[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: year 16, Issue 62 (2025) ::
fa 2025, 16(62): 0-0 Back to browse issues page
Explaining the Impact of Workforce Agility through Financial and Non-Financial Indicators on Company Reputation
Maryam Mousavi1 , Hamidreza Vakilifard * 2, Ghodratolah Taleb Nia2 , Maryam Khalili Araghi2
1- management and economics,science and research branch,islamic azad university, tehran,iran
2- , Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Abstract:   (165 Views)
The present study explains the impact of workforce agility through financial and non-financial indicators on corporate reputation for 105 companies active in the stock exchange during the period 2013 to 2022 and using the discrete Probit regression model. The results of the final effects obtained from the hypothesis test of the first and second models show that the coefficients related to the variables of human capital efficiency in company profitability (β=0.28) and human capital efficiency in equity return (β=0.25) as The impact index of workforce agility through the financial sector has the greatest impact on the reputation of companies in the first model. The coefficients related to the variables of human capital efficiency in research and development expenses (β=0.21 β 4) and human capital efficiency in tangible resources (β = 0.26 β 5 = 0.26) as indicators of the effectiveness of workforce agility through the non-financial sector have the greatest effect on the reputation of companies in the model. They have the second. According to the results of the present research, it can be concluded that companies with high level of human capital are trying to increase the effectiveness of the workforce agility system; reduce their costs and achieve maximum efficiency, so investing in such companies can be useful. Therefore, it is necessary to pay attention to human capital in order to survive in the current competitive global market, and managers should properly manage human capital. Accountants should take steps to measure and report human capital, and investors should choose companies with efficient and sustainable value creation, and governments should identify and evaluate companies and different sectors of the industry by the value created with the help of human capital. In general, investors and company managers pay attention to stock market reports about companies and related financial information, including information inside and outside financial statements, as well as non-financial performance and agility of the workforce to make company decisions in the field of suggestions.

 
Keywords: Company Reputation, Financial Indicators, Non-Financial Indicators, Workforce Agility, Discrete Probit Regression.
Full-Text [PDF 1133 kb]   (18 Downloads)    
Type of Study: Research | Subject: Special
References
1. Brown, B., & J.M. Logsdon. (1999). Corporate reputation and organization identity as constructs for business and society research. In Proceedings of the International Association for Business and Society 10: 323-334.
2. Doron, M.E. (2023). Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990. Journal of Accounting and Public Policy 42(4): 107119.
3. Dowling, G. (2006). How good corporate reputations create corporate value. Corporate Reputation Review 9(2): 134-143.
4. Drucker, P.F. (1993). The rise of the knowledge society. The Wilson Quarterly 17(2): 52-72.
5. Eriqat, I.O., M. Tahir & A.H. Zulkafli. (2023). Do corporate governance mechanisms matter to the reputation of financial firms? Evidence of emerging markets. Cogent Business & Management 10(1): 2181187.
6. Ghuslan, M.I., R. Jaffar, N. Mohd Saleh & M.H. Yaacob. (2021). Corporate governance and corporate reputation: The role of environmental and social reporting quality. Sustainability 13(18): 10452.
7. Harinurdin, E. (2023). The Influence of Financial Ratio and Company Reputation on Company Stock Prices Financial Sector. In Proceedings 83(1): 47.
8. Huang, K.C., & Y.C. Wang. (2022). Do reputation concerns motivate voluntary initiation of corporate social responsibility reporting? Evidence from China. Finance Research Letters 47: 102611.‏
9. Jao, R., K. Kampo, A. Holly, A.T.Y. Suryady & A. Ruslan. (2023). Peran Corporate Governance dalam Meningkatkan Nilai Perusahaan melalui Kualitas Laba dan Corporate Reputation. Jurnal Akuntansi Bisnis Pelita Bangsa 8(01): 30-49.
10. Kang, J., R., Yu, X., Huang, M., Wu, S., Maharjan, S. Xie & Y. Zhang. (2018). Blockchain for secure and efficient data sharing in vehicular edge computing and networks. IEEE internet of things journal, 6(3), 4660-4670.
11. Larson, M.S. (2017). The rise of professionalism: A sociological analysis. Class: The Anthology, 263-286.
12. Lee, J.C., D.L. Hall & W. Wood. (2018). Experiential or material purchases? Social class determines purchase happiness. Psychological Science 29(7): 1031-1039.
13. Lee, T. (1995). The professionalization of accountancy: a history of protecting the public interest in a self‐interested way. Accounting, Auditing & Accountability Journal 8(4): 48-69.
14. Mahoney, J.T., & J.R. Pandian. (1992). The resource‐based view within the conversation of strategic management. Strategic Management Journal, 13(5): 363-380.
15. Matthews, L. (2017). Applying multigroup analysis in PLS-SEM: A step-by-step process. Partial least squares path modeling: Basic concepts, methodological issues and applications, 219-243.
16. Ozkan, A., & N. Ozkan. (2004). Corporate cash holdings: An empirical investigation of UK companies. Journal of Banking & Finance 28(9): 2103-2134.
17. Ozkan, O., M.E. Akar, O. Ozkan, O. Erdogan, N. Hadimioglu, M. Yilmaz ... & G. Suleymanlar. (2013). Preliminary results of the first human uterus transplantation from a multiorgan donor. Fertility and Sterility 99(2): 470-476.
18. Pérez-Cornejo, C., E., De Quevedo-Puente & J.B. Delgado-Garcia. (2019). How to manage corporate reputation? The effect of enterprise risk management systems and audit committees on corporate reputation. European Management Journal 37(4): 505-515.
19. Raut, P.K., J.R. Das, J. Gochhayat & K.P. Das. (2022). Influence of workforce agility on crisis management: Role of job characteristics and higher administrative support in public administration. Materials Today: Proceedings 61: 647-652.
20. Slater, S.F. (2001). Market orientation at the beginning of a new millennium. Managing Service Quality: An International Journal 11(4): 230-233
21. Tangngisalu, J., M. Mappamiring, W. Andayani, M. Yusuf & A.H.P.K. Putra (2020). CSR and firm reputation from employee perspective. The Journal of Asian Finance, Economics and Business 7(10): 171-182.
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Mousavi M, Vakilifard H, Taleb Nia G, Khalili Araghi M. Explaining the Impact of Workforce Agility through Financial and Non-Financial Indicators on Company Reputation. fa 2025; 16 (62)
URL: http://qfaj.mobarakeh.iau.ir/article-1-2781-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
year 16, Issue 62 (2025) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4679