Investigating corporate culture on financial performance in accepted companies in Tehran Stock Exchange

Articles in Press

Document Type : Research Article

Authors

1 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

2 Accounting Department, Islamic Azad University, Kish International Branch, Tehran, Tehran

10.22059/jomc.2025.376891.1008664

Abstract

The purpose of this research is the effect of examining corporate culture on financial performance in companies admitted to the Tehran Stock Exchange. To measure the organizational culture, the Cameron and Queen 2006 questionnaire was used, and to measure the financial performance, the return on assets index was used using the data available in the financial statements of the companies in the period of 2018 to 2022. The method of this research is applied and descriptive survey and the statistical sample of 100 companies has been selected from the companies that had the most initial capital in terms of capital in the classification of their industry group. The relationship between the components of corporate culture and the financial performance of companies was investigated using Pearson's correlation coefficient, and finally a suitable regression model was fitted. The results showed that apart from the positive and significant relationship between the culture of specialism and financial performance, no significant relationship was confirmed between the hierarchical culture and the market.

Keywords

Main Subjects

Organizational Culture Management

Articles in Press, Accepted Manuscript
Available Online from 27 January 2025

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