بررسی عوامل خرد و کلان اقتصادی موثر بر عملکرد مالی شرکت ها: رهیافت دیمتل فازی

محورهای موضوعی : دانش سرمایه‌گذاری

ابراهیم علی زاده ¹ , حمیدرضا وکیلی فرد ² , محسن حمیدیان ³

1 - گروه حسابداری، واحد بین المللی کیش، دانشگاه آزاد اسلامی، جزیره کیش، ایران
2 - دانشیار دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، دانشکده مدیریت و اقتصاد، تهران، ایران(نویسنده مسئول)
3 - استادیار، حسابداری، دانشکده اقتصاد و حسابداری دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران

تاریخ دریافت : 1399/08/20 تاریخ پذیرش : 1399/10/15 تاریخ انتشار : 1401/01/01

کلید واژه: عوامل کلان اقتصادی, عوامل خرد اقتصادی, عملکرد مالی شرکت,

چکیده مقاله :

شاخص های مالی سنجه های مطلوبی برای سیاست گذارانی است که مایل به ارزیابی وضعیت فعلی اقتصاد در حال حاضر و پیش بینی آینده هستند و به خصوص برای اعتبار دهندگان و بانک مرکزی از اهمیت ویژه ای برخوردار بوده و دلایل متعددی برای توجیه این اهمیت وجود دارد. داده هایی که بر پایه آن ها شاخص های مالی محاسبه می گردد ماهیتا با نگاه به آینده تعریف شده و احتمالا انتظارات بازار را در مورد داده های کلان مدنظر قرار می دهند. شاخص های مالی ممکن است خود نیز به طور مستقیم بر وضعیت آینده اقتصاد تاثیر گذاشته یا از شاخص های خرد و کلان اقتصادی تاثیر پذیرند. در تحقیق حاضر تلاش شده تا مطالعه سیستماتیک و جامعی جهت شناسایی همه سنجه هایی که احتمالا ممکن است بر ثبات سود آوری و دیگر شاخص های اساسی علمکرد مالی موثر باشد انجام و بانک اطلاعاتی کاملی از این سنجه ها فراهم گردد. بدین منظور، ترکیبی از روش های حوزه دانش و تحلیل محتوی در انتخاب سنجه های موثر مورد استفاده قرار گرفته است. در نهایت عوامل موثرتر از طریق نظرسنجی از خبرگان و روش دیمتل فازی تعیین شده اند

چکیده انگلیسی:

Financial indicators are good benchmarks for policymakers who want to assess the current state of the economy and predict the future, especially for creditors and the central bank, and there are several reasons to justify this. The data on which the financial indices are calculated is essentially defined by looking at the future and possibly taking into account market expectations of the macro data. Financial indicators may also directly affect the future state of the economy or be influenced by macroeconomic and micro indicators. This study attempts to conduct a systematic and comprehensive study to identify all the measures that may be likely to affect profitability and other key indicators of financial performance and provide a complete database of these measures. For this purpose, a combination of knowledge domain and content analysis methods has been used to select effective metrics. Finally, the most effective factors are determined through interviews with experts and the fuzzy DEMATEL method.

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