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基于盈利质量的DANP变权财务预警模型 被引量:24
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作者 李慧 温素彬 焦然 《系统工程理论与实践》 EI CSSCI CSCD 北大核心 2019年第7期1651-1668,共18页
高质量的盈利是企业健康持续发展的基石,财务危机是财务质量的综合表现.以和谐理论为基础,从盈利质量及其各维度的均衡性两方面分析财务危机发生的机理,并依此建立基于盈利质量金字塔的财务危机指标评价体系.考虑到评价指标间存在一定... 高质量的盈利是企业健康持续发展的基石,财务危机是财务质量的综合表现.以和谐理论为基础,从盈利质量及其各维度的均衡性两方面分析财务危机发生的机理,并依此建立基于盈利质量金字塔的财务危机指标评价体系.考虑到评价指标间存在一定程度的相互影响的现实因素,同时为避免常权综合评价模型的属性值转移,建立决策实验室法的网络层级分析法(DANP)双层惩罚变权时间序列财务预警模型以判断企业财务状况.通过上市公司数据实证,构建财务预警综合评价值的临界区间为[0.6494,0.6547],其值越小财务危机发生的可能性越大,且预测准确率达到91.53%.在理论上对财务危机发生的机理研究具有增量贡献,在实践中对企业自身财务状况的监督具有现实指导意义. 展开更多
关键词 财务预警 盈利质量 决策实验室法的网络层级分析法(danp) 双层惩罚型变权 时间序列
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Risk identification and prioritization in banking projects of payment service provider companies:An empirical study
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作者 Mohammad Khalilzadeh Laleh Katoueizadeh Edmundas Kazimieras Zavadskas 《Frontiers of Business Research in China》 2020年第2期145-171,共27页
ldentifying risks and prioritizing is important for payment service provider(PSP)companies to get banking projects and gain more market share.However,studies regarding the identification of risks and causal relationsh... ldentifying risks and prioritizing is important for payment service provider(PSP)companies to get banking projects and gain more market share.However,studies regarding the identification of risks and causal relationships are insufficient in the lranian PSP industry and the industry is unique because of its characteristics.In this study,30 experts involved with PSP companies are employed as the research sample.Eleven key risks and 46 sub-risks are also ientified.Subsequently,the fuzzy decision-making trial and evaluation laboratory technique is applied to determine the effective and affected risks and the severity of their effects on each other.Finally,all risks are ranked.Due to the interal interrelationships of the main risks,the weight of each risk is calculated via the fuzy analytic network process.As the second-level risks have no significant interrelationships,they are ranked via the fuzzy analytical hierarchy process.Moreover,the best-worst method is used to ensure that the obtained rankings are reliable.This study identifies the risks affecting the loss of banking projects and determines the impacts of these risks on each.A sensitivity analysis is then conducted on the weights of the criteria,and the results are compared. 展开更多
关键词 Payment service provider(PSP) Risk identification Risk asessment Fuzzy decision-making trial and evaluation laboratory(DEMATEL) Fuzzy analytic network process(ANP) Best-worst method(BWM) Prioriation
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