بررسی تأثیر هوش هیجانی مدیران بر ریسک نقدینگی

الموضوعات : پژوهش های مالی و رفتاری در حسابداری

نازنین یادگاری ¹ , علی لعل بار ²

1 - کارشناس ارشد، دانشگاه آزاد اسلامی اراک، اراک، ایران.
2 - استادیار دانشگاه آزاد اسلامی اراک، اراک، ایران.

تاريخ الإرسال : 25 الإثنين , شوال, 1444 تاريخ التأكيد : 12 الجمعة , ذو الحجة, 1444 تاريخ الإصدار : 04 الخميس , ذو الحجة, 1444

الکلمات المفتاحية: خودآگاهی مدیران, هوش هیجانی مدیران, مهارتهای اجتماعی مدیران, کلید واژه ها : خودتنظیمی مدیران,

ملخص المقالة :

چکیدهوجه نقد از منابع مهم و حیاتی هر واحد اقتصادی است. کنترل ریسک ‌های مرتبط بر وجوه نقد یا ریسک نقدینگی با توجه به اهمیت بالایی که جهت ادامه حیات واحد تجاری دارد، همواره باید مد نظر مدیریت در تصمیمات مالی قرار گیرد. هدف از این پژوهش بررسی تاثیر هوش هیجانی مدیران بر ریسک نقدینگی بوده است. این تحقیق از نظر هدف، پژوهشی توصیفی از نوع همبستگی می باشد. جامعه‌ مورد پژوهش شامل کلیه شرکت های پذیرفته شده در بورس اوراق‌ بهادار تهران در سال 1400 و مدیران این شرکت‌ هاست. به منظور تحلیل داده ها، ابتدا پیش آزمون های جارک برا، ریشه واحد دی کی فولدر، آزمون وایت، دوربین واتسون و ضریب همبستگی پیرسون انجام شده است و سپس جهت آزمون فرضیه های پژوهش از آزمون رگرسیون چندگانه به کمک نرم افزار ایویوز استفاده شده است. با توجه به تجزیه و تحلیل داده ها نتایج حاکی از آن بوده است که هوش هیجانی مدیران، خودآگاهی مدیران، خودتنظیمی مدیران، خودانگیزشی مدیران ، همدلی مدیران و مهارتهای اجتماعی مدیران بر ریسک نقدینگی شرکت ها تأثیرگذار است.

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