الگوی جامع رتبه‌بندی شرکت‌ها با استفاده از اطلاعات حسابداری، ارزیابی متوازن و تکنیک پاپریکا

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد حسابداری، دانشگاه شیراز

2 دانشجوی دکتری حسابداری، دانشگاه شیراز

چکیده

هدف این پژوهش، ارائۀ الگوی جامع رتبه‌بندی شرکت‌ها با استفاده از اطلاعات حسابداری، ارزیابی متوازن و تکنیک پاپریکا است. بدین منظور، معیارهای مهم موجود در ادبیات رتبه‌بندی برای 103 شرکت طی سال‌های 1383-1393 (1133 سال- شرکت) به‌ کار گرفته شد. پس از شناسایی عوامل اصلی با تحلیل عاملی متکی به شاخص KMO و آزمون بارتلت، معیارهای رتبه‌بندی با نرم‌افزار 1000 مایندز (مبتنی بر پاپریکا)، در اختیار مشارکت‌کنندگان قرار گرفت تا اولویت‌های خود را مشخص کنند. در نهایت، بر اساس برآیند آنها، رتبه‌بندی شرکت‌ها برای هر یک از رویکردهای سه‌گانۀ اطلاعات حسابداری، ارزیابی متوازن و ترکیبی انجام شد. سپس، با تحلیل رگرسیونی امتیازهای حاصل از پاپریکا و معیارهای هر الگو، الگوی ریاضی هر یک از رویکردهای رتبه‌بندی، استخراج و توان توضیح‌دهندگی و دقت آنها به پشتوانۀ آزمون ونگ با یکدیگر مقایسه شد. یافته‌ها نشان می‌دهد که دقت و توان توضیح‌دهندگی الگوی رتبه‌بندی مبتنی بر ارزیابی متوازن و روش ترکیبی از روش حسابداری، بیشتر است. هم‌چنین، دقت و توان توضیح‌دهندگی الگوی ترکیبی نسبت به الگوی رتبه‌بندی مبتنی بر ارزیابی متوازن نیز بیشتر است. این یافته‌ها نشان از برتری الگوی ترکیبی دارد.

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