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International Journal of Nonlinear Analysis and Applications، جلد ۱۲، شماره Special Issue، صفحات ۱۵-۲۸
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عنوان انگلیسی Developing a hybrid approach to credit priority based on accounting variables (using analytical network process (ANP) and multi-criteria decision-making)
چکیده انگلیسی مقاله For the purpose of developing capital markets, performance evaluation is one of the most important debates for shareholders, creditors, governments and managers. Investors also are inclined how successful managers are in utilizing their capital. to know the progress process of managers in using their capital. Credit rating plays a crucial role in the money and capital markets and indicates an independent opinion on the company’s ability to meet all the obligations in a timely and comprehensive manner. As most rating agencies do not disclose the method used and the methods provided for credit rating of companies in previous researches are mostly based on statistical methods and are relatively complex, in the present study, companies are ranked based on ratios regarding the information contained in financial statements, which are called accounting variables. These ratios are classified into 5 groups of profitability, growth and development, activity, leverage , liquidity, and the ratios related to each group. The survey results were collected using a questionnaire to evaluate the effective weights of each attribute with Analytical Network Process (ANP) and DEMATEL Technique and then the ranking of companies was conducted using the COPRAS technique with Expert Choice software.
کلیدواژه‌های انگلیسی مقاله Credit Rating, Hybrid method, Network Analysis, Financial Ratios, COPRAS and DEMATEL decision making technique
نویسندگان مقاله Mohammad Bakhshi |
PhD student in Accounting,Department of Accounting,Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.

Ahmad Yaghoobnezhad |
Associate Prof., Department of Accounting, Faculty of Economic and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Hashem Nikoo Maram |
Professor, Department of Accounting, Faculty of Management and Economic, Science and Research Branch, Islamic Azad University, Tehran, Iran.

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_4759_fb8f96f05746493b59fcd245028e10bb.pdf
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