optimizing a multi-objective model to determine the optimal extent of voluntary information disclosure
سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 101
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شناسه ملی سند علمی:
JR_IJFMA-7-27_003
تاریخ نمایه سازی: 2 خرداد 1401
چکیده مقاله:
The purpose of this study is to determine the optimal level of voluntary disclosure by considering the accounting, market and performance criteria of those companies listed on Tehran Stock Exchange by different industries. In this research, we intend to use the Games software to turn the functions of a multi-objective problem into a single-objective problem. Objective functions include maximizing a variety of corporate performance metrics. To obtain values in the functions, the comprehensive criterion method (Lp-Metric) is used which was obtained by using mathematical equations of optimal voluntary disclosure values in different industries. For this purpose, the data related to ۱۰۸ companies listed on Tehran Stock Exchange from ۲۰۰۹ to ۲۰۱۹ in ۸ industries were collected separately. The present research is method-analytical-mathematical and applied in terms of purpose. The results show that from the ۸ industries during the research, the ceramic tile industry has the lowest optimal rate of voluntary disclosure and the automotive industry and spare parts have the highest optimal rate of voluntary disclosure. The optimal rate of voluntary disclosure indicates that those industries that are more important have the highest rate of optimal disclosure.
کلیدواژه ها:
نویسندگان
Fahime Safikhani
PhD Student in Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
hossein kazemi
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Reza Ehtesham Rasi
Department of Industrial Management, Qazvin Branch, Islamic Azad University, Qazvin.