A review (Please help me to correct the review, Thanks in advance) 0- I think the paper is similar to paper “A”, But in this paper, you have used the Z model and factors are divided into 2 key categories. You also used the model in Japan. 1- It is necessary to explain how you have selected those criteria. (By previous studies? By experts? How?) 2- 2nd page, 3rd Paragraph: (Port, 1990) should be changed to (Porter, 1990). 3- 2nd page: You’ve mentioned “Hensher (2008)”. It should be added at the end of the paper (references). 4- 3rd page: “Chen et al. (2013)” should be changed to “Chen (2013)”. 5- 3rd page, last paragraph: “company capacity” should be changed to “financial capacity”. 6- There is a problem with numbering the sections. In fact, Section 4 should have been numbered as Section 3. Section 5 should have been numbered as Section 4. Section 6 should have been numbered as Section 5. 7- In section 4, you’ve presented “A and B”, but there is no reference. Please write their references. 8- In references: "A" Should have been written after "B" 9- Table 2: It is better “A” changes to “B”. 10- I think the calculation has a problem in weighting. Results are against the philosophy of this method. What’s the philosophy of this method? ..... Values are the same. Then W1 will be 0 in this method. In this method, differences between values define final weights. More differences = more importance. Now in the paper, we have: .... It is clear that X4 should be more important than X2, but the result doesn’t show that. Another example in the paper: ... It’s clear that X4 should be more important than X10, but the result doesn’t show that. Then something is wrong. 11- 12. On page 6 step 3 we have: ----- 12. On page 6 step 3 we have: ---- On page 8 we have: ---- Are they the same?