Ranking of companies in generating operating cash flows based on data envelopment analysis
The purpose of this research is to evaluate and rank the efficiency of pharmaceutical companies in creating operational cash flows in line with the objectives of financial reporting. The research method for collecting theoretical bases and research data is library studies. In this research, in order...
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| Format: | Article |
| Language: | English |
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Ayandegan Institute of Higher Education,
2023-12-01
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| Series: | International Journal of Research in Industrial Engineering |
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| Online Access: | https://www.riejournal.com/article_183857_40da7c9f05d1c2e3ec441db285caa039.pdf |
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| author | Leila Negahban Bahman Banimahd Seyed Hosseini Azam Shokri Cheshmeh Sabzi |
| author_facet | Leila Negahban Bahman Banimahd Seyed Hosseini Azam Shokri Cheshmeh Sabzi |
| author_sort | Leila Negahban |
| collection | DOAJ |
| description | The purpose of this research is to evaluate and rank the efficiency of pharmaceutical companies in creating operational cash flows in line with the objectives of financial reporting. The research method for collecting theoretical bases and research data is library studies. In this research, in order to evaluate the efficiency of pharmaceutical companies in creating operational cash flow, the Data Envelopment Analysis (DEA) model with weight limit is used. The results of this research show that Farabi pharmaceutical company has the highest efficiency score in creating Operating Cash Flows (OCFs) and Loqman pharmaceutical company has the lowest efficiency score. The findings of this research confirm that DEA is a suitable technique for evaluating the performance of companies in creating operational cash flow. Also, this technique, along with traditional financial analysis, can be considered a useful instrument for deciding and evaluating the performance and efficiency of companies. This article can make analysts more familiar; financial and accounting researchers with DEA applications in financial and accounting analysis. Also, this research can expand the use of scientific models in financial and accounting research. |
| format | Article |
| id | doaj-art-e6b636d6006a48af9f66795f93ca2bc6 |
| institution | Kabale University |
| issn | 2783-1337 2717-2937 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Ayandegan Institute of Higher Education, |
| record_format | Article |
| series | International Journal of Research in Industrial Engineering |
| spelling | doaj-art-e6b636d6006a48af9f66795f93ca2bc62025-01-30T15:10:04ZengAyandegan Institute of Higher Education,International Journal of Research in Industrial Engineering2783-13372717-29372023-12-0112436437410.22105/riej.2023.386712.1368183857Ranking of companies in generating operating cash flows based on data envelopment analysisLeila Negahban0Bahman Banimahd1Seyed Hosseini2Azam Shokri Cheshmeh Sabzi3Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.The purpose of this research is to evaluate and rank the efficiency of pharmaceutical companies in creating operational cash flows in line with the objectives of financial reporting. The research method for collecting theoretical bases and research data is library studies. In this research, in order to evaluate the efficiency of pharmaceutical companies in creating operational cash flow, the Data Envelopment Analysis (DEA) model with weight limit is used. The results of this research show that Farabi pharmaceutical company has the highest efficiency score in creating Operating Cash Flows (OCFs) and Loqman pharmaceutical company has the lowest efficiency score. The findings of this research confirm that DEA is a suitable technique for evaluating the performance of companies in creating operational cash flow. Also, this technique, along with traditional financial analysis, can be considered a useful instrument for deciding and evaluating the performance and efficiency of companies. This article can make analysts more familiar; financial and accounting researchers with DEA applications in financial and accounting analysis. Also, this research can expand the use of scientific models in financial and accounting research.https://www.riejournal.com/article_183857_40da7c9f05d1c2e3ec441db285caa039.pdfcompany efficiencyoperating cash flowdata envelopment analysispharmaceutical industry |
| spellingShingle | Leila Negahban Bahman Banimahd Seyed Hosseini Azam Shokri Cheshmeh Sabzi Ranking of companies in generating operating cash flows based on data envelopment analysis International Journal of Research in Industrial Engineering company efficiency operating cash flow data envelopment analysis pharmaceutical industry |
| title | Ranking of companies in generating operating cash flows based on data envelopment analysis |
| title_full | Ranking of companies in generating operating cash flows based on data envelopment analysis |
| title_fullStr | Ranking of companies in generating operating cash flows based on data envelopment analysis |
| title_full_unstemmed | Ranking of companies in generating operating cash flows based on data envelopment analysis |
| title_short | Ranking of companies in generating operating cash flows based on data envelopment analysis |
| title_sort | ranking of companies in generating operating cash flows based on data envelopment analysis |
| topic | company efficiency operating cash flow data envelopment analysis pharmaceutical industry |
| url | https://www.riejournal.com/article_183857_40da7c9f05d1c2e3ec441db285caa039.pdf |
| work_keys_str_mv | AT leilanegahban rankingofcompaniesingeneratingoperatingcashflowsbasedondataenvelopmentanalysis AT bahmanbanimahd rankingofcompaniesingeneratingoperatingcashflowsbasedondataenvelopmentanalysis AT seyedhosseini rankingofcompaniesingeneratingoperatingcashflowsbasedondataenvelopmentanalysis AT azamshokricheshmehsabzi rankingofcompaniesingeneratingoperatingcashflowsbasedondataenvelopmentanalysis |