Accounting and Auditing Review

Accounting and Auditing Review

Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange)

Authors
Mehdi Moradzadeh Fard
noraddin abbassi
Seyyed Mohammad Moshashaei
10.22059/acctgrev.2013.25035
Abstract
One of the most important tools to determine performance strengths and weaknesses identify opportunities and corporate external threats is Company ranking. Since that custodians of corporate and analystor of capital market have lack of knowledge in new models ranking, most ranking are done with Assumptions that the uncertainty is not considered. We combined fuzzy logic and analytic hierarchy process (AHP) for uncertainty modeling such a manner was a logical and practical. Since that importance of financial ratios are different for different groups, by using a questionnaire distributed among different groups affect investment decisions, weights of finally indicates calculated, then by using TOPSIS model basic metals industry that member Tehran Stock Exchange in 1388 are ranking.
Keywords
Basic Metal
FAHP
Ranking
TOPSIS.