نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
One of the most important topics in the field of factors affecting investment is the effectiveness of private sector investment in the capital structure of the company and topics related to the financial accelerator effect. During the last decade, the effect of financial accelerators in the accounting cycle has been one of the important issues. In this regard, this research was conducted with the aim of designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty. For this purpose, this research has used the mixed method (qualitative-quantitative). In the qualitative part, by examining the research backgrounds, 19 effects of financial accelerators in the accounting cycle were identified, and after confirming them, in the quantitative part, using fuzzy interpretive structural modeling, the Pezohesh model was formulated. Of course, the data required for this section was collected using the self-interaction matrix and the opinion of 17 experts. The collected data were analyzed using ISM MATLAB software, which resulted in a four-level model. The research model showed that the most effective and important effect of financial accelerators in the accounting cycle of companies listed on the Tehran Stock Exchange in conditions of uncertainty financial accelerators in the accounting cycle of companies listed in the Tehran Stock Exchange in conditions of uncertainty.
کلیدواژهها English