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Showing 4 results for Hierarchical Analysis
Seyed Mohamadreza Tabatabaee Hakim, Mansour Garkaz, Mohamdreza Abdoli,
Volume 11, Issue 38 (6-2022)
Abstract
Behavioral bias is a kind of deviation from the facts in decision making or judgment, which affects individual actions. This is no exception in the auditing profession, and the auditor, fascinated by a feature or characteristic of the performance of the company or the client, suffers from this bias and causes his judgment to deviate from reality. Accordingly, a model based on behavioral bias and reliance on auditors' judgment in Iran has not been studied so far. Therefore, the purpose of this study is to present a model of the effect of behavioral bias on reliance and adjustment on the judgment of Tehran Stock Exchange auditors. This research was carried out at the beginning of 1400. In this study, a combined quantitative and qualitative method has been used to present the research model. In the qualitative part, experts in the field of auditing have been asked using the snowball method. In the quantitative part, fuzzy dimtel techniques and hierarchical analysis have been used to extract the model. Finally, the confirmatory factor analysis of the model was performed using the form of structural equations. In the first stage, 25 concepts were extracted from interviews with experts in the framework of 4 categories. In the second stage, the concepts were reduced to 20. Categories include; Individual factors, social factors, economic factors are behavioral biases. Based on the results of Demetel method, it was found that experience is the most effective and organizational culture is the most effective component. According to the hierarchical analysis approach, economic factors with a score of 0.358, has the highest score among other components. Criteria of individual factors with a score of 0.346, behavioral bias with a score of 0.173 and social factors with a score of 0.123 are in the next priorities. The extracted model has also been validated using confirmatory factor analysis. Finally, based on the results, suggestions were made.
Parvanh Jafari, Hamid Asaysh, Mahdi Kamali, Mahdi Zahid Gharavi,
Volume 12, Issue 44 (10-2023)
Abstract
It should be planned regarding the attraction of different types of deposits because the cost of attracting new customers is actually higher than the cost of retaining current customers, so the purpose of this research is to evaluate the needs and expectations and finally to estimate the financial behavior of real customers of the bank in conditions of uncertainty. In this research, first, using Friedman's demand, the initial model was defined, and with the help of experts and a hierarchical analysis questionnaire, related indicators were determined, and finally, using the simultaneous equations of the model, the factors affecting the demand and the needs and expectations of real customers were determined according to the research results. Exchange rate fluctuations have a significant negative effect on both demand for current loan deposits and savings and long-term investment deposits. Payment facilities and electronic banking have a significant positive effect on both the demand for current loan deposits and savings and term investment deposits, and the interest rate of deposits on the demand for current loan deposits and savings has a significant negative effect on the demand for term investment deposits. It has a significant positive effect. Inflation has a significant positive effect on the demand for current loan deposits and savings, and a significant negative effect on the demand for long-term investment deposits. The cost of facility fees has a significant negative effect on the demand for current loan deposits and savings. The premium deposit interest rate has a significant positive effect on the demand for long-term investment deposits. National income has a significant positive effect on the demand for long-term investment deposits.
Siamak Zaheri, Hamid Asaiysh, Mahdi Kamali, Mahdi Zahid Gharavi,
Volume 12, Issue 45 (12-2023)
Abstract
The statistics, although different, indicate the fact that a significant number of the country's economic units with large capitals are stagnant or semi-active for various reasons. Stagnation of companies has destructive effects, such as increasing financial debt and creating tax, insurance and bank arrears, adjustment and unemployment of human resources, reducing the value and credibility of the company, reducing the value of the company's brand, intensifying the dispute between partners, and legalizing issues. The company's assets will be acquired by non-specialists and... The existence of stagnant enterprises in Isfahan province is also a problem like in other provinces of the country, it should be noted that there is no comprehensive and local model in the field of revitalizing stagnant economic enterprises, so the issue should be Therefore, this research seeks to investigate the financial methods of reviving the stagnant and semi-active industrial and mining units of the province. In line with the financial methods of revival, the ranking of new methods of revival was done using the opinions of 105 beneficiaries of stagnant companies and 237 experts in the field of financing. Based on the results of the model based on the output of Export Choices software. In twenty groups, the priority of the methods was obtained, based on which the three priority methods for the revival of stagnant and semi-active companies in Isfahan province are: 1- Equipment and reconstruction, ownership, and 2- Exploitation, construction, exploitation, paying rent to investors and Transfer and 3- Mutual sale
Mis Parvanh Jafari, D.r Hamid Asaysh, D.r Mahdi Kamali, D.r Mahdi Zahid Gharavi,
Volume 13, Issue 49 (12-2024)
Abstract
Customers have a special priority as the cause of existence and in the continuation of banking life, and the analysis of customers' behavior in the financial and monetary markets in the financial literature was interpreted for a long time based on classical theories such as the theory of economic utility and the theory of competition, regarding the theories related to behavior Customers can also consider money demand models, the most important of which is Friedman's money demand theory. In this research, using this theory and the use of hierarchical analysis and finally simultaneous equation analysis, the factors affecting the behavior of legal bank customers have been investigated. Is. According to the research results; The deposit interest rate, premium deposit interest rate has a significant positive effect and inflation has a significant negative effect on the demand for long-term investment deposits, and for current loan deposits and savings of legal entities, there are significant negative and positive effects. Exchange rate fluctuations have a significant negative effect. It has demand for both types of current loan deposits and savings and long-term investment deposits. Electronic banking and payment facilities have a significant positive effect on both demand for current loan deposits and savings and long-term investment deposits.
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