Presenting a sustainability model for asset value based on political and economic stability

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The purpose of this study was to provide a model of asset value stability based on political and economic stability; Research method in terms of purpose, basic-applied in terms of data type, mixed exploratory type. The statistical population of the qualitative part of the research included experts and senior managers of leading companies listed on the Tehran Stock Exchange, economic managers and professors of economics. To determine the samples of this study and to determine this group of experts, purposive non-random sampling method was used for 30 people. The second group of the statistical population of this study included all companies listed on the Tehran Stock Exchange that using the systematic removal sampling method, 63 companies were selected as the sample of the study. To collect the data, semi-structured interview tools and modern software and scheduling software were used, as well as financial statements and information of the board of directors of the companies. The data analysis method in the qualitative part was fuzzy Delphi technique. In the inferential and quantitative sections, we used the data panel regression model to answer the research questions. The results showed that the indicators of stability of asset value are book value, market value, present value of assets and positive growth of assets. Finally, four models with different indicators of asset value stability for asset value stability based on political and economic stability were presented.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:11 Issue: 42, 2022
Pages:
303 to 314
https://magiran.com/p2415976  
مقالات دیگری از این نویسنده (گان)