حاکمیت شرکتی و کیفیت گزارشگری مالی: نقش تعدیلی سوء رفتار مالی
الموضوعات :
1 - کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی سراج، تبریز، ايران
الکلمات المفتاحية: مالکیت نهادی استقلال هیئت مدیره کیفیت گزارشگری مالی سوء رفتار مالی تجدید ارائه صورت‌های مالی ,
ملخص المقالة :
در شرکت‌هایی با سوء رفتار مالی رایج، داده‌های مالی اغلب دقت و شفافیت کافی ندارند که این امر اعتماد ذی‌نفعان را کاهش می‌دهد. همچنین، این رفتارها مکانیزم‌های حاکمیت شرکتی را در نظارت و کنترل تضعیف می‌کند. هدف پژوهش حاضر، بررسی تأثیر سوء رفتار مالی بر رابطه بین حاکمیت شرکتی و کیفیت گزارشگری مالی است. پژوهش حاضر از لحاظ هدف کاربردی و از نوع پژوهش‌‌های توصیفی- همبستگی و علی- پس‌رویدادی است. برای دستیابی به اهداف پژوهش و فرضیه‌‌های آماری دورة زمانی 5 ساله، طی سال‌‌های 1397 الی 1401، در 133 شرکت از شرکت‌‌‌های بورس اوراق بهادار تهران مورد بررسی قرار گرفت. به‌منظور انجام محاسبات و فراهم‌آوری داده‌ها و اطلاعات لازم برای تحقیق و همچنین تحلیل آن‌ها از نرم‌افزار ایویوز و روش رگرسیون چندگانه استفاده شده است. نتایج پژوهش نشان داد که بین مالکیت نهادی و کیفیت گزارشگری مالی رابطه معکوس و معناداری وجود دارد. همچنین، بین استقلال هیئت مدیره و کیفیت گزارشگری مالی رابطه‌ای معکوس و معنادار مشاهده شده است. تجدید ارائه صورت‌های مالی به‌عنوان شاخص سوء رفتار مالی، تأثیر معکوس و معناداری بر رابطه بین مالکیت نهادی و کیفیت گزارشگری مالی دارد. با این حال، تأثیر تجدید ارائه صورت‌های مالی بر ارتباط بین استقلال هیئت مدیره و کیفیت گزارشگری مالی معنادار نیست.
المصادر:
ا يلی کي،ا رغ یهب نشوا و ی، دمحم ، ( 1401 ) اپ . ی رادی لامی رگشرازگ و تکرش ی لامی ک شدقن :هنابلقتم يف ديت راکوزادس ادهی ردبهار ی تکردش ی . شدناد
رادباسح ی، 13 (2 ، ) صص 83-94 .
86
تاعلاطم یدربهار رد بسک و راک هرود 2، هرامش 3 : 90-64
ناجاباب ی، ئولرگنک هدازرابج ؛لضفلاوبا ی، عسي ؛د رحب ی ، لاث کاپ و لامج رگسع ،مارم ، ( 1400 ) دم لماوع رثا . یریت ریكس ک رب هاگنب يفيت رگشرازگ ی لامی
لماعت شقن اب ی مکاح يت تکرش ی . راداهب قاروا سروب همانلصف ، 13 ( 56 ،) صص 75-110 .
عس مساج ي ،د غي ؛ثا راوز ی اضر یی ، مظاک و ربکا ی، حوت يد ( . 1403 ثأت .) ير مکاح يت تکرش ی، کيفيت سرباسح ی رادباسح و ی مومع شخب ی لادم دركلمع رب ی
ور اب ی درك هكبش اهی بصع ی .)قارع :هعلاطم دروم( رادباسح ی هجدوب و ریزی مومع شخب ی، 5(1)ص . ص 25-64 .
کلااچ ی، رپی؛ غي ،رو رقاب و دازرف ی، ( .هواک 1397 سررب .) ی ب هطبار ين اشفا ی تخا يرای مکاح يت تکرش ی لام دركلمع و ی تکرش رد ادهی ذپ ی هدتفر رد هددش
.نارهت راداهب قاروا سروب شهوژپ اهی برجت ی رادباسح ی، 8( 29 ، ) صص 39-60 .
گتسد ي ،ر ناسحا ،وجرهم و نسحم ، ( 1391 سررب .) ی غت رثا يي تار دهعت ملاقا ءازجا ی لمع يتای روآدوس رب ی تکرش .اده قحت ي تادق رادبادسح ی دسرباسح و ی،
15 (4،) صص 4-21 .
فراع دق ؛هرهز ،شنم یرینا نارآ ی، سحدمحم ين دق و یرینا نارآ ی، هرهز ، ( 1399 لام نارحب .) ی دجت و ید تروص هئارا ادهی لادم ی دهاودش : ی قاروا سرودب زا
.نارهت راداهب یلام یرادباسح یبرجت تاعلاطم ، 17 ( 67 ،) صص 203-227 .
دهم ،درف هداز دارم ی دع و یلی، بتجم ،ی ( 1390 سررب .) ی ب هطبار ين كلام يت داهن ی امرس دركلمع و ماهس یه ركف ی تکرش رد اهی ذپ ی هتفر سرودب رد هدش
.نارهت راداهب قاروا پي تفرش اهی رادباسح ی .3(2،) صص 141-162 .
وسوم ی شيری، سح و ناسحا ،نادردق ؛دومحم ينی، تاداسلارجاه ، ( 1398 لخاد ناسرباسح شخرچ شقن .) ی ک رب يفيت رگشرازگ ی لام ،ی دسرباسح شناد ی،
19 ( 74 ،) صص 77-106 .
ودهم ی، سحملاغ ين اضر و یی ، اضرملاغ ، ( 1392 سررب .) ی ک تارثا يفيت رگشرازگ ی لامی س ردب ي تدسا دسقت يم دودس ، شهوژدپ ادهی رادبادسح ی لادم ی و
سرباسح ی5( 17 ،) صص 1-32 .
لوی هداز رلای ناجی، نسح و مظعا ی، هف ي هم ، ( 1402 دم شخرچ .) یر دسرباسح ی دلخاد ی؛ کيف ديت رگدشرازگ ی لادم ی دسر نادمز و ي گدی لقتدسم سربادسح ،
سررب ی اهی رادباسح ی سرباسح و ی، 30 (1،) صص 191-208 .
Adebayo, A.A. (2017). Institutional Ownership: A Driver of Accounting Conservatism and Reporting
Quality. International journal of innovative research and development, 6(6), pp. 136-147.
Affan, M.W., Rosidi & Purwanti, L. (2017). The Effect of Ownership Structure on the Quality of
Financial Reporting Of Manufacturing Companies Listed In the IDX during the Period of 2013-2015.
Imperial journal of interdisciplinary research, 3.
Aifuwa, H.O & Embele, K. (2019). Board Characteristics and Financial Reporting. Journal of
Accounting and Financial Management, 5(1), pp. 30-44.
Alves, S. (2014). The Effect of Board Independence on the Earnings Quality: Evidence from
Portuguese Listed Companies. The Australasian Accounting Business and Finance Journal, 8(3), pp.
23-44.
Amiram, D., Bozanic, Z., Cox, J. D., Dupont, Q., Karpoff, J. M & Sloan, R. G. (2017). Financial
reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of
Accounting Studies, 23(3), pp. 732-783.
Amiram, D., Huang, S & Rajgopal, S. (2020). Does financial reporting misconduct pay off even when
discovered?. Review of Accounting Studies, 25(3), pp. 811-854.
Arnaboldi, F., Casu, B., Gallo, A., Kalotychou, E & Sarkisyan, A. (2021). Gender diversity and bank
misconduct. Journal of Corporate Finance, 71(1), pp. 1-61.
Becht, M., Bolton, P & Röell, A. (2002). Corporate Governance and Control. Handbook of the
Economics of Finance. 1, pp. 1-109.
Bravo, F & Reguera-Alvarado, N. (2017). Do independent director’s characteristics influence financial
reporting quality?. Spanish Journal of Finance and Accounting, 47(1), pp. 25–43.
Brody, R. G., Melendy, S. R & Perri, F. S. (2012). Commentary from the American accounting
association's 2011 annual meeting panel on emerging issues in fraud research. Account Horiz, 26(3),
pp. 513-531.
Callen, J. L., Livnat, J & Segal, D. (2005). Accounting restatements. Journal of Investing, 15(3), pp.
57–68.
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3
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2
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21(1), pp. 91-122.
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their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), pp. 344
401.
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ا يلی کي،ا رغ یهب نشوا و ی، دمحم ، ( 1401 ) اپ . ی رادی لامی رگشرازگ و تکرش ی لامی ک شدقن :هنابلقتم يف ديت راکوزادس ادهی ردبهار ی تکردش ی . شدناد
رادباسح ی، 13 (2 ، ) صص 83-94 .
86
تاعلاطم یدربهار رد بسک و راک هرود 2، هرامش 3 : 90-64
ناجاباب ی، ئولرگنک هدازرابج ؛لضفلاوبا ی، عسي ؛د رحب ی ، لاث کاپ و لامج رگسع ،مارم ، ( 1400 ) دم لماوع رثا . یریت ریكس ک رب هاگنب يفيت رگشرازگ ی لامی
لماعت شقن اب ی مکاح يت تکرش ی . راداهب قاروا سروب همانلصف ، 13 ( 56 ،) صص 75-110 .
عس مساج ي ،د غي ؛ثا راوز ی اضر یی ، مظاک و ربکا ی، حوت يد ( . 1403 ثأت .) ير مکاح يت تکرش ی، کيفيت سرباسح ی رادباسح و ی مومع شخب ی لادم دركلمع رب ی
ور اب ی درك هكبش اهی بصع ی .)قارع :هعلاطم دروم( رادباسح ی هجدوب و ریزی مومع شخب ی، 5(1)ص . ص 25-64 .
کلااچ ی، رپی؛ غي ،رو رقاب و دازرف ی، ( .هواک 1397 سررب .) ی ب هطبار ين اشفا ی تخا يرای مکاح يت تکرش ی لام دركلمع و ی تکرش رد ادهی ذپ ی هدتفر رد هددش
.نارهت راداهب قاروا سروب شهوژپ اهی برجت ی رادباسح ی، 8( 29 ، ) صص 39-60 .
گتسد ي ،ر ناسحا ،وجرهم و نسحم ، ( 1391 سررب .) ی غت رثا يي تار دهعت ملاقا ءازجا ی لمع يتای روآدوس رب ی تکرش .اده قحت ي تادق رادبادسح ی دسرباسح و ی،
15 (4،) صص 4-21 .
فراع دق ؛هرهز ،شنم یرینا نارآ ی، سحدمحم ين دق و یرینا نارآ ی، هرهز ، ( 1399 لام نارحب .) ی دجت و ید تروص هئارا ادهی لادم ی دهاودش : ی قاروا سرودب زا
.نارهت راداهب یلام یرادباسح یبرجت تاعلاطم ، 17 ( 67 ،) صص 203-227 .
دهم ،درف هداز دارم ی دع و یلی، بتجم ،ی ( 1390 سررب .) ی ب هطبار ين كلام يت داهن ی امرس دركلمع و ماهس یه ركف ی تکرش رد اهی ذپ ی هتفر سرودب رد هدش
.نارهت راداهب قاروا پي تفرش اهی رادباسح ی .3(2،) صص 141-162 .
وسوم ی شيری، سح و ناسحا ،نادردق ؛دومحم ينی، تاداسلارجاه ، ( 1398 لخاد ناسرباسح شخرچ شقن .) ی ک رب يفيت رگشرازگ ی لام ،ی دسرباسح شناد ی،
19 ( 74 ،) صص 77-106 .
ودهم ی، سحملاغ ين اضر و یی ، اضرملاغ ، ( 1392 سررب .) ی ک تارثا يفيت رگشرازگ ی لامی س ردب ي تدسا دسقت يم دودس ، شهوژدپ ادهی رادبادسح ی لادم ی و
سرباسح ی5( 17 ،) صص 1-32 .
لوی هداز رلای ناجی، نسح و مظعا ی، هف ي هم ، ( 1402 دم شخرچ .) یر دسرباسح ی دلخاد ی؛ کيف ديت رگدشرازگ ی لادم ی دسر نادمز و ي گدی لقتدسم سربادسح ،
سررب ی اهی رادباسح ی سرباسح و ی، 30 (1،) صص 191-208 .
Adebayo, A.A. (2017). Institutional Ownership: A Driver of Accounting Conservatism and Reporting
Quality. International journal of innovative research and development, 6(6), pp. 136-147.
Affan, M.W., Rosidi & Purwanti, L. (2017). The Effect of Ownership Structure on the Quality of
Financial Reporting Of Manufacturing Companies Listed In the IDX during the Period of 2013-2015.
Imperial journal of interdisciplinary research, 3.
Aifuwa, H.O & Embele, K. (2019). Board Characteristics and Financial Reporting. Journal of
Accounting and Financial Management, 5(1), pp. 30-44.
Alves, S. (2014). The Effect of Board Independence on the Earnings Quality: Evidence from
Portuguese Listed Companies. The Australasian Accounting Business and Finance Journal, 8(3), pp.
23-44.
Amiram, D., Bozanic, Z., Cox, J. D., Dupont, Q., Karpoff, J. M & Sloan, R. G. (2017). Financial
reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of
Accounting Studies, 23(3), pp. 732-783.
Amiram, D., Huang, S & Rajgopal, S. (2020). Does financial reporting misconduct pay off even when
discovered?. Review of Accounting Studies, 25(3), pp. 811-854.
Arnaboldi, F., Casu, B., Gallo, A., Kalotychou, E & Sarkisyan, A. (2021). Gender diversity and bank
misconduct. Journal of Corporate Finance, 71(1), pp. 1-61.
Becht, M., Bolton, P & Röell, A. (2002). Corporate Governance and Control. Handbook of the
Economics of Finance. 1, pp. 1-109.
Bravo, F & Reguera-Alvarado, N. (2017). Do independent director’s characteristics influence financial
reporting quality?. Spanish Journal of Finance and Accounting, 47(1), pp. 25–43.
Brody, R. G., Melendy, S. R & Perri, F. S. (2012). Commentary from the American accounting
association's 2011 annual meeting panel on emerging issues in fraud research. Account Horiz, 26(3),
pp. 513-531.
Callen, J. L., Livnat, J & Segal, D. (2005). Accounting restatements. Journal of Investing, 15(3), pp.
57–68.
64
90
:
3
هرامش
،
2
هرود
راک
و
بسک
رد
یدربهار
تاعلاطم
Chen, F., Chen, S & Wei, K. C. J. (2021). Financial Reporting Quality and Investment Efficiency:
Evidence from Emerging Markets. Journal of Corporate Finance, 67, pp. 101899.
Claessens, S. (2003). Corporate Governance and Development. The World Bank Research Observer,
21(1), pp. 91-122.
Dechow, P. M., Ge, W & Schrand, C. (2010). Understanding earnings quality: A review of the proxies,
their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), pp. 344
401.
Devarajar, M., Shahradin, M. S., Pitchay, A. A., Haron, H & Ganesan, Y. (2022). Corporate
governance and fraudulent financial reporting among Malaysian public listed companies. International
Journal of Law Government and Communication, 7(29), pp. 81-95.
Edwards, J. S & Nibler, M. (2000). Corporate Governance in Germany: The Role of Banks and
Ownership Concentration. Economic Policy, 15(31), pp. 238-267.
Egan, M., Matvos, G & Seru, A. (2016). The Market for Financial Adviser Misconduct. Journal of
Political Economy, 127(1), pp. 233 - 295.
Feizizadeh, A. (2014). SEBI and Corporate Governance. TIJ's Research Journal of Economics &
Business Studies - RJEBS, 3.
Habib, A & Jang, H. (2015). Corporate governance and financial reporting quality in China: A survey
of recent evidence. Journal of International Accounting, Auditing and Taxation, 24, pp. 29-45.
Hammersley, J. S. (2011). A review of model of auditor judgment in fraud-related planning tasks.
Auditing: A Journal of Practice and Theory, 30(4), pp. 101-128.
Han, S. (2004). Ownership Structure and Quality of Financial Reporting. Korea University Business
School.
Hasanan, S., Mohd Razali, M. H & Mohamed Hussain, A. R. (2020). The effect of corporate and
governance and firm-specific characteristics on the incidence of financial restatement. Journal of
Financial Crime. 28(1). pp. 244-267.
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