Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach

سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 136

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شناسه ملی سند علمی:

JR_IJAAF-6-3_006

تاریخ نمایه سازی: 1 تیر 1401

چکیده مقاله:

In this research, we present a new model of a balanced evaluation system in listed firms on the Tehran Stock Exchange. The study's statistical analyses were carried out based on the extracted data from ۱۶۶ questionnaires of listed firms on the Tehran Stock Exchange during ۲۰۲۰. In this paper, Cochran Formula is used for sampling and since all CEOs and financial managers of listed firms on the Stock Exchange were ۶۸۸ people, the sample volume is ۱۶۶ people. A questionnaire is used to collect the required information and evaluate the opinions of the statistical sample. The findings at a ۹۵% of confidence level show that based on the Kolmogorov-Smirnov test, the significance level of all variables of balanced evaluation (customer, internal processes, growth, learning, and finance) was more than ۰.۰۵, and the result was normal. The structural equations indicate that it is possible to position the perspective (customer, internal processes, growth, learning, and finance) for designing and implementing the revised model of the balanced evaluation system in listed firms on the Tehran Stock Exchange. According to the study results, we recommend that organisation managers pay more attention to productivity, training programs, and education level enhancement of the employees and try to improve the productivity.

نویسندگان

Payam Pirayesh Shirazi

PhD Student, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

Reza Sotudeh

Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.

Mahdi Faghani

Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Sistan and Baluchestan University (Nikbakht), Zahedan, Iran