نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Due to existing restrictions, the financial markets of developing countries face problems in securing the resources needed from the flow of the free economic system. In such economic systems, governments appear as actors who, with the aim of maintaining the stability of industries under the restrictions imposed on their industries, try to prevent the emergence of financial crisis-causing risk factors by injecting resources into companies active in capital markets. In addition to the possible reductive consequences of such policies in these economic systems, the phenomenon of zombification of firms can be considered a factor in facilitating the achievement of hidden financial outcomes. Hence, the aim of this study is to provide a framework based on cognition the causes and consequences of zombification of capital market companies. This study, which is considered mixed methodology, seeks to present a paradigmatic framework by the approach of Strauss and Corbin (1998) for cognition the reasons for the phenomenon of zombification of firms as a hidden trend in the capital market and its consequences. Then, by measuring the content validity ratio (CVR) and test-retest reliability on the one hand and utilizing two bases of exploratory factor analysis and confirmatory The research findings, based on 359 open codes, indicate the identification of "60" propositional themes, "10" central components, and "5" structural categories in the qualitative section to draw a paradigmatic pattern of zombification of capital market companies. In addition, by implementing the orthogonal rotation analytical process along with measuring the criteria of the presented model, the structural suitability of the research model was examined through exploratory factor analysis and confirmatory factor analysis. The findings indicate convergence between the central components in line with the conceptual themes identified in the context of the study, which can indicate the generalizability of the identified criteria in the qualitative section.
کلیدواژهها [English]
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