List of Articles Financial efficiency

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  1 - The Ranking of Financial Efficiency of Companies Accepted in Stock Exchange of Tehran between 2013 to 2016 through Financial Ratio Approach and Using DEA
  Abbas Sheikh Abomasoudi Seyyed AmirHossin Mirghaderi
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  2 - Combining Multi-Criteria Decision Making and Mathematical Optimization as a Basis for Capital Decision Making
  Ali Sepehri Hossein Jabbari Hassan Ghodrati Ghazaani Hossein Panahian
  The present study was conducted with the aim of combining multi-criteria decision making approach and mathematical optimization in evaluating financial efficiency and refining the affecting factors. In this research, based on a quantitative analysis, a distinction is ma More

  The present study was conducted with the aim of combining multi-criteria decision making approach and mathematical optimization in evaluating financial efficiency and refining the affecting factors. In this research, based on a quantitative analysis, a distinction is made between capital decision supporting and decision-making, and data envelopment analysis has been used in selecting the investment option. The type of research has been done in terms of theoretical-applied purpose and with survey research design. Using the fuzzy Dematel method, the most effective factors of financial efficiency was: 1) Current ratio, 2) Liquidity of assets, 3) Ownership ratio, 4) Operating cost rate, 5) Firm size, 6) Operating return on assets, 7) Net return Assets, 8) return on equity, 9) current asset turnover, 10) average monthly return, 11) daily price to earnings per share, 12) earnings growth. The statistical population of the research in the refinement of inputs and outputs includes professors and experts and, 183 selected companies of Tehran Stock Exchange in the selection of the optimal capital combination. The evaluation of financial efficiency led to the identification of 42 companies as justified investment options. Manuscript profile
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  3 - An Investigating the impact of human resource accounting on the organization's financial efficiency in the context of small and medium enterprises in Asalouye region
  saleh shahabi ebrahim abbasi abbas allahyari
  10/jtihr.2023.1977284.1127
  Objective: The purpose of this study is to determine the effect of human resource accounting on the financial efficiency of the organization in the context of small and medium enterprises in the special region of Assalouye.Methods: The descriptive-survey research method More

  Objective: The purpose of this study is to determine the effect of human resource accounting on the financial efficiency of the organization in the context of small and medium enterprises in the special region of Assalouye.Methods: The descriptive-survey research method is of applied type and it was done by SPSS software version 20 and the validity and reliability of the data was done using Cronbach's alpha test. The research data was collected cross-sectionally and in the year 2022, through a questionnaire. Human resource accounting, human efficiency, profitability, return on assets, return on equity are among the variables of this research. The statistical population is the small and medium companies of the special region of Asaluyeh, and the statistical sample was selected using Morgan's table and 196 people including managers, employees, accounting and financial experts active in this company.Results: The results show that human resource accounting has a positive and significant effect on the financial efficiency of the organization in the field of small and medium-sized companies in the special region of Asalouye.Conclusion: Therefore, human resource accounting can have an effect on organizational productivity indicators such as human efficiency, profitability, return on assets, return on equity in small and medium-sized companies in Asalouye region, which ultimately improves the stability of the company, the continuity of activity and the growth of the company. comes with Manuscript profile
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  4 - رویکرد DEA-TOPSIS برای تجزیه و تحلیل عملکرد مالی بانک های بخش دولتی هند
  hari Tata vijaya nimmagadda
  توسعه سریع اینترنت و تجارت الکترونیکی، بخش بانکی  را به سمت تشویق مشتریان به بانکداری اینترنتی (IB) را تحریک کرده است، با این حال، شواهد نشان دهنده عدم علاقه در استفاده از خدمات IB است. بنابراین، هدف این مقاله شناسایی عوامل موثر بر پذیرش مشتری ازطریق IB و سنجش تاثی More

  توسعه سریع اینترنت و تجارت الکترونیکی، بخش بانکی  را به سمت تشویق مشتریان به بانکداری اینترنتی (IB) را تحریک کرده است، با این حال، شواهد نشان دهنده عدم علاقه در استفاده از خدمات IB است. بنابراین، هدف این مقاله شناسایی عوامل موثر بر پذیرش مشتری ازطریق IB و سنجش تاثیر هر یک از عوامل در پذیرش  IBاست. بر اساس یک بررسی آثار گذشته تحقیقاتی، تعدادی از عوامل به عنوان عوامل  موثر در پذیرش مشتری از طریق IB در نظر گرفته شدند. سپس، این عوامل به یک نمونه از مشتریان IB در قالب یک پرسشنامه ارسال شدند. پس از جمع آوری پرسشنامه ها ی پر شده و بر اساس آزمون آماری، مهمترین عامل در میان آنها مورد تحقیق قرار گرفت. از این رو، بسیاری از این عوامل با یکدیگرمرتبط هستند؛ روش مبتنی نظریه گراف (DEMATEL) با ساختار بازخورد استفاده شده است تا اثرات مستقیم و غیر مستقیم عوامل موثر بر عوامل دیگر و کل سیستم را بررسی کند. نتایج نشان داد که: پاسخدهی (بررسی موثر مشکلات)، دسترسی به خدمات IB (نیازهای سخت افزاری)، سرعت شبکه، سهولت استفاده و بدون نیاز به حضور فیزیکی در شعبه بانک، به ترتیب، مهمترین عوامل بحرانی هستند.   Manuscript profile
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  5 - Company sustainability model based on financial efficiency model by P-VAR model
  saman ebadi Rasoul Abdi nader rezaei Asgar pakmaram
  Managers today deal with complex and unique social, environmental, technological and market trends. Managers are still hesitant to come up with sustainable strategies because they believe the cost outweighs the benefits. Studies show that sustainability practices have a More

  Managers today deal with complex and unique social, environmental, technological and market trends. Managers are still hesitant to come up with sustainable strategies because they believe the cost outweighs the benefits. Studies show that sustainability practices have a positive effect on business performance. Therefore, the purpose of this study is the sustainability model of the company based on the financial efficiency model based on the P-VAR model. Based on this goal, data related to 91 companies of Tehran Stock Exchange in the period 1390 to 1398 were analyzed. The research variables include 4 variables (profitability, efficiency, debt management and asset management) and secondary indicators in a total of 14 indicators. Data analysis was performed based on secondary variables and indicators. The results of the P-VAR model showed that the interaction between the variables of profitability, efficiency, debt management and asset management is small. Therefore, the mentioned variables do not have much effect on each other. Also, in the long run, these effects either decrease or do not increase enough. This small amount of interaction between variables is also related to the model used in the research. Manuscript profile