The moderating role of information reliability on the relationship between new cost management methods and economic performance of companies

Document Type : Original Article

Authors

• Akbar Valizadeh Oghani ¹
• Fatemeh Hassanzadeh ²

¹ Assistant Professor, Department of Management &Accounting, Sarab Branch, Islamic Azad University, Sarab, Iran

² Master of Accounting, Institute of Higher Education Seraj, Tabriz, Iran.

Abstract

The present study new methods of cost management and its effect on the corporate performance with the moderating role of information reliability. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type. The systematic elimination sampling, 130 companies were selected as sample and were investigated in the period of 5 years between 2017 and 2021. The results of the research show that new technique of cost management have a direct effect on the performance of companies admitted to the Tehran Stock Exchange. Also, the ability to rely on accounting information plays a moderating role on the relationship between new cost management methods and companies' performance. The results of the present research can be used by managers of stock exchange companies as well as capital market and financial analysis activists.
Keyword: Cost Management, Company Performance, Information Reliability, Financial decision making .

Keywords

• Cost Management
• Company Performance
• Information Reliability

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