Designing a patern for risk estimation of Financing in the transportation industry the impact on financial performance

Document Type : Original Article

Authors
hossein soltani nejad 1
roya darabi 2
mohsen hamidian 3
1 PhD Student in Financial Management, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
2 Professor of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Associate Professor of Accounting, Department of Management and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
10.30495/jik.2024.78083.4635
Abstract
Transportation with current conditions is a professional and specialized industry based on technology and capital. Therefore, the business activities of companies have an urgent need for significant financing at each stage of their business cycle and development. The purpose of this research was to identify and analyze multiple factors of financing risk in the transportation industry. This research is combined with the understanding of the importance of factors and key elements affecting the financing risk of the transportation industry and considering that there was no clear and coherent framework regarding the research subject in the scientific community of the country, by adopting the financing risk approach and its undeniable role on The financial performance of companies, in the first stage, through the data analysis approach of the foundation, after conducting 15 semi-structured interviews with experts, it has modeled the financing risk pattern in the transportation industry based on the qualitative research strategy and using MAXQDA coding software, then In the second stage (quantitative part), the relationship between the elements of the theory has been subjected to a quantitative test using Smart PLS2 software with the participation of 384 experts and specialists in the transportation industry. During that, 94 sub-categories were identified and finally, using the data obtained from the questionnaire, the effect of these factors on the performance of the companies in the transportation industry was investigated, during which it was determined that financing risk will have a negative effect on the performance of the companies.
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