Farhad Hosseinzadeh Lotfi; Seyyed Esmaeil Najafi; Homa Ghasemi Todeshki
Abstract
Today, managers in all organizations, including banks, seek optimal utilization of various departments' available resources and capacities. Considering the emerging sales culture and customer segmentation within the comprehensive banking system, managers need to assess efficiency using conventional models ...
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Today, managers in all organizations, including banks, seek optimal utilization of various departments' available resources and capacities. Considering the emerging sales culture and customer segmentation within the comprehensive banking system, managers need to assess efficiency using conventional models in data envelopment analysis in various areas, including deposit acquisition, providing financial services to customer groups, and generating profits. This paper aims to present a fuzzy network data envelopment analysis model along with undesirable variables and shared resources to measure the efficiency of Iranian bank branches in the comprehensive banking system. This study considers a non-radial network data envelopment analysis model based on scarcity variables. Given the uncertainties and uncertainties surrounding certain variables in data envelopment analysis models in the real world, a fuzzy model based on scarcity variables, taking into account undesirable variables and shared resources, is proposed.The results indicate that the proposed model can assist industry managers in adopting various policies in different segments of the comprehensive banking process in a competitive comprehensive banking environment. The main issue that occurs in the evaluation of the performance of a comprehensive banking system in many real-world situations is that the inputs and outputs of the data envelopment analysis model are not precise and desirable. In this study, non-deterministic real-world data has been examined using network data envelopment analysis.
Meysam Jafari Eskandari; Ebrahim Farbod
Abstract
Investigating the impact of business intelligence and innovation on the financial performance of start-ups: the approach of neural network models and structural equations. This research is quantitative in nature, descriptive-correlative in nature, and practical in terms of purpose. There is no up-to-date ...
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Investigating the impact of business intelligence and innovation on the financial performance of start-ups: the approach of neural network models and structural equations. This research is quantitative in nature, descriptive-correlative in nature, and practical in terms of purpose. There is no up-to-date list of start-ups and start-ups that can be used as examples. To overcome this problem, we reached out to several business growth centers as a means of reaching startups because they work directly with the demographics we want to address. The statistical population of the research is experts and experts available in growth centers and technology parks, 153 people were selected by non-probability sampling method. To test the hypotheses, taking into account the mediating effect of network learning and innovation, the variance-based structural equation method in Smartpls4.0 software and the multilayer perceptron neural network module was used, as well as to test the bias of the measurement tool, Harman's single-factor test was used in Spss27 software package.The output of the models showed that business intelligence has an impact both directly and indirectly on the financial performance of start-ups and the impact of the variables is 87%. The most important variables in influencing the financial performance of start-ups are innovation and network learning. Also, the multi-layer perceptron neural network approach is more accurate than variance-based structural equation modeling. At the same moment of the formation of start-ups, the discussion of business intelligence and in the real sense of the discussion of innovation according to data analysis, which is one of the tools of illustration of business intelligence, should be used. Business intelligence is usually a capability that companies develop and discover and can influence existing information so that it can be considered an internal organizational variable.
Hamed Arad
Abstract
Accounting disclosure is made through the publication of annual financial reports of companies. The disclosed information should have appropriate features that facilitate understanding for user groups. On the other hand, the credibility of financial reports is created by hiring independent auditors, ...
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Accounting disclosure is made through the publication of annual financial reports of companies. The disclosed information should have appropriate features that facilitate understanding for user groups. On the other hand, the credibility of financial reports is created by hiring independent auditors, which creates significant audit costs to achieve this credibility. The readability of financial reports is one of the issues that affects the auditor's credit performance and audit costs. It seems that complex annual financial reports, which are less readable, increase the amount of tests required by auditors, and unlike financial reports with high readability, the auditor's proof tests reduce the time and cost of processing. . The aim of the present study is to evaluate the effect of the readability of the financial reports of banks admitted to the Tehran Stock Exchange on the audit fee during the years 2005 to 2021. For this purpose, 10 accepted banks were examined during these years with the unbalanced panel method. To measure the readability of financial reports, three indicators of fog, flash and report length were used. The results of the research indicate that the readability of financial reports has an effect on the audit fee, but the first audit does not strengthen the intensity of this relationship. Also, the results showed that the tenure of auditors plays a moderating role for the relationship between readability and audit fees.
Azadeh Shemshad
Abstract
The financial helplessness of companies has always been one of the main concerns of lenders, investors and governments, as a complicated problem worthy of consideration for economic enterprises, in such a way that the timely detection of companies that are on the verge of financial helplessness can, ...
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The financial helplessness of companies has always been one of the main concerns of lenders, investors and governments, as a complicated problem worthy of consideration for economic enterprises, in such a way that the timely detection of companies that are on the verge of financial helplessness can, to some extent, prevent the occurrence of Prevent possible losses of beneficiaries. Competition in the product market acts as a strategic mechanism and increases the motivation of managers to reduce production costs and avoid giving up market share to competitors and avoid the risk of bankruptcy. Competition in the product market affects management's incentives to improve product innovation and productivity, and promotes performance growth by stimulating innovation and improving productivity.The purpose of this research is to investigate the effect of financial leverage and product competition on the risk of financial helplessness with the consequences of capital structure in the presence of agency cost. For this purpose, the information of the companies in the period of 9 years from 2013 to 2021 was reviewed and 113 companies were selected. In order to test the hypotheses of the research, multivariate regression method was used based on logistic analysis method using Eviews software. The results indicate that financial leverage and product competition has an inverted U effect on the risk of financial helplessness. Financial leverage does not have a significant effect on the relationship between product competition and the risk of financial helplessness in the presence of agency fees.
Seyede Fatemeh Faghidian; Khadije Fathizade
Abstract
In the competitive and dynamic banking system environment, the electronic banking industry depends on providing electronic services in various formats, including websites. In this research, the identification and prioritization of factors affecting bank websites in order to obtain user satisfaction is ...
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In the competitive and dynamic banking system environment, the electronic banking industry depends on providing electronic services in various formats, including websites. In this research, the identification and prioritization of factors affecting bank websites in order to obtain user satisfaction is investigated.By reviewing the literature, six indicators were identified and extracted, one indicator was removed by the Fuzzy Delphi method, and another item was added to that collection. So, the Fuzzy BWM has weighted them, and in order to rank the websites of the three selected banks, the Fuzzy TOPSIS has been used.Based on the calculations, the indicators of security, reliability, privacy, ease of use, responsiveness, and finally design have obtained the most points respectively. It should be noted that the difference between the first index and the others is significant. This difference can also be observed in the ranking of websites. In the emerging banking industry of Iran, website security is a challenge that the managers can face properly, which can lead to the survival and profitability of banks by gaining the satisfaction and trust of customers.
Meysam Kaviani; Fatemeh Gholipour
Abstract
This research, based on logic-based method, has analyzed DuPont's financial performance of 30 large companies in Tehran's capital market for the period 1398 to 1400. In this research, using a mathematical model, logical aggregation of components has been used in order to model possible patterns according ...
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This research, based on logic-based method, has analyzed DuPont's financial performance of 30 large companies in Tehran's capital market for the period 1398 to 1400. In this research, using a mathematical model, logical aggregation of components has been used in order to model possible patterns according to business models. Also, the obtained mathematical models were used to calculate the level of realization of the observed patterns. The obtained results showed that logical aggregation, apart from econometric models, can be suitable for analyzing the financial performance of companies based on the DuPont ratio, and also among the large companies on the stock exchange, Bank Mellat (with a weight of 49%), Iran telecom (with a weight of 49%) 48% and Boali Sina Petrochemical with weight (28%) got the highest quality for investment based on investment priority.
