Ấn phẩm:
The moderating effect of operational performance on the relationship between quality management and corporate financial performance: Evidence from listed food manufacturing companies in VietNam
Tóm tắt
This study examines the effect of quality management on the financial performance of food processing companies listed on Vietnam's stock market. Using OLS estimation and hierarchical regression, results show that firms with ISO 22000 certification perform better financially. Operational performance significantly impacts financial outcomes, with production flexibility and cost efficiency negatively affecting financial performance, while inventory turnover has a positive impact. Additionally, cost efficiency and inventory turnover moderate the relationship between quality management and financial performance, suggesting that ISO 22000-certified firms with efficient costs and faster inventory turnover achieve superior financial results.
Mô tả
Tác giả
Tran Thi Thu Trang PhD
Le Thanh Huyen PhD
Le Thanh Huyen PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Food manufacturing companies , Financial performance , Operational performance , Quality management
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
