مطالب مرتبط با کلیدواژه

Financial analysis


۱.

Formation of an Integrated Approach to Conducting Financial Analysis of the Company's Equity Based on Aspects of Information Management(مقاله علمی وزارت علوم)

نویسنده:
منبع: Journal of Information Technology Management , Volume ۱۳, Special Issue: Role of ICT in Advancing Business and Management, ۲۰۲۱ 62 - 74

کلیدواژه‌ها: Equity capital Financial analysis Integrated Approach A system of indicators Ensuring of the functioning of the enterprise Aspects of information management

حوزه های تخصصی:
تعداد بازدید : ۲۱۴ تعداد دانلود : ۹۵
Equity is the basic structural component of the development of any business, so it is important for an industrial enterprise to develop tools to determine its effective management. It it is impossible without conducting qualitative financial analysis, timely and effective adaptation of valuation approaches in the modern conditions of functioning of enterprises. The effective functioning of enterprises is impossible without the use of modern complex methods, which include not only a methodology, a system of indicators, but also modern technologies for their assessment, planning and control. Information management is one of these technologies. To solve the problems of the study we used the method of structural-logical analysis, methods of theoretical generalization and comparative analysis, synthesis and method of grouping of absolute and relative values, graphical method and information management methods. The result of the study is the formation of a comprehensive approach to the financial analysis of the equity of the enterprise on the formed system of four groups of indicators. These indicators take into account the state of equity, its efficiency, ensuring risks in the process of the enterprise and directions of financial analysis.
۲.

Identification and Refinement of Effective Factors of Financial Reporting Transparency of Firms Listed on Iran Stock Exchange(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۷, Issue ۳, Summer ۲۰۲۲ 741-757

کلیدواژه‌ها: Reporting Transparency ANP analytic network process Corporate Governance Financial analysis Financial performance

حوزه های تخصصی:
تعداد بازدید : ۲۲۲ تعداد دانلود : ۱۹۵
This study aimed to identify effective factors of financial reporting transparency (FRT) of companies using knowledge analysis and selected the final effective factors from them using the ANP analytic network process. In this regard, 16 professors and pundits in financial and reporting areas were selected as the experts. Then, these factors were assessed, refined, and categorized in three survey stages using Delphi method. First, 20 factors were extracted from the literature review based on the knowledge and content analysis: institutional ownership, independence of the board of directors, the lack of ownership concentration, size of the board of directors, information quality, information accuracy, profit fluctuation, sales margin, return on assets, return on investment, asset turnover, company value, competition, age of company, size of company, technology, current ratio, quick ratio, cash flow and asset liquidity. Further, the identified factors were categorized, assessed and refined based on the survey results from the experts’ opinions using Delphi and ANP analytic network process methods. Results showed following 10 out of 20 factors, identified using the content and knowledge analysis, as the effective factors of FRT: institutional ownership and independence of the board of directors (corporate governance mechanisms), information accuracy and profit fluctuation (financial analysis), return on assets and return on investment (financial performance), competition and age of company (environment), and cash flow and asset liquidity (liquidity).