Assistant Professor of Accounting, University of Kurdistan
Abstract
This study has prioritized drug corporations accepted in Tehran Stock Exchange from 1387 until 1391 considering the importance of decision making in investment and introducing appropriate criteria like Return on Assets (ROI), Return Income (RI), Return on Sale (ROS), Earning per Share (EPS), Ratio of price to earnings per share (P/E), and Return on Assets (ROA). The objective is to encourage financial decision makers to use mathematics techniques instead of accounting previous techniques in order to provide a good illustration of Enterprise position. Afterward, rating options were performed using decision-making techniques TOPSIS, SAW, and the obtained rating was studied. The results showed that rating of options on average was not equal and some of the corporations not only improved but also obtained mean rating in the course of study. Finally, the rating showed approximate equality between these two procedures, despite nuances.
Jamei, R. and Alizade, M. (2014). Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange. Journal of Iranian Accounting Review, 1(2), 18-35.
MLA
Jamei, R. , and Alizade, M. . "Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange", Journal of Iranian Accounting Review, 1, 2, 2014, 18-35.
HARVARD
Jamei, R., Alizade, M. (2014). 'Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange', Journal of Iranian Accounting Review, 1(2), pp. 18-35.
CHICAGO
R. Jamei and M. Alizade, "Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange," Journal of Iranian Accounting Review, 1 2 (2014): 18-35,
VANCOUVER
Jamei, R., Alizade, M. Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange. Journal of Iranian Accounting Review, 2014; 1(2): 18-35.
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