اکبری، محسن؛ اسماعیل‌زاده، محمد. (1392). نقش قابلیت‌های پویا در خلق مزیت رقابتی. چشم‌انداز مدیریت بازرگانی، ۱۵(۳)، ۱۴۴-۱۲۷.
اکبری، محسن؛ فرخنده، مهسا؛ ایاغ، زهرا. (1398). بررسی تأثیر رقابت در بازار محصول بر عملکرد مالی با تعدیل‌کنندگی کیفیت افشای اطلاعات. مدیریت دارایی و تأمین مالی، 7(1)، 44-29.
حاجیها، زهره.، خراط‌زاده، محدثه. (1393). رابطه فرهنگ سازمانی و کاربرد نوآوری‌های حسابداری مدیریت در شرکت های پذیرفته شده در بورس اوراق بهادار تهران، حسابداری مدیریت، 7(۱): 35-48.
حاجیها، زهره؛ قیلاوی، مونا. (1391). استفاده از تکنیک تحلیل پوششی داده‌ها برای سنجش کارایی شرکت‌های تولیدی پذیرفته شده در بورس اوراق بهادار تهران با استفاده از الگو مبتنی بر گزارشگری مالی. مهندسی مالی و مدیریت اوراق بهادار، 3(12)، 130-111.
حسین‌زاده شهری، معصومه؛ شاهینی، صاحبه. (1397). تأثیر قابلیت پویا و قابلیت نوآوری بر مزیت رقابتی. کاوش‌های مدیریت بازرگانی، 10(19)، 141-123.
عطاران، جواد؛ دیواندری، علی و آدینف، حیات. (1391). شناسایی عوامل مؤثر بر تحکیم بازار (تحقق مزیت رقابتی پایدار) خدمات بانکی در بانک ملت بر مبنای دیدگاه منبع‌محور. مدیریت‌بازرگانی، 4(12)، 112-91.
کاردان، بهزاد؛ ودیعی‌نوقابی، محمدحسین؛ امیدفر، مهدی. (1398). رابطه غیرخطی رقابت بازار محصول و کیفیت گزارشگری مالی. پژوهش‌های حسابداری مالی و حسابرسی، 11(41)، 196-177.
کریمی مزیدی، احمد رضا؛ اسلامی، قاسمی؛ ناجی و عظیمی، زهرا. (1392). «نقش قابلیت‌های دانش محور در عملکرد شرکت‌ها، از دیدگاه قابلیت‌های سازمانی (الگو قابلیت‌های سازمانی دانش محور- عملکرد)». پژوهش و توسعة فناوری، 3(6)، 26-1.
مبینی‌دهکردی، علی؛ وهابی ابیانه، محبوبه؛ باغستانی، بیتا. (۱۳۹۵). بررسی تأثیر بعد پیکره‌بندی مجدد منابع داخلی از قابلیت‌های پویا بر عملکرد کسب و کارها. مدیریت منابع انسانی در صنعت نفت، ۷(۲۸)، ۲۷-۴.
نمازی، محمد؛ مقیمی، فاطمه. (1397). تأثیر نوآوری و نقش تعدیلی مسئولیت‌پذیری اجتماعی بر عملکرد مالی شرکت‌ها در صنایع مختلف. بررسی‌های حسابداری و حسابرسی، 25(2)، 310- 289.
ولیان، حسن؛ کوشکی‌جهرمی، علیرضا؛ بودلایی، حسن. (1396). طراحی الگو رویکرد قابلیت‌های سازمانی مبتنی بر تئوری نقاط مرجع استراتژیک. پژوهش‌های مدیریت راهبردی، 23(65)، 151-131.
نصیری، محمود؛ قائمی، محمدحسین. (1399). افزایش سرمایه و کیفیت گزارشگری مالی، دانش حسابداری، 11(3)، 34-1.
بهارستان، جلال؛ خانمحمدی، محمدحامد؛ یزدانی، شهره. (1398). رتبه‌بندی روش‌های اندازه‌گیری شفافیت گزارشگری مالی: کاربرد تجزیه و تحلیل سلسله‌مراتبی، دانش حسابداری، 10(2)، 182-157.
References
Akbari, M., Esmaeelzade, M. (2013). The role of dynamic capabilities in creating competitive advantage. Business Management Perspective,15(3), 127-144 [In Persian].
Akbari, M., Farkhondeh, M., Ayagh, Z. (2019). Investigating the effect of product market competition on financial performance by moderating role of information disclosure quality: the companies Listed in Tehran Stock Exchange. Journal of Asset Management and Financing, 7(1), 29-44 [In Persian].
Amit, R., Schoemaker, P.J. (1993). Strategic assets and organizational rent. Strategic Management Journal, 14(1), 33–46.
Aruldoss, M., Travis, M.L., Venkatesan, P. (2015). A reference model for business intelligence to predict bankruptcy. Journal of EnterpriseInformation Management, 28(2), 186- 217.
Attaran, J., Divandari, A., Adinov, H. (2012). A resource based view to identifying the influential factors in sustainable competitive advantage of banking service in Bank Mellat. Journal of Business Management,4(2), 91-112 [In Persian].
Baharestan, J., Khanmohamadi, M., Yazdani, S. (2019). Ranking financial reporting transparency methods: An application of analytical hierarchy process. Journal of Accounting Knowledge, 10(2), 157-182 [In Persian].
Banker, R., Charnes, A., Cooper, W.W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. Management Science, 30(9), 1078–1092.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Managemen, 17(1), 99-120.
Barton, J., Simko, P.J. (2002). The balance sheet as an earnings management constraint. The Accounting Review, 77(4), 1–27.
Batabyal, A.A., Beladi, H. (2016). The effects of probabilistic innovations on Schumpeterian economic growth in a creative region. Economic Modelling, 53(2), 224–230.
Bolton, P., Scheinkman, J., Xiong, W. (2006). Executive compensation and short-termist behavior in speculative markets. Review of Economic Studies, 73(5), 577–610.
Chang, T.C., Chuang, S.H. (2011). Performance implications of knowledge management processes: Examining the roles of infrastructure capability and business strategy. Expert Systems with Applications, 38(5), 6170-6178.
Coombs, J.E., Bierly, P.E. (2006). Measuring technological capability and performance. R&D Management, 36(4), 421–438.
Cruz, A.M., Haugan, G.L. (2019). Determinants of maintenance performance: A resource-based view and agency theory approach. Journal of Engineering and Technology Management, 51(10), 33-47.
D'Aveni, R.A., Dagnino, G.B., Smith, K.G. (2010). The age of temporary advantage. Strategic Management Journal, 31(13), 1371–1385.
Dechow, P.M., Ge, W., Larson, C.R., Sloan, R.G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17–82.
Dierickx, I., Cool, K. (1989). Asset stock accumulation and sustainability of competitive advantage. Management Science, 35(3), 1504–1511.
Dutta, S., Narasimhan, O., Rajiv, S. (1999). Success in high technology markets: Is marketing capability critical? Marketing Science, 18(4), 547–568.
Dutta, S., Narasimhan, O., Rajiv, S. (2005). Conceptualizing and measuring capabilities: Methodology and empirical application. Strategic Management Journal, 26(12), 277–285.
Duysters, G., Hagedoorn, J. (2000). Core competencies and company performance in the worldwide computer industry. Journal of High Technology Management Research, 11(1), 75–91.
Eisenhardt, K. (1989). Building theories from case study research. The Academy ofManagement Review, 14(4), 532-550.
Francis, J., Lafond, R., O lsson, P., Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295–327.
Fung, M.K. (2015). Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research, 32(1), 55–75.
Fung, M.K. (2018). Fraudulent financial reporting and technological capability in the information technology sector: A resource-based perspective. Journal Business Ethics, 156, 577–589.
Grant, R. (2002). Contemporary strategy analysis: Concepts, techniques, applications (4th ed.). Oxford: Blackwell.
Griliches, Z. (1984). R&D, patents, and productivity. Chicago, IL: University of Chicago Press.
Hajiha, Z., Ghilavi, M. (2012). Using data envelopment analysis technique to measure the efficiency of manufacturing companies listed on the Tehran Stock Exchange using a model based on financial reporting. Financial Engineering and Securities Management, 3(12), 111-130 [In Persian].
Hajiha, Z., Kharatzadeh, M. (2014). the relationship between organizational culture and use of management accounting innovations in companies listed in Tehran Stock Exchange. Management Accounting, 7(1), 35-48 [In Persian].
Hall, B., Mairesse, J., Brastetter, L., Crepon, B. (1998). Does cash flow cause investment and R&D: An exploration using panel data for French, Japanese, and United States scientific firms. In D. Audretch & A. Thurik (Eds.), Innovation, industry evolution and employment. Cambridge: Cambridge University Press.
Han, H.S., Lee, J.N., Seo, Y.W. (2008). Analyzing the impact of a firm's capability on outsourcing success: A process perspective. Information & Management, 45(1), 31-42.
Helfat, C., Raubitschek, R. (2000). Product sequencing: Coevolution of knowledge, capabilities and products. Strategic Management Journal, 21(10/11), 961–979.
Hoseinzadeh Shahri, M., Shahini, S. (2018). The impact of dynamic capability and innovation capability on competitive advantage. Journal of Business Administration Researches, 10(19), 123-141 [In Persian].
Hunt, S.D. (2000). A general theory of competition: Resources, competences, productivity, economic growth. Thousand Oaks, CA: Sage Publications.
Iqbal A., Rao, Z.R., Tauni, M.Z., Jebran, K. (2017). Modeling product market competition and reporting quality: The transitional economy of China. Managerial Finance, 43(2), 12-36.
Jiang, W., Wang, A.X., Zhou, K.Z. Zhang, C. (2019). Stakeholder relationship capability and firm innovation: A contingent analysis. Journal of Business Ethics, 167, 111–125.
Jones, J.J. (1991). Earnings management during import relief investigation. Journal of Accounting Research, 29(2), 193–228.
Kardan, B., Vadieyee Noghani, M.H., Omifar, M. (2019). Nonlinear relationship between product market competition and financial reporting quality. Financial Accounting and Auditing Research, 11(41), 177-196 [In Persian].
Karimi Mazidi, A.R., Eslami, Gh., Naji Azimi, Z. (2013). The role of knowledge-based capabilities in the performance of companies, from the perspective of organizational skills (knowledge-based organizational capabilities model- performance). Technology Research and Development, 3(6), 1-26 [In Persian].
Li, J., Xia, J., & Zajac, E. J. (2018). On the duality of political and economic stakeholder influence on firm innovation performance: Theory and evidence from Chinese firms. Strategic Management Journal, 39(1): 193–216.
Li, S., Shang, J., Slaughter, S.A. (2010). Why do software firms fail? Capabilities, competitive actions, and firm survival in the software industry from 1995 to 2007. Information Systems Research, 21(3), 631–654.
Madhavaram, S., Hunt, S. (2008). The service-dominant logic and a hierarchy of operant resources: Developing masterful operant resources and implications for marketing strategy. Journal of the Academy of Marketing Science, 36(1), 67-82.
Makadok, R. (2001). Toward a synthesis of the resource-based and dynamic-capability views of rent creation. Strategic Management Journal, 22(5), 387-401.
Mendelson, H., Kraemer, K.L. (1998). The information industries: Introduction to the special issue. Information Systems Research, 9(4), 298.
Mobini Dehkori, A., Vahabi, M., Baghestani, B. (2016). Investigating the effect of internal resource re-configuration of dynamic capabilities on the businesses performance. Human Resource Management in Oil Industry,7(28), 4-27 [In Persian].
Mulligan, P. (2002). Specification of a capability-based IT classification framework. Information & amp. Management, 39(8), 647-658.
Namazi, M., Moghimi, F. (2018). Effects of innovations and moderating role of corporate social responsibility on the financial performance of the firms listed on the Tehran Stock Exchange in different industries. Accounting and Auditing Review, 25(2), 289-310 [In Persian].
Nasiri, M., Ghaemi, M. (2020). Seasoned equity offering and financial reporting quality. Journal of Accounting Knowledge, 11(3), 1-34 [In Persian].
Nelson, R.R. (1991). Why do firms differ, and how does it matter? Strategic Management Journal, 12(3), 61-74.
O’cass A, Ngo L.V (2007). Balancing external adaptation and internal effectiveness: Achieving better brand performance. Journal of BusinessResearch, 60(2), 11-20.
O'Cass, A., Weerawardena, J. (2009). The effects of perceived industry competitive intensity and marketing related capabilities: Drivers of superior brand performance. Industrial Marketing Management, 39(4), 571-581.
Peteraf, M.A. (1993). The cornerstones of competitive advantage: A resource-based view. Strategic Management Journal, 14(3), 179–191.
Piotr, W. (2015). Exploring links between dynamic capabilities perspective and resource-based view: A literature overview. International Journal of Management and Economics, 45(1), 83-107.
Reichert, F.M., Zawislak, P.A. (2014). Technological capability and firm performance. Journal of Technology Management & Innovation, 9(4), 20-35.
Ross, J.W., Beath, C.M., Goodhue, D.L. (1996). Develop long-term competitiveness through IT assets. Sloan Management Review, 38(1), 31-42.
Ruggiero, J. (1996). On the measurement of technical efficiency in the public sector. European Journal of Operational Research, 90, 553–565.
Salunke, S., Weerawardena, J., McColl-Kennedy, J.R. (2011). Towards a model of dynamic capabilities in innovation-based competitive strategy: Insights from project-oriented service firms. Industrial Marketing Management, 40, 1251–1263.
Schumpeter, J.A. (1954). History of economic analysis. Oxford: Oxford University Press.
Sher, P.J., Lee, V.C. (2004). Information technology as a facilitator for enhancing dynamic capabilities through knowledge management. Information & amp; Management, 41(8), 933-945.
Slater S.F., Narver J.C. (1995). Market orientation and the learning organization. Journal of Marketing, 59, 63-74.
Teece, D.J., Pisano, G., Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509-533.
Thijs P., Xavier, M. (2015). Strategies for knowledge use in R&D and their implications for innovative performance. Introductory Business & Management, 47(1), 47-60.
Tyler, B.B. (2001). The complementarity of cooperative and technological competencies: A resource-based perspective. Journal of Engineering and Technology Management, 18(1), 1-27.
Valiyan, H., Kooshki Jahromi, A., Bolaei, H. (2017). Designing an organizational capabilities approach models based on strategic reference points theory. Strategic Management Researches, 23(65), 131-151 [In Persian].
Wang, Y., Sh., Hsu, T.H. (2018). Dynamic capabilities of biologics firms in the emerging business market: Perspective of dynamic capabilities evident. Industrial Marketing Management, 71(2), 5-18.
Weerawardena, J., O’cass, A., Julian, C. (2006). Does industry matter? Examining the role of industry structure and organizational learning in innovation and brand performance. Journal of Business Research, 59, 37-45.
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171-180.
Wu, J., Ma, Zh., Liu, Zh. (2019). The moderated mediating effect of international diversification, technological capability, and market orientation on emerging market firms' new product performance. Journal of Business Research, 99(2), 524-533.
Zhang, M.J. (2005). Information systems, strategic flexibility and firm performance: An empirical investigation. Journal of Engineering and Technology Management, 22(3), 163-184.
)
