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Evaluation of anomalies due to inadequate disclosure of environmental activities by the hybrid BW-AHP method | ||
| Journal of New Researches in Mathematics | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 27 دی 1401 | ||
| نوع مقاله: research paper | ||
| شناسه دیجیتال (DOI): 10.30495/jnrm.2023.67884.2282 | ||
| نویسندگان | ||
Mehdi Soltanifar   1؛ Mostafa Nooreddin2
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| 1Department of Mathematics, Semnan Branch, Islamic Azad University, Semnan, Iran | ||
| 2Department of Accounting, Mahdishahr Branch, Islamic Azad University, Mahdishahr, Iran. | ||
| چکیده | ||
| The purpose of this research is to investigate and analyze the strategies that cause the consequences of not properly disclosing environmental activities in financial reporting. For this purpose, after extracting the anomalies caused by the lack of proper disclosure of environmental activities, each of the strategies was evaluated using the opinion of experts and decision makers. In this research, the combined of the Best-Worst method and the Analytical Hierarchy Process method (BW-AHP) was used to evaluate the anomalies caused by the lack of proper disclosure of environmental activities, which is a smart combination of two famous Multi-Attribute Decision-Making (MADM). The results of this research showed that polluting activities, monopoly of products and markets, avoiding disclosure of undesirable information, non-compensation of environmental damages and non-payment of pollution taxes with importance coefficients of 0.26, 0.25, 0.22, 0.2 and 0.9 respectively are the first to the fifth consequences of the lack of proper disclosure. | ||
| کلیدواژهها | ||
| Non-disclosure pattern of environmental activities؛ Significance of anomalies؛ Hybrid BW-AHP method؛ Requirement of environmental reporting | ||
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آمار تعداد مشاهده مقاله: 20 |
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