نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران
2 گروه حسابداری،واحد کرمانشاه،دانشگاه آزاد اسلامی،کرمانشاه ،ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Financial fragility is one of the terms that has recently been widely used in financial and accounting issues and its improvement has become one of the important issues and challenges in various organizations in the public and private sectors. This mixed (qualitative-quantitative) research has been conducted with the aim of presenting a model for promoting financial fragility with a screening approach in companies listed on the Iranian Stock Exchange. After interviewing 19 experts, 28 components of the model were identified in the qualitative section, but fuzzy Delphi method was used to rely on very important components and screen the identified components. Then, to achieve the model in the quantitative part, based on interpretive structural modeling (ISM) and self-interaction matrix was used to collect the required data. Findings The research presents a four-level model consisting of 9 components, of which the most effective component and the only independent component of the financial fragility improvement model of this research is the amount of economic stability.
کلیدواژهها [English]