Sport Management Studies

The impact of business capabilities on financing performance through the mediation of financial management efficiency of sports startupsFirst

Document Type : Research Paper

Authors

Zohre Khosravipoor 1
Mohammad Reihani 1
Zahra Taslimi 2

1 Department of Sport Sciences, Faculty of Humanities, Bojnourd University, Bojnourd, Iran.

2 Department of Physical Education, Farhangian University, P.O. Box 14665-889, Tehran, Iran.

https://doi.org/10.22089/smrj.2026.18522.4198
Abstract
The present study was conducted to investigate the effect of business capabilities on financing performance with the mediating role of financial management efficiency in sports startups. This research is descriptive-correlational and applied in terms of purpose and was conducted using a survey method. The statistical population included experts and specialists in sports businesses, and the data were collected with a researcher-made questionnaire. Structural equation modeling and confirmatory factor analysis were used to analyze the data using SPSS and SmartPLS software. The findings showed that business capabilities do not have a direct effect on financing performance, but they do affect it through financial management efficiency. These results confirm the mediating role of financial management efficiency in transforming organizational capabilities into better financial performance and emphasize the importance of developing efficient financial systems along with strengthening business capabilities as the main condition for the financial success of sports startups.

Keywords

Sports startups
business capabilities
financial management efficiency
financing performance
Subjects
Sport Management Studies
Volume 18, Issue 98 - Serial Number 98
September and October 2026

  • Receive Date 20 September 2025
  • Revise Date 25 May 2026
  • Accept Date 14 May 2026

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