|تعداد مشاهده مقاله||24,087,312|
|تعداد دریافت فایل اصل مقاله||22,051,953|
Supply Chain Activities and Financial Performance: The Role of Top Management Support
|International Journal of Finance & Managerial Accounting|
|دوره 8، شماره 30، شهریور 2023، صفحه 245-258 اصل مقاله (495.6 K)|
|نوع مقاله: Original Article|
|شناسه دیجیتال (DOI): 10.30495/ijfma.2023.64239.1769|
|Jaber Ghanbari1؛ Ebrahim Abbasi 2؛ Majid ashrafi1|
|1Department of Accounting, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran.|
|2Department of management , faculty of social sciences and economics , Alzahra University, Tehran, Iran.|
|The purpose of this study was to investigate the impact of supply chain activities on firm financial performance with respect to the role of top management support. In this regard, the financial information of 165 companies among the companies listed on the Tehran Stock Exchange was evaluated. Financial performance improvement is considered as a dependent variable, supply chain activities and top management support are considered as the main independent variables and the financial structure and firm size are considered as control variables. In order to measure the variables of supply chain activities and top management support, a survey has been used for these companies’ managers. After performing diagnostic tests, structural equation pattern and composite regression have been used to determine the relationship between variables. Data analysis showed that supply chain activities in all three dimensions of suppliers, Intra-organizational and customers lead to improved financial performance with measures of sales return, return on investment and return on equity. Additional analysis confirmed the moderating role of top management support.|
|Top management support؛ financial performance improvement؛ supply chain activities|
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