بررسی عوامل مؤثر بر آگاهیبخشی سود با تأکید بر نظام راهبری

الموضوعات :

محسن عسگری ¹ , نقی فاضلی ² , خسرو فغانی ماکرانی ³

1 - دانشجوی دکتری حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران. آدرس پست الکترونیکی: [e-mail]
2 - نویسنده مسئول، استادیار، گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران. آدرس پست الکترونیکی: [e-mail] .
3 - استادیار، گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران. آدرس پست الکترونیکی: [e-mail]

تاريخ الإرسال : 26 الإثنين , رمضان, 1444 تاريخ التأكيد : 18 السبت , محرم, 1445 تاريخ الإصدار : 02 الإثنين , ذو القعدة, 1444

الکلمات المفتاحية: نظام راهبری, کلمات کلیدی: آگاهیبخشی سود, کیفیت کمیتههای حسابرسی,

ملخص المقالة :

چکیدهیکی از مهمترین اطلاعات گزارششده جهت تصمیم گیری سهام داران سود حسابداری است و نقش اصلیانتقال اثربخش و دارای اعتبار اطلاعات به افراد برون سازما نی را میتوان گزار شگری مالی دان ست. هدف ازاین مطالعه برر سی عوامل مؤثر بر آگاهیبخ شی سود ح سا بداری با تأکید بر شاخص های کیفیت کمیتههایحسابرسی و نظام راهبری در شرکت های پذیرفته شده در بورس اوراق بهادار تهران است. پژوهش حاضر ازبعد هدف پژوهش به عنوان پژوهشمممی کاربردی طبقه بند ی میگردد و از بعد نحوه گردآوری دادهها جزوتحقیقات نیمه تجربی در زمینه تحق یقات اثباتی حسمممابداری اسمممت. جامعه آماری این پژوهش شمممامل کلیهشرکت های پذیرفته شده در بورس اوراق بهادار تهران است که اطلاعات گردآوری شده از نمونه این جامعه،متشکل از 795 شرکت برای دوره زمانی 7387 الی 7388 است. دادههای لازم برای آزمون فرضیه پژوهش ازطریق مراجعه به اطلاعیههای کمیتههای حسممابرسممی شممرکتها، صممورتهای مالی و پایگاه اینترنتی بورساوراق بهادار استخراج شده است. همچنین تجزیهوتحلیل دادهها با استفاده از نرمافزار اقتصادسنجی Eviewsصورت گرفته ا ست. یافتههای پژوهش ن شان میدهد که شاخص های کیفیت کمیتههای ح سا بر سی شاملاسممتقلال، تعداد و تخصممص مالی اعضمما و شمماخصهای نظام راهبری شممامل اسممتقلال و تعداد اعضممایهیئتمدیره، ثبات و دوگانگی نقش مدیرعامل بر آگاهیبخشی سود تأثیر معناداری دارند.

المصادر:

منابع
-Abbott. J. Lawrence. and Parker. S. (2000). Auditor selection andmaudit Committee chracteristics. Auditing. A Journal of Practice and Theory. 19(2): 47-66.
-Abbott. J. Lawrence. Parker. S. and Peters. G. F. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. 26(26): 55-67
-Abdul Hamida. Kh. C. Othmanb. S. and Abdul Rahim. M. (2015).Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia. Procedia - Social and Behavioral Sciences. 23(2), 13-35.
-Ahmed. A. Billings. B. and Morton. R. (2004). Extreme accruals, earnings quality, and investor mispricing. Working paper. Florida State University:1-50.
- Ball. R. B. and Brown. P. (1968). An Empirical Evaluation of Accounting when firms have large book-taxdifference.The Accounting Review. 80 (1): 137-166.
- Beasley. M. S. Carcello. J. V. Hermanson. D. R. and Lapides. P. D. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons. 14(4):441-454.
-Beaver. W. H. (1968). The information content of annual earnings announcements. Journal of Accounting Research
- Cheng. C. S. and Li. S. (2014). Does Income Smoothing Improve Earnings Informativeness? A Comparison between the US and China Markets. china accounting and finance. 16(2) : 128-147.
- Dechow. P. Sloan. R. and Sweeney. A. (1995). Detecting Earnings Management. The Accounting Review. 70(2): 193-225
- DeFond. M. and Jiambalvo. J. (1991). Incidence and circumstances of accounting errors. The Accounting Review. 66(3): 643-655.
- ERAH, D. O. and Ibadin. L. A. (2017). Corporate attributes and earnings informativness, International journal of business and finance management research. 5: 17-25
- Farber. D. B. (2005). Restoring Trust After Fraud: Does Corporate Governance Matter?. The Accounting Review. 80(2): 539-561.
- Herawaty. V. and Prabowo.A.(2020). The Role of Corporate Governance to the Relationship Between Income Smoothing, Dividend, Growth and Earnings Informativeness. Advances in Economics, Business and Management Research.
فصلنامه مطالعات کمی در مدیریت...................................................................... / 53
- Jenkins. N. (2003). Auditor independence, audit committee effectiveness, and earnings management. Working paper. Washington University in St Louis.
- Karami. GH. (2008). Investigating the relationship between institutional owners and profit information content. Accounting and audit studies. 15(54): 81-100 (Persian)
- Karami. SH. Rahnemaye Rodposhti. F and Dianati Deilami. Z. (2016). Evaluating the effect of tax avoidance on the awareness of the reported profits of companies admitted to the Tehran Stock Exchange. Management Accounting Scientific Research Quarterly. 9(28): 15-37. (Persian)
- Klein. A. (2006). Audit committee ,board of director characteristics and earnings management. Law and economics research paper series working paper. 6-42
- Kordestani. Gh and Hoseini. N. (2013).Investigating the relationship between the quality of disclosure and the content of accounting profit. accounting reviews.1(1): 120-140(Persian)
- Kothari. S. P. and Zimmerman. J. (1995). Price and return models. Journal of Accounting and Economics. 20 (2): 155-192
- Krishna. P.Geeta. R. Bharat. A. (2016).Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India . Review of Economics & Finance. 57-70
- McMullen. D. and Raghunanthan. K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy. 182: 79-81.
- Nurwati. A. (2010). Corporate Governanace and Earning Foecastes Accuracy. Asian Review of Accounting. 18: 50-67.
- Peasnell. K. V. Pope P. F. and Young. S. (2012). The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. 31(4):291-311
- Rahnamarodposhti. F. Talebnia. GH. And Valipour. H. (2010). The information content of profit and the cycle of profit fluctuations and cash flows. Accounting and Auditing Research Quarterly. 2(8): 1-22 (Persian)
- Safari grayeli. M. Reyayy. Y. and Norozi. M. (2018). Providing a model to explain the effectiveness of the audit committee and the value content of accounting information. Quarterly Scientific and Research Journal of Management Accounting and Auditing.6(24): 1-11(Persian)
- Salehi. M. Mosavi. SH. Ebrahimi soveizi. M. (2014).The information content of announced and forecasted earnings per share in explaining abnormal stock returns. Financial accounting and audit research. 6(21): 117-140. (Persian)
54 / ................. بررسی عوامل مؤثر بر آگاهیبخشی سود با تأکید بر نظام راهبری...
- Sáncheza. B. Mecab. E. G. Alemána. J. P. (2018).Earnings informativeness and institutional investors on boardsCarolina, Revista de Contabilidad . Spanish Accounting Review. 21 (1):73-81
- Warfield. T. Wild. J. and Wild. K. (1995). Managerial ownership, accounting choice, and informativeness of earnings. Journal of accounting and economics. 20:61-91.
- Woidtke. T. Yeh. Y. )3103( . The role of the audit committee and the informativeness of accounting earnings in East Asia. Pacific-Basin Finance Journal. 23 : 1–24.
- Yadinia. E. (2018). Investigating the effect of institutional investors' elected board members on profit awareness. Master's thesis. Kerman Shahid Bahonar University. (Persian)
- Zhang. L. (2020).The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform. Research in International Business and Finance. 51 : 101-110.

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منابع
-Abbott. J. Lawrence. and Parker. S. (2000). Auditor selection andmaudit Committee chracteristics. Auditing. A Journal of Practice and Theory. 19(2): 47-66.
-Abbott. J. Lawrence. Parker. S. and Peters. G. F. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. 26(26): 55-67
-Abdul Hamida. Kh. C. Othmanb. S. and Abdul Rahim. M. (2015).Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia. Procedia - Social and Behavioral Sciences. 23(2), 13-35.
-Ahmed. A. Billings. B. and Morton. R. (2004). Extreme accruals, earnings quality, and investor mispricing. Working paper. Florida State University:1-50.
- Ball. R. B. and Brown. P. (1968). An Empirical Evaluation of Accounting when firms have large book-taxdifference.The Accounting Review. 80 (1): 137-166.
- Beasley. M. S. Carcello. J. V. Hermanson. D. R. and Lapides. P. D. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons. 14(4):441-454.
-Beaver. W. H. (1968). The information content of annual earnings announcements. Journal of Accounting Research
- Cheng. C. S. and Li. S. (2014). Does Income Smoothing Improve Earnings Informativeness? A Comparison between the US and China Markets. china accounting and finance. 16(2) : 128-147.
- Dechow. P. Sloan. R. and Sweeney. A. (1995). Detecting Earnings Management. The Accounting Review. 70(2): 193-225
- DeFond. M. and Jiambalvo. J. (1991). Incidence and circumstances of accounting errors. The Accounting Review. 66(3): 643-655.
- ERAH, D. O. and Ibadin. L. A. (2017). Corporate attributes and earnings informativness, International journal of business and finance management research. 5: 17-25
- Farber. D. B. (2005). Restoring Trust After Fraud: Does Corporate Governance Matter?. The Accounting Review. 80(2): 539-561.
- Herawaty. V. and Prabowo.A.(2020). The Role of Corporate Governance to the Relationship Between Income Smoothing, Dividend, Growth and Earnings Informativeness. Advances in Economics, Business and Management Research.
فصلنامه مطالعات کمی در مدیریت...................................................................... / 53
- Jenkins. N. (2003). Auditor independence, audit committee effectiveness, and earnings management. Working paper. Washington University in St Louis.
- Karami. GH. (2008). Investigating the relationship between institutional owners and profit information content. Accounting and audit studies. 15(54): 81-100 (Persian)
- Karami. SH. Rahnemaye Rodposhti. F and Dianati Deilami. Z. (2016). Evaluating the effect of tax avoidance on the awareness of the reported profits of companies admitted to the Tehran Stock Exchange. Management Accounting Scientific Research Quarterly. 9(28): 15-37. (Persian)
- Klein. A. (2006). Audit committee ,board of director characteristics and earnings management. Law and economics research paper series working paper. 6-42
- Kordestani. Gh and Hoseini. N. (2013).Investigating the relationship between the quality of disclosure and the content of accounting profit. accounting reviews.1(1): 120-140(Persian)
- Kothari. S. P. and Zimmerman. J. (1995). Price and return models. Journal of Accounting and Economics. 20 (2): 155-192
- Krishna. P.Geeta. R. Bharat. A. (2016).Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India . Review of Economics & Finance. 57-70
- McMullen. D. and Raghunanthan. K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy. 182: 79-81.
- Nurwati. A. (2010). Corporate Governanace and Earning Foecastes Accuracy. Asian Review of Accounting. 18: 50-67.
- Peasnell. K. V. Pope P. F. and Young. S. (2012). The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. 31(4):291-311
- Rahnamarodposhti. F. Talebnia. GH. And Valipour. H. (2010). The information content of profit and the cycle of profit fluctuations and cash flows. Accounting and Auditing Research Quarterly. 2(8): 1-22 (Persian)
- Safari grayeli. M. Reyayy. Y. and Norozi. M. (2018). Providing a model to explain the effectiveness of the audit committee and the value content of accounting information. Quarterly Scientific and Research Journal of Management Accounting and Auditing.6(24): 1-11(Persian)
- Salehi. M. Mosavi. SH. Ebrahimi soveizi. M. (2014).The information content of announced and forecasted earnings per share in explaining abnormal stock returns. Financial accounting and audit research. 6(21): 117-140. (Persian)
54 / ................. بررسی عوامل مؤثر بر آگاهیبخشی سود با تأکید بر نظام راهبری...
- Sáncheza. B. Mecab. E. G. Alemána. J. P. (2018).Earnings informativeness and institutional investors on boardsCarolina, Revista de Contabilidad . Spanish Accounting Review. 21 (1):73-81
- Warfield. T. Wild. J. and Wild. K. (1995). Managerial ownership, accounting choice, and informativeness of earnings. Journal of accounting and economics. 20:61-91.
- Woidtke. T. Yeh. Y. )3103( . The role of the audit committee and the informativeness of accounting earnings in East Asia. Pacific-Basin Finance Journal. 23 : 1–24.
- Yadinia. E. (2018). Investigating the effect of institutional investors' elected board members on profit awareness. Master's thesis. Kerman Shahid Bahonar University. (Persian)
- Zhang. L. (2020).The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform. Research in International Business and Finance. 51 : 101-110.