Hadi Nouri Naghadeh; Hossein Akbari Yazdi
Abstract
The current research was conducted with the aim of investigating the impact of corporate governance and market orientation on the financial and social performance of large sports companies in Iran, considering the mediating role of company size. The current research was a correlational research. The ...
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The current research was conducted with the aim of investigating the impact of corporate governance and market orientation on the financial and social performance of large sports companies in Iran, considering the mediating role of company size. The current research was a correlational research. The statistical population of the present study included all senior managers of the selected large sports companies in Iran, whose number included 154 people. Finally, using the sampling method, all of these people were identified as the research sample. Standard questionnaire was used as the research instrument. In order to analyze the data, the method of structural equations was used. The whole process of data analysis was done in SPS, PLS software. The results of this research showed that corporate governance has an impact on financial performance of 0.400 and corporate governance has an impact on social performance of 0.364. Also, the results of this research showed that market orientation has a 0.385 effect on financial performance and market orientation has a 0.236 effect on social performance. The effect is not significant. The results of this research showed corporate governance has an effect on company size of 0.605 and has an effect on company size of 0.311. According to the results, it was determined according to the Sobel test statistic, which is higher than 1.96, it can be stated that company size plays a mediating role on the relationship between corporate governance and market orientation with the financial and social performance of large Iranian sports companies.
mehran haghparast; mohammad soltanhoseini; Davoud Nasr esfahani
Abstract
The main goal of this research was to develop financial management in sports organizations using artificial intelligence language models. The methodology of this research was qualitative. Data was collected through interviews with language models ChatGPT, Command-R, Claude, Google Gemini, Mistral, and ...
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The main goal of this research was to develop financial management in sports organizations using artificial intelligence language models. The methodology of this research was qualitative. Data was collected through interviews with language models ChatGPT, Command-R, Claude, Google Gemini, Mistral, and LLaMA, and initial coding was done using AI TalkBot. Then, to validate the codes, researchers re-encoded the extracted codes and then analyzed them using a Charmaz constructivist approach. The validity and reliability of the research were confirmed using triangulation method, re-coding by a financial expert in sports, and Cohens Kappa coefficient. As a result, 240 initial codes were identified, which were reduced to 28 focused codes in later stages, and finally to 10 core codes. The findings include financial health and accountability, improvement in disclosure in financial reports, operational budget planning, financial data analysis based on commitment, financial risk management, cash flow management, cost management and process improvement, human capital, investment and financial supporters, and the use of advanced financial technologies on blockchain platform. These axes are interconnected and each axis helps strengthen other axes. The proposed model contributes to improving transparency, accuracy in budget planning, and financial risk management in sports organizations, and implementing this model can lead to long-term financial sustainability and growth of sports organizations.
