List of Articles تصمیم‌گیری ازدحامی

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  1 - CEO Power and Thick Decision based on Sophistication Theory
  Abolfazl Sherkhani mehdi safari gerayli Hasan Valiyan
  Policies and decision-making capabilities of CEOs as an effective mechanism on the agency cost gap play an important role in shareholder satisfaction and trust. But managers often act opportunistically according to their wishes and approaches and justify their decision- More

  Policies and decision-making capabilities of CEOs as an effective mechanism on the agency cost gap play an important role in shareholder satisfaction and trust. But managers often act opportunistically according to their wishes and approaches and justify their decision-making basis to shareholders and investors based on sophistry. The purpose of this research is CEO Power and Thick Decision based on Sophistication Theory. In this study, in order to promote the level of innovation and knowledge enhancement in the relationship between judgmental and quantitative processes in accounting research, a standard questionnaire was used to collect data on thick decision and used to measure the power of the CEO from the financial statements of companies in a period of one year 2018. Also, due to the fact that the data study was related to a specific time period and the data analysis method is cross-sectional and based on the path analysis method, partial least squares analysis (PLS) was used to fit the model. The results of research tests showed that the power of the CEO has a negative effect on the thick decision of the stakeholder interests. In fact, this result shows that the presence of the CEO's power disrupts the conflicting interests in decision-making, and this causes the interests of the stakeholders to be overshadowed by the interests of the powerful elements at the top of the company, which seek to justify it through sophistry. Manuscript profile
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  2 - Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision
  Behzad Ghobadi Houshang Amiri Ghasem Rekabdar
  10.30495/jest.2023.60877.5391
  Purpose: Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among w More

  Purpose: Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; but whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. The purpose of this research is Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision. Design/methodology/approach: The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a small part was 22 managers of capital market companies, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-combined analysis of the selected researches, 6 crowded / pluralistic decision propositions and 4 consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis. Finding: The results in this section identify the most influential crowded / pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; It was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence. Manuscript profile
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  3 - Evaluating The Sinusoidal Fluctuations of the Emotional and Radiant Orientations of Active Investors in The Formation of Thick Decision in The Capital Market
  Zahra Jafari Rahim Bonabi Ghadim Rasoul Abdi
  This study, using "MyBiocycle" software, the sinusoidal fluctuations of the emotional and illuminative periods of active investors are evaluated in order to influence thick decision in the capital market. In this study, in order to evaluate the sinusoidal fluctuations, More

  This study, using "MyBiocycle" software, the sinusoidal fluctuations of the emotional and illuminative periods of active investors are evaluated in order to influence thick decision in the capital market. In this study, in order to evaluate the sinusoidal fluctuations, time period of 2 months were considered in the form of 4 time periods of 15 days in order to determine the difference between the emotional and radiant orientations of active investors. In this study, 48 real investors were selected based on the ratio of "12/4" (four groups of twelve people) in order to be placed in two emotional and illuminative categories and based on variance analysis tests, their effectiveness in the formation of crowd decision-making in the capital market was investigated. The results of the study indicated that the real active investors who are in the negative area in the evaluation of the sinusoidal fluctuations of the emotional period have higher thick decision compared to the active real investors who are in the positive area in the evaluation of the sinusoidal fluctuations of the emotional period. Manuscript profile
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  4 - Designing a wisdom model in promoting crowd decision-making in the capital market
  Azizollah Askarzadeh Allah Karam Salehi saber Molla-Alizadeh-Zavardehi Reza Tehrani
  10.30495/afi.2024.1985075.1220
  Objective: This research was presented with the aim of designing a model of wisdom in promoting crowd decision-making in the capital market.Method: In terms of exploratory purpose and in terms of results, this research is part of developmental research and in terms of d More

  Objective: This research was presented with the aim of designing a model of wisdom in promoting crowd decision-making in the capital market.Method: In terms of exploratory purpose and in terms of results, this research is part of developmental research and in terms of data type it is part of mixed research. In the qualitative part, it has attempted to provide a wise model in order to promote crowd decision-making in the capital market using the theoretical analysis approach of the database, through interviews with 22 experts in the field of industrial and financial management, including university managers and professors. Then, in the quantitative part, with the participation of 80 professors, doctoral students, managers of different levels of the top 50 capital market companies, the qualitative model designed using structural equation modeling was evaluated.Findings: The results show that the wisdom of managers in line with the pluralism the values of shareholders and beneficiaries, affected by the risk caused by multiple information sources, in the field of cost-oriented components, like facilitating the access to organizational financial resources, market-oriented components, like facilitating the access to extra-organizational financial resources And in bio-based components, the global economy's turn towards circular economy is affected.Originality/scientific added : results show that the implementation of wise strategies to promote pluralistic social values can lead to increasing the legitimacy of the decision from the point of view of the stakeholders, the effectiveness of the competition, reducing the conflict of interest in decision-making and emphasizing the social dimensions Manuscript profile