درخت حوزه‌های تخصصی

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behavior and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.

Online reviews have become essential aspect in E-commerce platforms due to its role for assisting customers’ buying choices. Furthermore, the most helpful reviews that have some attributes are support customers buying decision; therefore, there is needs for investigating what are the attributes that increase the Review Helpfulness (RH). This research paper proposed novel model called inclusive review helpfulnessmodel (IRHM) can be used to detect the most attributes affecting the RH and build classifier that can predict RH based on these attributes. IRHM is implemented on Amazon.com using collection of reviews from different categories. The results show that IRHM can detect the most important attributes and classify the reviews as helpful or not with accuracy of 94%, precision of 0.20 and had excellent area under curve close to 0.94.

Logistics has long been recognized as the main effective tool for generating competitive advantages in trading enterprises, and therefore there is an acute problem in finding strategic guidelines for improving logistics activities through the lens of organizational and economic support of logistic activity of a trading enterprise. The article compares the main reference models for the analysis of logistics activities and found the most appropriate for use - SCOR model, which identified the main indicators for evaluating the performance of logistics activities. An algorithm for determining the level of efficiency and performance of logistic activity have been constructed. According to the results of the study, the level of organizational and economic support, perormance and efficiency of logistic activity of trade enterprises of Ukraine of the sample population have been determined.

ELECTRE TRI is the most applicable and developed outranking based classification method in the field of MCDA. By including a large number of parameters, it provides a huge amount of information on criteria which enriches decision making process, although calculation of these large number of parameters is very time consuming and difficult task. To tackle this problem, this paper proposes a new method called NSGA-ELECTRE, by which the NSGA-  algorithm learns ELECTRE TRI and elicits its parameters through an evolutionary process. The proposed method contributes to the literature by utilizing a pair of conflicting objective functions including Type I errors and Type II errors instead of using a single criterion named “classification accuracy” which used frequently in the related works. The proposed bi-objective method is applied to six known credit risk datasets. The NRGA model is used as a benchmark for validation. Computational results indicate outstanding performance of the NSGA-ELECTRE method.