Volume 13, Issue 50 (Spring 2025)
IUESA 2025, 13(50): 85-99 |
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Explore the Role of Smart City on the relationship between financial information disclosure and innovation efficiency. IUESA 2025; 13 (50) :85-99
URL: http://iueam.ir/article-1-2204-en.html
URL: http://iueam.ir/article-1-2204-en.html
Abstract: (38 Views)
The purpose of this research was the impact of digital transformation as one of the smart citiy tools on the relationship between financial information disclosure and innovation efficiency. The spatial domain of this research was the companies admitted to the Tehran Stock Exchange and the temporal domain was the years between 2018 and 2022. The current research is in the category of applied research, if the classification of types of research based on nature and method is considered, the current research method is in the category of descriptive research in terms of nature, and in terms of method, it is considered in the category of cause and effect research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first, pre-tests of heterogeneity of variance, Limer's F test, Hausman test and Jarek-Ber test and then multivariate regression test were used to confirm and reject the research hypotheses (Eviuse software). The results of the research showed that there is a significant relationship between the disclosure of financial information and innovation efficiency. Digital transformation affects the relationship between financial information disclosure and innovation efficiency.
Type of Study: Research |
Subject:
Special
Received: 2025/07/14 | Accepted: 2025/03/21 | Published: 2025/03/21 | ePublished: 2025/03/21
Received: 2025/07/14 | Accepted: 2025/03/21 | Published: 2025/03/21 | ePublished: 2025/03/21
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