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Identification and prioritization of effective elements in usefulness of information and efficiency of stock price using multicriteria decision making (DANP) | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 26 بهمن 1403 اصل مقاله (1.26 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.32052.4753 | ||
| نویسندگان | ||
| Sareh Teimouri1؛ Hossein Kazemi* 1؛ Reza Ehtsham Rasi2 | ||
| 1Department of Accounting, Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
| 2Department of Industrial Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
| تاریخ دریافت: 23 شهریور 1402، تاریخ پذیرش: 07 آذر 1402 | ||
| چکیده | ||
| Nowadays, it is necessary to enhance the usefulness of information and investigate effective indices in making decisions. The research aims to make decisions and identify the effective elements in making decisions by the users of accounting information. In the current study, the effective elements have been selected from 8 classes and 26 sub-elements using a matrix questionnaire according to the views of the experts. Then, the Fuzzy Dematel DANP method was used to determine the connections, intensity of effectiveness and impactability and to weigh and prioritize the elements, a network analysis process was used. The results of the fuzzy Dematel method (DANP) indicated that the elements including the items of financial statements (0.1347), the structure of the quality board of directors (0.1305), and the structure of quantitative ownership (0.128) are the most effective elements in making decisions and efficiency of stock price, respectively. Out of basic elements, the items of financial statements with the weight of 0.1347 have priority and the sub-elements involving operational cash flow (0.3450), capital cash flow (0.3367), and financing cash flow (0.3183) are the first to third priorities, respectively. Also, the return on total assets (1.816), current ratio (1.791) and inventory turnover ratio (1.751) have been the most impactable elements according to the computed weights. | ||
| کلیدواژه‌ها | ||
| Usefulness of information؛ efficiency of stock price؛ DANP technique | ||
| مراجع | ||
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[1] A.M. Alimohammadi, A. Tavangar, and M.J. Sharifi, The role of quality accounting information management system in investment selection, J. Account. Knowledge Manag. Audit. 7 (2018), no. 28. [2] M.A. Aqhaei, A. Anvari Rostami, V. Ahmadian, and G. Montazeri, Ranking qualitative features of accounting information based on views of providers, auditors and users of financial statements: Application of AHP, J. Exper. Account. Stud. 10 (2012), no. 38, 1–27. [3] W.Y. Chiu, G.H. Tzeng, and H.L. Li, A new hybrid MCDM model combining DANP with VIKOR to improve e-store business, Knowledge-Based Syst. 37 (2013), 48–61. [4] FASB, The FASB’s Conceptual Framework: Relevance and Reliability, Financial Accounting Standards Advisory Council, Stamford, CT, 2004. [5] Q. He and C. Fang, Regulatory sanctions and stock pricing efficiency: Evidence from the Chinese stock market, [6] M. Namazi and B. Zare, The theoretical application of information in determining systematic risk, Account. Audit. Stud. 10 (2003), no. 35, 79–100. [7] O. Poorheidari and S. Yazdi, Investigating the ability to prediction and content of information elements such as profit and loss, Account. Knowledge 2 (2011), no. 7, 121–142. | ||
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