چکیده مقاله
Financial risk has a far reaching impact, not only on a company's development but also on the broader economic development of society as a whole Consequently, the assessment of a company's financial risk holds significant importance Presently, researchers have explored various methods to evaluate financial risk However, a majority of these methods lack the integration of fuzzy sets in quantitative analysis and fail to account for historical data from recent years To address these deficiencies, this research introduces a novel model for assessing financial risk in companies This model is based on heterogeneous multi criteria decision making MCDM and leverages historical data Furthermore, it incorporates both subjective and objective indicators in the financial risk assessment index system, merging fuzzy theory with quantitative data analysis The model also encompasses valuation information derived from historical financial records of the company, credit rating agencies, and decisions made by stakeholders, incorporating deterministic numbers, triangular fuzzy numbers, and neutrosphere numbers To determine the ranking of companies concerning their financial risk, a preference technique based on similarity to the ideal solution TOPSIS is employed In conclusion, an empirical study on financial risk assessment for companies is conducted, revealing that the proposed model effectively and reliably minimizes financial risk for the company, as demonstrated through comparative analysis and sensitivity analysis
کلیدواژهها
نویسندگان
Shabnam Latifi
Graduated with a master's degree in accounting, Tehran Azad University of Science and Research,
شیوه ارجاع
Latifi, Shabnam,1402,A model for assessing financial risk and economic development of companies based on heterogeneous data,The second international conference on management, commerce, economics and accounting
ارائهشده در
مجموعه مقالات دومین کنفرانس بین المللی مدیریت، بازرگانی، اقتصاد و حسابداری28 مهر 1402