تاثیر تعدیل گری حاکمیت شرکتی بر رابطه بین مدیریت سود تعهدی و عملکرد شرکت
الموضوعات :
1 - گروه حسابداری، دانشگاه شهید باهنر، کرمان، ایران
الکلمات المفتاحية: مدیریت سود, عملکرد مالی, حاکمیت شرکتی.,
ملخص المقالة :
این پژوهش به بررسی رابطه بین مدیریت سود و عملکرد شرکت با تأکید بر نقش تعدیل‌کننده حاکمیت شرکتی می‌پردازد. بر اساس تئوری نمایندگی، مدیران ممکن است از مدیریت سود به‌عنوان ابزاری برای افزایش منافع شخصی استفاده کنند، که این امر می‌تواند منجر به سوءاستفاده و کاهش کیفیت گزارش‌های مالی شود. مکانیسم‌های حاکمیت شرکتی، مانند هیئت‌مدیره کارا و مستقل، برای کنترل مدیریت سود فرصت‌طلبانه و بهبود کیفیت گزارش‌های مالی ضروری هستند. ویژگی‌های هیئت‌مدیره، از جمله اندازه، ترکیب، مالکیت و استقلال، می‌توانند بر میزان کنترل مدیریت سود تأثیرگذار باشند.جامعه آماری این پژوهش شامل شرکتهای پذیرفته‌شده در بورس اوراق بهادار تهران در دوره زمانی ۱۳۹1 تا ۱۴۰۱ است. داده‌ها از طریق نرم‌افزار ره‌آورد نوین و سامانه کدال جمع‌آوری شده‌اند. یافته‌ها نشان می‌دهند که مدیریت سود بر عملکرد شرکت تأثیر دارد و مدیران از مدیریت سود برای بهبود عملکرد کوتاه‌مدیت شرکت استفاده می‌کنند. با این حال، کیفیت حاکمیت شرکتی نقش تعدیل‌کننده‌ای در این رابطه نداشته است. همچنین، مدیرانی که تحت فشار سهامداران و بازار هستند، تمایل به سرمایه‌گذاری در پروژه‌های کوتاه‌مدت با بازده سریع دارند و از فرصت‌های بلندمدت با بازدهی بالاتر غافل می‌شوند. این پژوهش از نوع کاربردی و با روش تجربی پس‌رویدادی انجام شده است و نتایج آن بر اهمیت تقویت مکانیسم‌های حاکمیت شرکتی برای کاهش مدیریت سود فرصت‌طلبانه و بهبود عملکرد بلندمدت شرکت‌ها تأکید می‌کند.
المصادر:
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الف) منابع فارسی
اميرکبيری، عليرضا، حسين قرهبيگلو و بهجت آبچر، (1397)، "ارتباط استراتژیهای مالی و حاکميت
شرکتی بر رفتار تونلوار سهامداران بر عملکرد شرکتهای پذيرفته شده در بورس اوراق بهادار تهران"،
فصلنامه مهندسی مالی و مديريت اوراق بهادار، دانشکده مديريت واحد تهران مرکزی، دوره ،9 شماره
،36 صص .74-55
افلاطونی، عباس. (1395). تاثیر مدیریت سود بر عملکرد مدل¬های ارزش¬گذاری مبتنی بر سود حسابداری، مطالعات تجربی حسابداری مالی، 13 (2)، 195-177.
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