TY - JOUR ID - 91317 TI - Financial Performance Evaluation of the Gas Distribution Companies of National Iranian Gas Company JO - Petroleum Business Review JA - PBR LA - en SN - 2645-4726 AU - Javadi, Seyed Mohammad AU - Ghanbari, Ali Mohammad AU - Anisi, Arsalan AD - Accounting Department, Tehran Faculty of Petroleum, Petroleum University of Technology AD - Department of Accounting and Finance, Tehran Faculty of Petroleum, Petroleum University of Technology,Tehran, Iran. Y1 - 2018 PY - 2018 VL - 2 IS - 2 SP - 2 EP - 13 KW - Performance Evaluation KW - Financial Ratios KW - AHP KW - TOPSIS KW - liquidity KW - NATIONAl IRANIAN GAS COMPANY (NIGC) DO - 10.22050/pbr.2018.91317 N2 - The purpose of this study is to evaluate the financial performance of provincial gas distribution companies as affiliates for National Iranian Gas Company. To this end, we identified financial performance indicators in accordance with the requirements of NIGC through a review of theoretical foundations and interviews with a number of financial and planning experts and then prioritized using the Analytical Hierarchy Process method. These indicators lied in four groups of liquidity, capital structure, profitability and activity criteria, respectively. Then, the weighted indicators were analyzed using TOPSIS technique in Expert-Choice software and the final ranking of the companies was provided. The results showed that based on the identified criteria, provincial gas companies of Hormozgan, Yazd, Markazi, and Kermanshah had a favorable financial performance and Ilam, Mazandaran, Chaharmahal and Bakhtiari and Zanjan provincial gas companies had a weak financial performance with respect to other companies in three years under review and some suggestions have been made in this regard. UR - https://pbr.put.ac.ir/article_91317.html L1 - https://pbr.put.ac.ir/article_91317_226b4c34d42f5626d355d052af808457.pdf ER -