جستجوی مقالات مرتبط با کلیدواژه « fuzzy delphi » در نشریات گروه « مالی »

The global financial crises brought traditional reporting under many criticisms, mainly due to the lack of disclosure of sufficient information in this reporting system. With the advancement of technology and emerging needs of society, managers and stakeholders have realized the importance of non-financial reporting. Integrated reporting through the inclusion of both financial and non-financial information (environmental, social, managerial, economic, etc.) in a single document improves the quality of reporting and defines the organization's prospects for value creation. The purpose of the present article is to identify integrated reporting indicators in Iran's banking industry. In this regard, after studying the literature and the background of integrated reporting, the annual report of 27 foreign banks (issued in 2022) was studied and then through the content analysis of interview scripts with experts, the initial framework including 8 main components and 47 general indicators was compiled. Next, using a questionnaire, the fuzzy Delphi method and the Fuzzy Analytical Hierarchy (FAHP) method, the general indicators were confirmed and ranked. The results of using the extracted components and indicators, as well as the opinion of banking experts and the review of laws and regulations, indicated that the final integrated reporting framework for the banking industry of Iran includes 8 components, 47 general indicators, and 172 partial indicators. This framework can be used by legislative and supervisory institutions to develop reporting standards and requirements. Also, banks can use it in order to clarify and disclose information beyond the requirements.

Integration in different industries is very important and has many benefits at different economic and social levels. Given the vastness of the telecommunications industry, this industry is no exception and the integration of telecommunications infrastructure creates a lot of added value. But the interplay between tangible or intangible indicators has emerged that policymakers must consider them all. Our goal is to examine the integration of telecommunications infrastructure and to study its interactions with economic factors in order to measure the value of investment in this integration. In order to get the right result, the experts gathered the opinion of the industry using fuzzy Delphi method, and after the process, the effective factors were investigated and the key indicators to be considered and the impact of capital were identified. Implications for the integration of telecommunications technology infrastructures and whether they can serve as a driving force for achieving other factors are discussed and discussed. As a final conclusion, it is clear that if investment is made, steps will be taken to integrate telecommunication infrastructure to protect national, environmental, resource and urban beautification interests, and provide a platform for private sector investment. In addition to providing these items, the private sector can also benefit.

One of the most complex decision issues for investors of stock exchange is evaluation of companies’ performance that can be done based on different approaches. The aim of this study was to evaluate the performance components of firms in stock exchange with a combination of fuzzy Delphi method and fuzzy cognitive mapping. Although numerous studies have been recorded in evaluating the performance of companies, but a few of them have used a Balanced Score Card (BSC) to identify performance evaluation criteria. Therefore, in this paper, first, the key elements of performance evaluation of companies were identified from investors ' perspectives using fuzzy Delphi method, among 82 of the performance evaluation elements that extracted from research literature, and then the relationships between them were examined using fuzzy cognitive mapping method, and components were ranked. Based on the findings of the five earnings growth metrics ( OPG ) , the ratio of price per share ( P / E ) ratio is the ratio of the operating interest to sales , the ratio of sales interest to sales , and the firm 's sales growth rate , which all examine firms from financial perspective , are the most important criteria in terms of investors .

The purpose of this study was to identify the effective factors of corporate governance and disclosure and transparency in assessing the quality of financial statements in selective banks in Iran. This research was based on a mixed qualitative-quantitative method with an exploratory approach. The study population included a group of financial and banking experts, who were selected through snowball sampling. In this study, which was performed through two panels, the Fuzzy Delphi method was utilized. Finally, according to the financial and banking experts’ opinions, 12 factors related to corporate governance and 22 factors related to disclosure and transparency were found to be effective in assessing the quality of financial statements in the banks. The results revealed the highest levels of agreement for the type of independent auditor's report in the category of corporate governance and important facilities and macroeconomic commitments in the category of disclosure and transparency among the experts.

Sukuk is one of the new tools growing in Islamic financing. This study aimed to identify the dimensions of sukuk risks using Fuzzy Delphi (FD) technique and by creating a conceptual model of DEMATEL to investigate the type of relationship and penetration power and dependence of Sukuk risk factors. The new aspect of this article is identifying the dimensions of Sukuk risk based on FD and innovation of the present study, in identifying the risk components and designing an interpretive structural model in creating a conceptual model and investigating the relationships between the research components using DEMATEL. The statistical population consisted of 15 financial experts. The identified factors are credit risks, interest rates, prices, liquidity, base assets and sharia. Analysis of penetration power and dependence of risk dimensions shows that credit risks, interest rates and liquidity are the most influential and sharia risks are the most effective dimensions and have the most interaction with other risk dimensions.

The main purpose of this study is to identify corporate and macroeconomic factors affecting cash holding of companies. On the other hand, an effective step for any research is to decide on the appropriate factors, and if the effective factors are removed and the factors unrelated to the research are considered, it will mislead the research objectives. For this purpose, fuzzy Delphi technique has been used to achieve consensus among panel members to determine the company's and macroeconomic factors affecting cash holding. This method reduces ambiguity, diversity, and difference of opinion between them and credits the collected data; it also increases the quality of the selected factors. For this purpose, using the research background; a questionnaire was prepared and sent to Delphi panel members, which included managers and financial managers of companies and professors of finance, accounting and economics. Delphi's research method was conducted in three rounds. Delphi panel members include economic factors; Inflation, GDP, exchange rate, economic liquidity rate, recession and interest rates and corporate factors include; Short-term and long-term debt maturities identified firm size, EPS, DPS, and financial leverage as factors influencing cash holdings.

Complexity, which is a key feature of many organizations' environments, has forced them to use external knowledge in addition to collaborating with each other and combining it with internal sources of knowledge. In this regard, it is necessary to provide an industrial agglomeration model to promote technological innovation in Iranian industries. By selecting grounded theory research method, this research explains and develops a conceptual model in the field of industrial agglomeration model to promote technological innovation in Iranian industries. The research method is mixed and in the qualitative part, interviews were conducted with 14 related experts. All the information extracted from the interviews was revealed in the form of concepts and categories and the connections between them. Finally, based on the concepts and categories developed, the research model was developed. In the quantitative method of the model, using the fuzzy Delphi method and distributing the questionnaire in three stages, the opinions of experts in the field, the importance of industrial density indicators and technological innovation and expert consensus, and prioritization of research indicators were examined. Considering the results obtained by experts and their agreed consensus in the development of industrial estates and the formation of industrial density to promote technological innovation in Iran's industrial estates, the components of government support for small and medium industries, government tax protection policies (for example, granting Tax exemption) and the natural benefits of the region are jointly ranked first and the rest of the components are ranked in the following.

The purpose of this study is to identify and validate the antecedents and consequences of blockchain acceptance in Iranian financial markets in order to provide the necessary background for assessing the readiness of financial markets for accepting blockchain technology. The implications and implications of blockchain acceptance at four levels, 12 variables, and 53 indices have been extracted from similar research literature in e-commerce and mobile banking. To validate the research indices, in addition to the documentary study, a fuzzy Delphi technique was used to refine the indices, the survey was carried out in three stages, and the results of each step were refined. Data analysis has confirmed 39 indicators. In fact, the results of this study provide useful insights for financial market researchers and policy makers in Iran to evaluate these factors so that they can utilize blockchain applications in the Iranian financial markets by changing the business model used in financial markets.

If we know startups as a mechanism for finding superior ideas, an important factor for entering innovation is finding an investor for superior ideas. Hence, the purpose of this research is to identify and prioritize and determine the Cause-and-Effect Relationship between the factors affecting start-up financing. In this regard, the decision group, include managers and experts involved in Startups establishment, knowledge-based companies, as well as present companies in Golestan province’s science and technology parks، which includes 30 people. Factors affecting the financing of startups, at first six components with sub-criteria have been identified and extracted by the Fuzzy Delphi Technique. In the following, in addition to prioritizing between components, the Cause-and-Effect Relationship between the main components, that are effective in financing startups, has been determined using DEMATEL Tecnichue. Finally, of the six main components in financing these firms, FOUR present risk factors in the idea, the market characteristic, the feature of idea and the financial characteristic have been identified as the cause and two factors of the legal characteristic and features of the infrastructure along with the subset of each of them, have been identified as an effect in Startup financing, respectively.these factors is very vital for investors startups.

The most important activity of banks throughout the world is the attraction of deposits and credit. The topic of bank credit in Iran, whose banking system is based on its own, is very important. In the present study, we seek to explain the effective factor affecting Iranian bank credit. The research methodology used in this study includes reviewing systematic literature to identify the factors affecting bank accreditation as well as classical and Delphi fuzzy qualitative methods for localizing factors and then finalizing the model of bank credit model. Also, the statistical society used in this research is academic and executive experts in the field of banking credits in Iran. The results of this study show that factors related to macroeconomic conditions as well as factors related to political and social conditions have the most impact on banking credits in Iran. The factors related to laws and regulations in Iran have the least effect on credit system.