Technology strategy and financial performance: Examining the moderating role of the firm's competitive environment

Current study aimed at examining the role of AIS application in preserving financial performance of organizations during COVID19 pandemic. Depending on quantitative approach, study utilized a questionnaire built on likert scale which was distributed on (109) individuals within Jordanian organizations. Results of study indicated that accounting information systems contributed to the continuous follow-up and knowledge of the financial performance of the organizations during the pandemic period, which in turn supported the principle of correct and quick decision-making that is in the interest of shareholders, working individuals and customers by taking precautionary measures to ensure that the organization does not reach financial insolvency in view of financial data that together constitute the informational outputs of accounting information systems. This support was backed up with the moderating variable of accountants' experience, experience in this case managed to help accountants predict the coming situations and help the organization overcome the obstacles based on their previous experiences in similar situations. Study recommended the necessity of activating risk management strategies by organizations when facing crises and epidemics

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Growth Opportunity and Financial Performance: The Moderating Role of Intellectual Capital

Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019) ◽

10.2991/aebmr.k.200812.011 ◽

2020 ◽

Author(s):

Erlin Melani ◽

Andi Kusuma

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Growth Opportunity ◽

Moderating Role

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EFFECTS OF EMPLOYEE CREATIVE PROBLEM-SOLVING ON INNOVATION OUTCOMES AND NON-FINANCIAL PERFORMANCE: THE MODERATING ROLE OF CULTURE AND COMMUNICATION

Managing Knowledge, Absorptive Capacity and Innovation - Series on Technology Management ◽

10.1142/9781800610316_0001 ◽

2021 ◽

pp. 3-30

Keyword(s):

Problem Solving ◽

Financial Performance ◽

Creative Problem Solving ◽

Creative Problem ◽

Moderating Role ◽

Innovation Outcomes ◽

Culture And Communication

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Green innovation and performance: moderation analyses from Thailand

European Journal of Innovation Management ◽

10.1108/ejim-07-2018-0148 ◽

2019 ◽

Vol 22 (3) ◽

pp. 446-467 ◽

Cited By ~ 13

Author(s):

Adeel Tariq ◽

Yuosre Badir ◽

Supasith Chonglerttham

Keyword(s):

Financial Performance ◽

Financial Risk ◽

Hierarchical Regression ◽

Content Type ◽

Technological Turbulence ◽

Market Turbulence ◽

Resource Intensity ◽

And Performance ◽

Moderating Role

Purpose The purpose of this paper is to investigate the influence of green product innovation performance (GPIP) on a firm’s financial performance (i.e. a firm’s profitability and risk). In addition, it has adopted the resource-based view and contingency theory to explore how GPIP and a firm’s financial performance relationship is manifested when subject to the moderating role of a firm’s market resource intensity and certain environmental factors, such as technological turbulence and market turbulence. Design/methodology/approach Data were collected from 202 publicly listed Thai manufacturing firms. This research has used hierarchical regression analyses to empirically test the proposed research hypotheses. Findings The findings reveal that GPIP exerts a significant influence on a firm’s financial performance, i.e. higher the GPIP, higher the firm’s profitability and lower the firm’s financial risk. Moreover, findings support the theoretical assertions that the higher level of market resource intensity, market turbulence and technological turbulence further strengthens GPIP and a firm’s financial performance relationship. Originality/value By considering the independent moderating role of market resource intensity, market turbulence and technological turbulence, this research has contributed to reconcile the previously disparate findings regarding the GPIP and a firm’s financial performance relationship. Moreover, this research has highlighted the role of the essential moderators that business managers must understand and adjust to capitalize on and achieve superior financial performance.

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Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkey

Sustainability ◽

10.3390/su11133643 ◽

2019 ◽

Vol 11 (13) ◽

pp. 3643 ◽

Cited By ~ 14

Author(s):

Elif Akben-Selcuk

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Ownership Concentration ◽

Firm Financial Performance ◽

Variable Approach ◽

Corporate Social ◽

The Impact ◽

Moderating Role

The objective of this study is to investigate the impact of corporate social responsibility (CSR) engagement on firm financial performance in a developing country, Turkey, and to analyze the moderating role of ownership concentration in the CSR–financial performance relationship. The sample consists of non-financial public firms listed on the Borsa Istanbul (BIST)-100 index and covers the period between 2014 and 2018. Empirical results using an instrumental variable approach show that corporate social responsibility has a positive relationship with financial performance. Furthermore, findings indicate that this relationship is negatively moderated by ownership concentration even when endogeneity is controlled for.

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