Provide a model to identify the factors affecting cost stickiness using Network Analysis Process (ANP) and Dimtel
this issue Due to the importance of this research, it seeks to provide a model to identify the factors affecting cost stickiness This research is practical in terms of purpose because the results of the research are used to control and predict cost-related behaviors in the field of Tehran Stock Exchange. The first statistical population of this study includes experts and the second statistical population includes companies active in Tehran Stock Exchange. According to the conditions and conditions adopted, 30 companies were selected as the study population and the final research model was tested based on data obtained from these companies. To collect the data, a combination of two library study methods and a questionnaire was used, the reliability and validity of which were confirmed. In this research, using Delphi method and applying fuzzy screening techniques and hierarchical analysis process, the research model has been determined to identify the factors affecting the cost adhesion of listed companies. The results showed that at the end of Delphi, 47 sub-criteria were identified as factors affecting cost stickiness, which according to their nature are classified into 5 main categories as follows. The analysis of interpretive structural equations has shown that the financial characteristics related to the company, corporate governance mechanisms, characteristics related to management have the most interaction with each other and have the greatest impact on cost stickiness. After these three factors, economic factors are less effective on cost stickiness and finally, geographical political factors have the least effect on cost stickiness.
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A Financial Reporting Model for Regional Electric Companies in Iran
Jafar Babajani *, , Mhammad Taghi Taghavi Fard, Ehsan Mohebi
Journal of Empirical Studies in Financial Accounting, -
Systematic Review of Uncertainty Literature with Meta Synthesis Approach
Behrang Parsafard *, Ghasem Blue, Maghsoud Amiri, Mohammadjavad Salimi
Journal of "Empirical Research in Accounting ",