International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Modeling corporate reputation in companies admitted to the Tehran Stock Exchange

Document Type : Original Article

Authors
Kaveh Parandin 1
Seyyed hesam vaghfi 1
tayebeh jamshidi 2
Somayeh Hosseini Aghdaei 3
Mohsen Shaverdi 4
1 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran,
2 PhD, Accounting Department, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran.
3 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
4 Master student of accounting, Department of Accounting, Payame Noor University, Tehran, Iran,
10.30495/ijfma.2024.77519.2105
Abstract
The purpose of this research is to model reputation in Tehran Stock Exchange companies using structural modeling. The present research has investigated the positive or negative impact of factors affecting the reputation of organizations. According to the modern operating trends of any organization, regardless of the organization's structure, the nature of operations is exposed to reputation and the resulting damages are mostly of high severity; because reputation is one of the biggest intangible assets for any business. The present research deals with the modeling of reputation in Tehran Stock Exchange companies in 2023 using structural modeling. The research method of the current study is based on the objective, applied, and based on the type of data, it is a quantitative research type. To implement the fuzzy Delphi method, the opinions of 15 experts were examined. The questionnaire obtained from the fuzzy Delphi section, which was approved by experts, has been given to 384 shareholders of the stock exchange in the structure analysis section to investigate the factors affecting reputation.The method of data collection is of a descriptive type and due to the use of a questionnaire, it is considered part of survey research. According to the coefficients of the tests, the financial reputation variable has the most influence and the social reputation of the company has the least influence on the reputation. In this regard, the results have shown that all the investigated factors (management reputation, financial reputation, and social reputation) have a significant effect on reputation.
Keywords
Social reputation
corporate reputation
financial reputation
management reputation
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