Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Examining the relationship between research and development investments and company performance with the effects of company risk moderation and business strategy

Document Type : Original Article

Authors
ali rezaee 1
zahra mashkori 2
1 Assistant Professor of Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Master's student in accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
The purpose of the current research is to examine the relationship between research and development investments and company performance with the effects of company risk modifiers and business strategy in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 150 companies were selected through systematic elimination sampling for a period of 6 years between 1396 and 1401, and the data related to the research variables were collected in Excel software using EViews statistics were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between research and development investments and company performance. Also, company risk and business strategy have an effect on the relationship between research and development investments and company performance.
Keywords
Research and development investments
company performance
company risk
business strategy

Subjects