Mojtaba moradpoor; Abbasali Pooraghajan; mohammad mehdi abbasian
Abstract
Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring ...
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Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring the performance of financial accelerators for Iranian state-owned banks. 21 categories of the desired model were extracted in the qualitative part using interviews with 19 experts, and in the quantitative part, the relationship between the categories was determined to achieve the model by relying on interpretive structural modeling (ISM).Research findings: were a five-level model that the most influential categories of this model were in the fifth level of company boom and bust and asymmetric information and the categories of market constraints, financial cost situation,financing echanism, financial performance forecast, short-term interest rate, friction Finance, net worth changes, insurance costs and credit channels in the first level of this model were the most influential variables of this model, other categories are also of the interface type.Conclusion, originality and its contribution to the knowledge: Governmental banks play an important role in the country's economy. Given the structure of state-owned banks in Iran, this research model can help improve the performance of these banks through financial accelerators.
Mehrdad Jabary; Abbas pooraghajan; mohammad mehdi abbasian
Abstract
Subject and Purpose of the Article: According to the users of financial reporting of financial statements in the public sector and their information needs, the present study has examined the generalizability of the three main parts of the cash flow statement in the private sector to the reporting units ...
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Subject and Purpose of the Article: According to the users of financial reporting of financial statements in the public sector and their information needs, the present study has examined the generalizability of the three main parts of the cash flow statement in the private sector to the reporting units of the public sector.Research Method: The statistical population of this study was financial controllers of executive agencies and their deputies and university professors who were selected by regular sampling of the relevant sample. Data were collected through a library study and field surveys, through a questionnaire in the form of 17 questions (items), data related to the three research hypotheses and the research hypotheses were tested using statistical tests.Research Findings: The results show that from the respondents' point of view, the three main categories (operational sector, investment and financing) of the private sector cash flow statement can also be used and generalized for public sector reporting units.Conclusion, Originality and its Contribution to the Knowledge: According to the results, the main classes of cash flow statements according to national standards can be generalized to public sector reporting units, which can be used by the competent authorities in developing the relevant standard in the public sector.
