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karimi, Saeed, Mohammadi Dolat-Abadi, Hossein. (1405). Proposing a bi-objective model for capital budgeting management under possibility uncertainty: an accrual accounting approach. , (), -. doi: 10.22059/ijms.2026.370827.676473
Saeed karimi; Hossein Mohammadi Dolat-Abadi. "Proposing a bi-objective model for capital budgeting management under possibility uncertainty: an accrual accounting approach". , , , 1405, -. doi: 10.22059/ijms.2026.370827.676473
karimi, Saeed, Mohammadi Dolat-Abadi, Hossein. (1405). 'Proposing a bi-objective model for capital budgeting management under possibility uncertainty: an accrual accounting approach', , (), pp. -. doi: 10.22059/ijms.2026.370827.676473
karimi, Saeed, Mohammadi Dolat-Abadi, Hossein. Proposing a bi-objective model for capital budgeting management under possibility uncertainty: an accrual accounting approach. , 1405; (): -. doi: 10.22059/ijms.2026.370827.676473

Proposing a bi-objective model for capital budgeting management under possibility uncertainty: an accrual accounting approach

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 10 خرداد 1405
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/ijms.2026.370827.676473
نویسندگان
Saeed karimi* 1؛ Hossein Mohammadi Dolat-Abadi2
1PhD of industrial engineering, Department of Industrial Engineering, Iran University of Science and Technology, Iran,
2Assistant Professor, Department of Industrial Engineering, College of Farabi, University of Tehran
چکیده
Despite the significant influence of both long-term and short-term financial objectives on real-world capital budgeting decisions, their simultaneous integration into optimization models has received limited attention in the literature. In this regard, a multi-objective model is proposed to maximize shareholders’ equity while minimizing violations of predefined financial ratio goals. The research introduces an accrual accounting system that distinguishes between liquidity flows and profit-and-loss accounts, incorporates the short-term interests of shareholders and the board of directors, and considers project financing from various sources at different interest rates. To investigate the business parameter uncertainty, multiple scenarios are considered, while a robust possibilistic approach is developed to solve the model. Moreover, a Pareto-optimal solution is proposed to analyze trade-offs among objectives and decision variables. Additionally, a sensitivity analysis of the conservatism level is conducted, and a comparison between accrual- and cash-basis accounting is provided to help decision-makers gain managerial insights. The findings reveal that greater conservatism reduces shareholders’ equity under both the accrual and cash bases of accounting.
کلیدواژه‌ها
Capital budgeting management؛ Accrual accounting؛ Financial ratios؛ Stochastic optimization؛ Goal programming
آمار
تعداد مشاهده مقاله: 31





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