تبیین الگوی جامع ورشکستگی

محورهای موضوعی : بازارها و نهادهای مالی

سمیه ایمانی ¹ (گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.)
محمدجواد تصدی کاری ² (گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.)

تاریخ دریافت : 1402/03/15 تاریخ پذیرش : 1402/07/08 تاریخ انتشار : 1402/06/01

کلید واژه: ورشکستگی, هشداردهی, واحد گزارشگر,

چکیده مقاله :

هدف: ازآنجاکه چرخه اقتصادی هر کشوری به استمرار و بقای واحدهای گزارشگر آن کشور وابسته است، این پژوهش در صدد ارائه الگویی جامع به‌منظور پیش‌بینی ورشکستگی واحدهای گزارشگر با هدف هشداردهی به‌موقع جهت پیشگیری از وقوع آن است.روش‌شناسی پژوهش: پژوهش حاضر از نوع کیفی است. داده‌ها به‌وسیله تحلیل محتوای نتایج پژوهش‌های پیشین حاصل از طریق روش دلفی - فازی مورد تجزیه‌وتحلیل و وزن‌دهی قرار گرفتند. جامعه آماری پژوهش حاضر نیز شامل 17 نفر از اساتید دانشگاه و مدیران مالی واحدهای گزارشگر هستند که به‌صورت روش نمونه‌گیری غیراحتمالی هدف‌مند و نظری و به‌وسیله تکنیک گلوله‌برفی انتخاب شده‌اند.یافته‌ها: نتایج نشان می‌دهد که از میان چهار عامل شناسایی‌شده، ویژگی واحدهای گزارشگر بهترین معیار در تعیین ورشکستگی واحدهای گزارشگر هستند. همچنین از زیرعوامل نسبت‌های مالی، نسبت سود خالص به فروش؛ از زیرعوامل ویژگی واحدهای گزارشگر، نظام راهبری؛ از زیرعوامل عامل محیطی، نحوه تأمین مالی و از زیرعوامل ویژگی‌های فردی نیز تخصص مدیران به‌عنوان بهترین عامل در تعیین ورشکستگی واحدهای گزارشگر تلقی می‌شوند.اصالت / ارزش‌افزوده علمی: باتوجه‌به عدم همگرایی نتایج پژوهش‌های پیشین، در پژوهش حاضر تلاش شده تا بر اساس موارد شناسایی شده در حوزه ورشکستگی، به دنبال هم‌گرایی عوامل موجود پرداخته شود تا با شناسایی عواملی که وزن بیشتری در تعیین ورشکستگی دارند، با جامعیت بیشتر و کمترین میزان خطا نتایج قابل‌اتکاتری را حاصل نمود. نتایج این پژوهش می‌تواند زمینه توجه مدیران و سرمایه‌گذاران به عوامل کلیدی مؤثر بر وقوع ورشکستگی را فراهم نماید.

چکیده انگلیسی:

Purpose: Since the economic cycle of any country depends on the continuity and survival of the reporting units of that country, this research aims to provide a comprehensive model to predict the bankruptcy of the reporting units with the aim of timely warning to prevent its occurrence.Methodology: The current research is qualitative. The data was analyzed and weighted by analyzing the content of the results of previous researches obtained through the Delphi-Fuzzy method. The statistical population of the present study also includes 17 university professors and financial managers of the reporting units, who were selected by the purposeful and theoretical sampling method and by the snowball technique.Results: The results show that among the four identified factors, the characteristics of the reporting units are the best criteria in determining the bankruptcy of the reporting units. Also, from the sub-factors of financial ratios, the ratio of net profit to sales; Among the characteristic sub-factors of the reporting units, the management system; Among the sub-factors of the environmental factor, the way of financing, and among the sub-factors of individual characteristics, the expertise of managers are considered as the best factors in determining the bankruptcy of the reporting units.Originality / Value: Considering the lack of convergence of the results of previous researches, in the current research, an attempt has been made to look for the convergence of the existing factors based on the cases identified in the field of bankruptcy, in order to identify the factors that have more weight in determining bankruptcy, with more comprehensiveness and the least amount of error in the results. Obtained more reliable. The results of this research can provide the basis for managers and investors to pay attention to the key factors affecting the occurrence of bankruptcy.

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