new and innova-tive products, and to make the company's future more attractive to stake-holders with greater returns and potential risk control.