Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on The judgment of investors companies A case study: )in Amirabad Port Special Economic Zone Investor(

Document Type : Original Article

Authors
Ferdos asl saeeidi pour 1
Parvaneh Zeraati foukolaei 2
1 Masters degree, Department of Public Administration, Joibar Branch, Islamic Azad University, Joibar, Iran.
2 Assistant Professor, Department of Production Management, Joibar Branch, Islamic Azad University, Joibar, Iran.
10.22034/jmek.2023.397242.1090
Abstract
This research examines the role of investors' subjectiveness in predicting the profits of companies. The purpose of this research is to investigate the effect of the quality of the disclosure of the nature of the business, the explanatory report of the management and financial performance of the company on the judgment of investors regarding investment in Amirabad port. In order to collect data, a scenario-based questionnaire was used. The time domain of the research is 1401, the statistical population includes all the professional investors active in the special economic zone of Amirabad port, and the research sample includes 70 investors. In order to test the research hypotheses, univariate analysis of variance was used and the research estimates were made using SPSS 16 and PLS software. The results of the research indicate that in the conditions of having the quality of financial performance and the quality of disclosure of the nature of the business, the willingness of investors to invest in Amirabad port increases. In addition, the results of the research showed that when there is a quality disclosure of the nature of the business and the quality of financial performance, investors consider the company's profit more.

Keywords

Subjects

Management, Economics and Entrepreneurship Studies
Volume 6, Issue 1
Spring 2025

  • Receive Date 22 May 2023
  • Revise Date 01 June 2025
  • Accept Date 24 May 2023