| تعداد نشریات | 49 |
| تعداد شمارهها | 1,261 |
| تعداد مقالات | 10,847 |
| تعداد مشاهده مقاله | 22,203,691 |
| تعداد دریافت فایل اصل مقاله | 14,928,998 |
ارائه الگوی سلسله مراتبی ارزیابی یکپارچگی عملکرد روش های نوین تامین مالی بانک ملی ایران در اکوسیستم استارتاپی | ||
| حسابداری دولتی | ||
| مقاله 12، دوره 12، شماره 1 - شماره پیاپی 23، دی 1404، صفحه 261-286 اصل مقاله (658.08 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2025.74030.1798 | ||
| نویسندگان | ||
| مهدی والی پور1؛ فاطمه احمدی* 2؛ مجتبی مرادپور1؛ رحمت ا... محمدی پور3 | ||
| 1گروه حسابداری، واحد ایلام، دانشگاه آزاد اسلامی ایلام، ایلام، ایران. | ||
| 2گروه حسابداری، واحد ایلام، دانشگاه آزاد اسلامی، ایلام، ایران | ||
| 3گروه حسابداری، واحد ایلام، دانشگاه آزاد اسلامی ایلام، ایلام، ایران | ||
| چکیده | ||
| تامین مالی استارت آپ ها با اتکاء به شیوه های نوین یکی از چالش های بانک های دولتی در کشورهای در حال توسعه به ویژه ایران است. در این راستا، این پژوهش باهدف ارائه الگوی سلسله مراتبی ارزیابی یکپارچگی عملکرد روش های نوین تامین مالی بانک ملی ایران در اکوسیستم استارتاپی به انجام رسید. روش انجام این پژوهش آمیخته(کیفی-کمی) است. استخراج 16 شاخص الگو موردنظر در بخش کیفی و با استفاده از بررسی پژوهش های معتبر انجام شده صورت گرفت و تعیین ارتباط بین شاخص ها برای دستیابی به مدل در بخش کمی با اتکا به روش مدلسازی ساختاری تفسیری (ISM) انجام شد. ماتریس خودتعاملی نحوه ارتباط و اثرگذاری شاخصهای استخراجشده با کمک خبرگان گردآوری شد. ضمناً، داده های کمی نیز با نرم افزار متلب تحلیل شدند. پس از تحلیل داده های کیفی 16 شاخص برای ارزیابی یکپارچگی عملکرد روش های نوین تامین مالی بانک ملی ایران در اکوسیستم استارتاپی شناسایی و استخراج شدند. سپس، تحلیل نتایج در بخش کمی دستیابی به الگویی شش سطحی متشکل از 16 شاخص که سطح وابستگی استارت آپ ها به عوامل خارجی غیر قابل کنترل، نوآوری در تامین مالی، سرمایه اولیه راه اندازی استات آپ ها، مدل کسب و کاراستارت آپ ها تأثیرگذارترین شاخص آن است. | ||
| کلیدواژهها | ||
| تامین مالی؛ استارت آپ؛ یکپارچگی عملکرد | ||
| عنوان مقاله [English] | ||
| Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste | ||
| نویسندگان [English] | ||
| Mehdi Vallipour1؛ fatemeh ahmadi2؛ Mojtaba Moradour1؛ Rahmatollah Mohammadipour3 | ||
| 1Department of Accounting, Il.C., Islamic Azad University, Ilam, Iran | ||
| 2Department of Accounting, Il.C., Islamic Azad University, Ilam, Iran | ||
| 3Department of Accounting, Il.C., Islamic Azad University, Ilam, Iran | ||
| چکیده [English] | ||
| Subject and Purpose: The financial timing of startups relying on new methods is one of the challenges of state-owned banks in developing countries, especially Iran. In this regard, this research was carried out with the aim of presenting a hierarchical model for evaluating the integrity of the performance of the new financing methods of the Bank Melli Iran in the startup ecosystem. Research Method: The method of conducting this research is mixed (qualitative-quantitative). The extraction of 16 indicators of the desired pattern was carried out in the qualitative part and by reviewing the valid research conducted, and the determination of the relationship between the indicators to achieve the model in the quantitative part was carried out by relying on the interpretive structural modeling (ISM) method. The self-interaction matrix of the relationship and effectiveness of the extracted indicators was collected with the help of experts. In addition, the quantitative data were also analyzed with Matlab software. Research Finfings: After analyzing the qualitative data, 16 indicators were identified and extracted to evaluate the integrity of the performance of the new financing methods of the Bank Melli Iran in the startup ecosystem. Then, analyzing the results in the quantitative section, we achieved a six-level model consisting of 16 indicators, the most influential of which are the level of dependence of startups on uncontrollable external factors, innovation in financing, initial capital for starting startups, and the business model of startups. | ||
| کلیدواژهها [English] | ||
| Financing, Startup, Performance Integrity | ||
| مراجع | ||
|
Anderson, R.C. and Reeb, D.M. (2021) ‘Founding family ownership and firm performance: Evidence from the S&P 500’, Journal of Finance, 58(3), 1301 – 1328. https://doi.org/ 10.3390/ijerph20095702
https://www.jstor.org/stable/3094581
Auriemma, D. Jonsson, S. & Lindbergh, J. (2022). “The development of social capital and financing of entrepreneurial firms: From financial bootstrapping to bank funding”. Entrepreneurship Theory and Practice, 37(4): 661-686.
https://journals.sagepub.com/doi/10.1111/j.1540-6520.2011.00485.x
Azaino, H. Korosteleva, J. & Mickiewicz, T. (2020). “Start-up financing in the age of globalization”. Emerging Markets Finance and Trade, 47(3): 23–49.
https://doi.org/10.22034/ssys.2020.1886.2340
https://www.jstor.org/stable/23047087
Abu Jafari, Ruhollah, (2013), Financing new businesses in relationship-based and law-based financial systems, Journal of Parliament and Strategy, No. 64. (In Persian).
10.22059/jipa.2013.54672https://doi.org
https://nashr.majles.ir/article_419_7eacb532570ff6858afd2723755ff790.pdf
Athni Ashari, Abolghasem; Abolhasani Hastiani, Asghar; Nadari, Kamran, (2019), Jurisprudential study of the nature of Islamic treasury bills in Iran, Journal of Islamic Economics and Banking, 37(1). (In Persian).
https://nashr.majles.ir/article_322_5737c6ec2e0716f3d8a7a5c4e0de0d9a.pdf
Bajwa, J.(2022). Establishment and Financing of Nanotechnology Companies, International Journal of Technology Transfer and Commercialisation, 1(4), 385-404.
https://jfm. International Journal of Technology /article_4141_65fd75faa12632840fbacc928014868c.pdf
Bradshaw, M, Richardson, S, & Sloan, R. (2021). The relation between corporate financing activities, analysts’ forecasts and stock returns. Journal of accounting and economics. Forthcoming.
https://doi.org/ 10.1016/j.jbusres.2021.03.004
https://www.sciencedirect.com/science/article/abs/pii/S0165410106000371
Capasso A; Gallucci C; Rossi M. (2022), ‘Standing the test of time. Does firm performance improve with age? An analysis of the wine industry’, Business History, 57 (7), 137-153.
https://www.tandfonline.com/doi/full/10.1080/00076791.2014.993614
Caselli, S. Chiarella, C. Gatti, S. and Gigante, G. (2021). The capital markets for Italian companies: a resource to relaunch the country and renew growth CAREFIN (Center for Applied Research in Finance).
https://doi.org/10.1080/02680513.2021.1736020
https://www.researchgate.net/publication/391718900
Cole, J.D; Lahm, R.J; Little, H.T; & Seipel, S.J. (2020). “Credit cards as a source of start-up capital and ongoing capital management”. Journal of corporate finance, 10(2): 301-326.
https://doi.org/ 10.1037/0021-9010.91.6.1375
https://www.researchgate.net/publication/384972295
Dehghani Eshratabad, Meysam; Al-Badawi, Amir, (2021), Valuation of new businesses by venture capitalists using the real options approach in the first round of financing, Journal of Management Research in Iran, 22(3). (In Persian).
https://mri.modares.ac.ir/article_467_ab817c9349cf9c4f6877e1894a1faa00.pdf
Ebben, J. & Johnson, A. (2016). “Bootstrapping in small firms: An empirical analysis of change over time”. Journal of Business Venturing, 21(6), 851-865.
https://doi.org/ 10.34182/doh.2016.36
https://www.sciencedirect.com/science/article/abs/pii/S0883902605000662
Farahani, Amir Hossein and Abbasi, Hamed, (2021), Investigating the effect of financing, human capital and research and development on the added value of Iranian manufacturing industries using the quantile panel approach, Journal of Industrial Economics Research, 43(1). (In Persian).
https://indeco.journals.pnu.ac.ir/article_9395_056bb817c8d56e1f506a8fc2b1693cbe.pdf
Ghorbani, Nastaran and Habibnejad, Hamed and Samizadeh, Reza, (2021), A review of existing issues in crowdfunding, Journal of Investment Management, 35(1). (In Persian).
https://doi.org/10.22034/jiba.2022.63763.2270
Hamilton, R. H. (2001). “E-commerce new venture performance: how funding impacts culture”. Journal of Business Venturing, 11(4): 277-285.
https://www.emerald.com/insight/content/doi/10.1108/10662240110402731/full/html
Harrison, R. T; Mason, C. M; & Girling, P. (2013), “Financial bootstrapping and venture development in the software industry”,Journal of Entrepreneurship and Regional Development, 16 (4): 307-333.
https://www.researchgate.net/publication/228602829
Hellmann. F. & Thiele.K.(2019). Financial bootstrapping in small businesses: examining small business managers’ resource acquisition behaviours, Journal of Business Venturing,16(3): 235-254.
https://doi.org/10.1001.1.22518029.2019.8.19.4.0
https://www.sciencedirect.com/science/article/abs/pii/S0883902699000555
Heidari, Imran; Samari, Davud; Musaikhani, Morteza and Bishmi, Bahar, (2019), "Internationalization at Home: A New Strategy for the Development and Prosperity of Tourism Businesses", International Business Management, 2(2). (In Persian).
https://jiba.tabrizu.ac.ir/article_9118_061c9c5304cc996373e9e3aa9fa47800.pdf
Gualandri, E. and Schwizer, P. ( 2021 ) ‘The Role of the Public Sector’, in Gualandri, E. and Venturelli, V. Bridging the Equity Gap for Innovative SMEs, Palgrave Macmillan Houndmills, Basingstoke GBR, pp.145 – 172.
https://pdfs.semanticscholar.org/55af/f40096e77814549f2c60bd60e48990d77f31.pdf
Kong, Y. and Harada, N. (2020) ‘SME Policy, Financial Structure and Firm Growth: Evidence from Japan’, Small Business Economics, 27(4), 289 – 300.
https://ideas.repec.org/a/kap/sbusec/v27y2006i4p289-300.html
Khavari, Habil, Ahmadi, Fatemeh, Moradpour, Mojtaba and Mohammadipour, Mojtaba, (2014), A hierarchical model for evaluating the effectiveness of bold financing of Barakat Knowledge-Based Institute, Journal of Government Accounting, 19(1). (In Persian).
https://gaa.journals.pnu.ac.ir/article_10544_96ea4f277b062e84e887bb719d0f11d6.pdf
Miglietta, L. (2022) ‘The influence of going public on the investment policy’, Family Business Review, 13(1), 71 - 79.
https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1741-6248.2000.00071
Robb, A.M. & Robinson, D.T. (2013). “The capital structure decisions of new firms”. The Journal of Economic Perspectives, 15(2),81–102.
https://doi.org/10.22034/ssys.2013.1886.2340
https://www.nber.org/system/files/working_papers/w16272/w16272.pdf
Roozbahani; Mohammadreza, Afshari; Hamid and Gholinejad, Asghar, (2012), "Examining Financing Decisions, Market Timing and Real Investment in Tehran Stock Exchange", Asset Management and Financing, Issue 24. (In Persian).
https://doi.org/10.22051/jontoe.2022.190
https://amf.ui.ac.ir/article_19816_fab8a5e7d61be5e93a157ab8aa36ee32.pdf
Razzaghi, Harris and Jandili, Sadegh, (2013), "Explanation and Identification of Effective Components on Improving Supply Chain Performance with a Financing Approach", Journal of Industrial Management Information, 74(2). (In Persian).
https://doi.org/20.1001.1.27171329.1402.14.1.6.4
https://jims.atu.ac.ir/article_18040_28397c162a4c08012221802695276c10.pdf
Sahlma, L.(2020). A model for assessing national innovation capability, Journal of Applied Finance, 14 (1).pp.123-138.
https://www.tandfonline.com/doi/full/10.1080/09537325.2021.1900561
Shahrabi, Behzad; Ashrafi, Majid; Abbasi, Ebrahim, (2013), "Modeling Factors Affecting Financing of Startups (New Businesses) with the DEMATEL Technique", Journal of Financial Management Strategy, 25(1). (In Persian).
https://doi.org/.20.1001.1.17350794.1402.21.84.1.9
https://jfm.alzahra.ac.ir/article_4141_65fd75faa12632840fbacc928014868c.pdf
Thackra, N.(2022). The financial accelerator in a quantitative business cycle framework, Journal of Financial Services Research, 39 (2), 1-17.
https://www.sciencedirect.com/science/chapter/handbook/pii/S157400489910034
VioricaZurcu, Denis, D. J.(2021). Entrepreneurial finance: an overview of the issues and evidence”. Journal of corporate finance, 10(2): 301-326.
https://www.sciencedirect.com/science/article/abs/pii/S0929119903000592
Zarepour, Mehdi and Olfat, Laya, (1401), Identifying and prioritizing factors affecting new financing, Journal of Experimental Accounting Research, No. 29. (In Persian).
10.30510/psi.2023.323663.2936https://doi.org
https://fbarj.ihu.ac.ir/article_207875_8615210322ff3c6bcd72e318cc963508.pdf
Yaghubi, Bahareh and Zaafarian, Reza, (1399), Identifying methods of financing entrepreneurial university businesses: A case study of Sharif University of Technology, Journal of Financial Economics, 67(1). (In Persian).
https://jpap.sbu.ac.ir/article_106057_8b1a2e8275c7848d81f65a6eee5a6539.pdf
| ||
|
آمار تعداد مشاهده مقاله: 59 تعداد دریافت فایل اصل مقاله: 3 |
||