نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
2 استادیار گروه حسابداری، دانشگاه الزهرا، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study seeks to evaluate the financial anomaly factors of the capital market under the frozen assets consequence. In this study, which was conducted in a combined manner, an attempt was made to first take necessary action through two processes of grounded theory and systematic content screening, respectively, to identify the consequences of the emergence of frozen assets and financial distorting factors in the capital market in the qualitative sector. Therefore, by selecting a group of qualified experts, through interview tools and critical evaluation checklists, the criteria for each of the two research bases were presented in separate sections of the findings. Based on [12] interviews conducted with experts in the grounded theory process, [44] conceptual themes, [6] central components, and [3] structural categories were identified in a multidimensional theoretical framework. Then, referring to content screening analysis tools, [12] selected studies were examined with the participation of experts based on assigning points [1] to [5] to ten dimensions of critical evaluation. Out of the total of twelve factors, [4] financial distortion factors of the capital market were selected so that, by combining them with the central components of the consequences of the emergence of frozen assets, an intuitive fuzzy analysis could be performed in the quantitative part of the study. The results in this section showed that "market inefficiency" is the most important reference criterion affected by the "legitimacy output" of the emergence of frozen assets. In other words, this result shows that under the consequence of the "legitimacy output" of the emergence of frozen assets, the higher the financial anomaly in the capital market, the "market inefficiency".
کلیدواژهها [English]
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