جستجوی مقالات مرتبط با کلیدواژه « rating » در نشریات گروه « حسابداری »

Accounting software is considered as one of the important components of accounting information systems. Therefore, it is important to examine the presence or absence of the main features of an accounting information system in these softwares in line with the components of this research. An accounting information system should have features such as compatibility, flexibility, internal control, general features, training and reporting structure. Therefore, the main goal of this research is the effect of effective factors in evaluating the implementation of accounting software in companies. The research method is descriptive-survey and completely practical in terms of type. Questionnaire and interview are the two main techniques for collecting primary research data. The statistical population in this research is the companies for which the accounting software was implemented in 1400. In line with data analysis, two methods of descriptive and inferential statistics have been used. In the inferential analysis section, one-sample T-test was used and Friedman's test was used to rank the effective factors in evaluating the deployment of accounting software. The results showed that the effective factors in evaluating the implementation of accounting software in companies generally have a good effect. That is, the accounting software used in the investigated companies has a favorable condition in terms of general features, compatibility, flexibility, internal controls, training and reporting structure, and these features are included in the used software.

The aim of the current research is to rank the factors affecting the choice of customers in business, which is descriptive-surveillant in terms of practical purpose and based on nature and method. A qualitative method has been used to analyze the data. For this purpose, we identified the factors affecting the customer's choice in the business through textual content analysis, which were selected by the snowball method. Finally, after the necessary investigations, 9 factors affecting customer selection in business were identified, and in the next step, we ranked them through the ANP-DEMATEL method. The results of the research showed that the prioritization of the following customer selection criteria is as follows: brand and durability of the product; previous experiences, price, awareness, quality, durability, health and suitable and attractive packaging of the product, rewards, the key to success, benefits. and the appearance of the product, easy access to the product.

Credit risk is one of the most important risks that affect Monetary and financial institutions. The main purpose of the paper is to assess the effect of credit risk on stock returns. Firstly, by reviewing the theoretical foundations, researches and expert opinion, quantitative and qualitative factors influencing the credit rating were determined. Then a questionnaire prepared according to the expert's opinions based on the Iranian environment, the degree importance of the indicators was determined and Using the Topsis model, the ranking of 106 Tehran Stock Exchange (TSE) companies in 2011-2015 was based on credit risk with the same and different significance of the indicators Then, based on the results of the ranking, stock portfolios was formed, finally, the effect of credit risk on stock returns in two different situations With the same and different significance were determined. According to the results, the effect of credit risk on returns in both of the same and different degree of importance, by analyzing the combined data, meaningless and by analyzing panel data, is meaningful and reverse.

One of the essential needs of Iranian financial market participants (including money market and capital market participants) is rating Iranian banks based on their financial strength. This rating helps stakeholders, including shareholders, investors, customers, central bank and etc., to obtain more accurate information regarding inherent safety and soundness of Iranian banks. The aim of this study is rating Iranian banks, based on financial strength, specifically those listed on the Tehran Stock Exchange (TSE) and Iran OTC market. All the banks were separated into two groups of privatized and non-governmental banks. The period of the research is 5 years from 2012 to 2016. For this purpose, first a financial strength score was determined for each of the banks using a reflective component-based model which includes 4 dimensions, 8 factors and 51 indicators, Then the banks were ranked based on their financial strength scores in two separate groups of privatized and non-governmental banks. The results show that privatized banks compared with non-governmental banks have higher financial strength scores. In the group of privatized banks, Mellat Bank had the highest score and hence the highest rank in terms of financial strength. In the group of non-governmental banks, Pasargad Bank, EN Bank and Parsian Bank, respectively had the highest scores and hence the highest ranks in terms of financial strength.

In company’s bankruptcy, stockholders, creditors and other stakeholders incurred lose and got affected. Thus, before any decisions, it is necessary to consider whether there is any signs of bankruptcy. In this research, after recognition of influencing variables on companies’ bankruptcy, quantitative variables were extracted from bankrupt companies’ financial statements and a questionnaire was used to measure these quantitative variables importance level. Afterwards, we ranked recognized factors using TOPSIS_AHP technique. After recognition and ranking efficient variables in bankruptcy, it was revealed that the most important factor of bankruptcy is the lack of market understanding. The ratio of total debts to total assets and managers attitudes were recognized as other key factors in bankruptcy.

This study aims at rating public and private banks based on electronic services rendered by them. Experience shows that in a competitive arena, only those banks and financial institutions that have an efficient, effective, and strong operation remain in the banking network and continue to work successfully. Therefore, it is highly recommended that banks and financial institutions try new methods of rendering banking services so that they can win the big competition. Based on relevant data, different banks act differently in terms of rendering banking services. These data could be helpful to various groups with diverse motivations, including bank's managers, Central Bank's directors, and bank's customers. In fact, the mentioned groups would like to be aware of the level and quality of electronic banking services in each bank so that they could identify which bank submits the best electronic banking services.
The present study tries to utilize 18 indices defined by Central Bank's experts to rate 13 public and private banks. To this end, relative weights of the mentioned indices are calculated through various questionnaires and using numerical taxonomy method. Extracted data cover various electronic banking activities in a period of one year (1389 (2010/11)). Findings of the study indicate that Bank Pasargad, Bank Melli Iran, and Parsian Bank rank 1st to 3rd in terms of electronic banking services while Tejarat Bank ranks the last in this regard.

This study investigates for developing a model for corporate governance rating in Iran. We review corporate governance literature and resources and after taking into account social, economic, political and cultural conditions of Iran, the conceptual model and questionnaire was prepared. Based on the developed conceptual model, ownership effects, shareholders right, transparency and board effectiveness were selected as criteria of the model. Every criterion includes some components and every component has some indicators. The questionnaire was filled by academic and capital market experts and analyzed by AHP and TOPSIS methods and final model was developed. Research findings show that transparency, board effectiveness, shareholders rights and ownership effects orderly have the biggest coefficients in the model. Consistency rate of criteria's and components is also in the acceptable level. (Below 10%)