مسئولیت پذیری اجتماعی، بحران مالی و مدیریت سود واقعی
محورهای موضوعی : مدیریتقاسم قاسمی 1 * , سارا اسحاقیان 2
1 - گروه حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار، ایران.
2 - دانشجوی کارشناسی ارشد حسابرسی،گروه حسابداری، دانشگاه آزاد اسلامی، واحد سبزوار، ایران.
کلید واژه: اقتصاد مالی, بازارهای مالی عمومی, امور مالی و حاکمیت شرکتی,
چکیده مقاله :
هدف اصلی این پژوهش، تعیین تاثیر مسئولیتپذیری اجتماعی و مدیریت سود واقعی با نقش تعدیلی بحران مالی در شرکتهای بورس اوراق بهادار تهران میباشد. در دیدگاه رفتاری سود اعتقاد بر آن است که سود معیار بسیاری از تصمیمگیریها واقع میگردد و بر این اساس مدیران نیز اقدام به مدیریت سود خواهند گرفت. از طرفی مسئولیتپذیری اجتماعی چارچوبی اخلاقی است برای هر فرد یا سازمان، تا با حساسیت در مورد مسایل اجتماعی، فرهنگی، اقتصادی و محیط زیستی رفتار نماید. تلاش برای انجام مسئولیت اجتماعی به افراد، سازمانها و دولتها کمک مینماید تا نقش و تاثیر مثبتی در توسعه پایدار یک جامعه داشته باشند. این پژوهش برای یک دورهی 5 ساله در سالهای 1396 تا 1400 انجام شده است. اطلاعات پس از بررسي در دسترس بودن اطلاعات آنها با جمع‌آوري به کمک نرمافزار اکسل طبقه‌بندي و به کمک نرمافزار ایویوز مورد آناليز و تحليل واقع شدند. نتایج پژوهش نشان داد؛ بین مسئولیتپذیری اجتماعی و مدیریت سود واقعی رابطهی منفی وجود داشته و این رابطه معنادار میباشد. بر اساس دیدگاه نظریه اخلاقی و تئوري علامتدهی، مسئولیتپذیري اجتماعی شرکتها میتواند بهعنوان ابزاري در جهت کاهش مدیریت سود واقعی استفاده شود. همچنین بحران مالی ارتباط بین مسئولیتپذیری اجتماعی و مدیریت سود واقعی را تعدیل میکند، و ارتباط نیز منفی و معنادار میباشد.
The main purpose of this research is to determine the impact of social responsibility and Earnings management with the moderating role of financial crisis in Tehran Stock Exchange companies. In the behavioral perspective of profit, it is believed that profit is the criterion for many decisions, and based on this, managers will also manage profit. On the other hand, social responsibility is an ethical framework for any person or organization to act sensitively on social, cultural, economic and environmental issues. Trying to fulfill social responsibility helps individuals, organizations and governments to have a positive role and impact in the sustainable development of a society. This research was conducted for a period of 5 years from 2017 to 2022.The data, after checking the availability of their data, were collected and classified with the help of Excel software and analyzed with the help of Eviews software. The results showed that there is a negative relationship between social responsibility and Earnings management, and this relationship is significant. Based on the ethical theory and signaling theory, corporate social responsibility can be used as a tool to reduce Earnings management. Also, financial crisis moderate the relationship between social responsibility and profit management, and the relationship is negative and significant.
Alinejad Saruklai, Mehdi; Taheri, Arzoo and Eftekhari, Samaneh (2022). The effect of management overconfidence on discretionary accruals in
companies listed on the Tehran Stock Exchange. International Conference on Management, Financial Economies. (Persian) Ansari, Abdul Mahdi; Dari Sadeh, Mustafa and Shirzad, Ali (2018). Investigating the impact of conservatism on accrual-based profit management, actual profit management and the overall level of profit management in companies listed on the Tehran Stock Exchange. Quarterly Journal of
Management Accounting, 6 (19), pp. 61-78. (Persian) Ebrahimi, Seyyed Kazem and Ahmadi-Moghadam, Mansour (2022). Investigating the relationship between tax management and profit management
based on accruals and real profit management. Financial and Economic Policy Quarterly, 4 (13), pp. 77-94. (Persian) Ebrahimi, Shahla and Ebrahimi, Mehrdad (2021). Profit management, incentives and solutions. Accounting and Auditing Studies Quarterly, 1 (1).
(Persian) Gonçalves, T.; Gaio, C.; Ferro, A. Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance. Sustainability 2021, 13, 9969. https://doi.org/10.3390/ su13179969.
Haga, J; Ittonen, K; Tronnes, p and Wong, L (2018). Is earnings management sensitive to discount rates? Journal of Accounting Literature, 41, (2018), 75–88.
Heydari, Jalal and Roshni, Yunus (2020). Investigating the relationship between the structure of the board of directors and the accuracy of forecasting and stability of profits in companies listed on the Tehran Stock Exchange. International conference on economics, knowledge-based
management and sustainable development in relations between Iran, Armenia and Eurasia. April 9 and 10, 2018. (Persian) Kashanipour, Mohammad; Maran Jouri, Mahdi and Mashasha'i, Seyyed Mohammad (2016). The relationship between the auditor's tenure and
discretionary accruals in companies listed on the Tehran Stock Exchange. Experimental Accounting Research, 2 (5), pp. 113-126. (Persian) Feng, Y; Chen, H and Tang, J (2018). The Impacts of Social Responsibility and Ownership Structure on Sustainable Financial Development of China’s Energy Industry. Sustainability 2018, 10, 301.
Masahiro Enomoto, Fumihiko Kimura and Tomoyasu Yamaguchi (2014). A Cross-Country Study on the Relationship between Financial Development and Earnings Management.
Pourali, Mohammadreza, Hejami, Mohhaddeh. (2013). Investigating the relationship between social responsibility disclosure and institutional ownership in companies listed on the Tehran Stock Exchange, Scientific and Research Quarterly Journal of Management Accounting and Auditing,
Summer 2013, Year 3, Number 10, Summer, pp. 135-151. (Persian) Royai, Ramzan Ali, Ebrahimi, Mohammad. (2014). Investigating the effect of audit committee characteristics on the level of voluntary ethical
disclosure, Scientific and Research Financial Accounting Quarterly, Year 7, Number 25, Spring, 71-88. (Persian) Saidi, Ali; Hamidian, Narges and Rabiei, Hamed (2019). The relationship between real profit management activities and future performance of
companies admitted to Tehran Stock Exchange. Management Accounting Scientific and Research Quarterly, 6 (17), pp. 45-58. (Persian) Seraina C. Anagnostopoulou, Andrianos E. Tsekrekos (2016). The effect of financial leverage on real and accrual-based earnings management. Tien-Shih, H. Bedard, J.C. and Johnstone, K.M. (2014). CEO overconfidence and earnings management during shifting regulatory egimes. Journal of Business Finance & Accounting, 41(9) & (10), 1243-1268.
Zamani-Rad, Mohammad (1400). Analysis of factors affecting the amount of manipulation of real activities (real profit management). Master's thesis, Ferdowsi University, Mashhad. (Persian)
Zeineb Zouari, Faten Lakhal and Mehdi Nekhili (2015). Do CEO characteristics affect earnings management? Evidence from France. International Journal of Innovation and Applied Studies. ISSN 2028-9324 Vol. 12 No. 4 Sep. 2015, pp. 801-819.