تدوین الگویی جهت بهبود رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی

محورهای موضوعی : بازارها و نهادهای مالی

داریوش قربانی ¹ , مصطفی قاسمی ² , عبدالرضا محسنی ³

1 - گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.
2 - گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.
3 - گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.

تاریخ دریافت : 1401/09/18 تاریخ پذیرش : 1402/01/10 تاریخ انتشار : 1402/01/01

کلید واژه: گزارشگری مالی, داده بنیاد, رتبه اعتباری, مسئولیت‌های اجتماعی شرکت,

چکیده مقاله :

هدف: هدف از این پژوهش بررسی عوامل مؤثر جهت بهبود رتبه اعتباری شرکت‌‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی می‌باشد.روش‌شناسی پژوهش: این پژوهش یک پژوهش بنیادی است، چرا که از طریق طراحی مدلی تدوین الگویی جهت بهبود رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی راهگشای سایر مطالعات و برخی مشکلات اعتباری می‌باشد. بعلاوه در این پژوهش از رویکرد کمی نیز استفاده شده است. حجم نمونة آماری باتوجه‌به جدول مورگان 384 نفر برآورد شد. عوامل تعیین‌کننده رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی از طریق داده بنیاد (Grounded Theory) انجام شده است.یافته‌ها: حاصل این فرآیند شش مقوله اصلی (شرایط علّی، پدیده محوری، شرایط مداخله‌گر، شرایط زمینه‌ای، راهبردها و پیامدها) الگوی پارادایمی تدوین الگو، 20 مصاحبه صورت پذیرفت که بر اساس آن 16 مقوله بنیادی، مقوله سازمانی، مقوله محیطی، مقوله تخصصی، مقوله تعهد سازمانی، مقوله اهداف سازمانی، مقوله راهبردی (مدیریتی)، مقوله ساختاری، مقوله انسانی، مقوله دانش مقوله الزامات، مقوله محیط حرفه‌ای، مقوله پیشرفت، مقوله حمایتی، مقوله مبنایی و مقوله کارایی به‌عنوان ابعاد الگوی بهبود رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی به دست آمد.اصالت / ارزش‌افزوده علمی: نتایج حاصل از معادلات ساختاری نشان داد بین عوامل علی و عوامل پدیده محوری، بین عوامل پدیده محوری و عوامل راهبردی، بین عوامل زمینه‌ای و عوامل راهبردی، بین عوامل مداخله‌گر و عوامل راهبردی و بین عوامل راهبردی و پیامدها رابطه معناداری وجود دارد.

چکیده انگلیسی:

Purpose: The purpose of this research is to investigate the influential factors for improving the credit rating of companies based on financial reporting and social responsibilities.Methodology: This study is a fundamental research that formulates a model to improve the credit rating of companies based on financial reporting and social responsibilities. It provides insights for other studies and addresses some credit-related issues. Additionally, a quantitative approach has been employed in this research. The sample size was estimated to be 384 individuals using the Morgan table. The determinants of companies' credit rating based on financial reporting and social responsibilities were analyzed through Grounded Theory.Findings: The result of this process led to the development of a paradigmatic pattern consisting of six main categories: causal conditions, central phenomenon, intervening conditions, background conditions, strategies, and consequences. Twenty interviews were conducted, which resulted in the identification of 16 fundamental categories: organizational factor, environmental factor, specialized factor, organizational commitment factor, organizational goals factor, strategic (management) factor, structural factor, human factor, knowledge factor, requirement factor, professional environment factor, progress factor, supportive factor, foundational factor, and efficiency factor. These dimensions comprise the pattern for improving the credit rating of companies based on financial reporting and social responsibilities.Originality / Value: The results obtained from the structural equations demonstrate a significant relationship between causal factors and central phenomenon, between central phenomenon and strategic factors, between background factors and strategic factors, between intervening factors and strategic factors, and between strategic factors and consequences.

منابع و مأخذ:

ALrfai, M. M., Salleh, D. B., & Waemustafa, W. (2022). Empirical Examination of Credit Risk Determinant of Commercial Banks in Jordan. Risks, 10(4), 85.

Anastasiou, D., Louri, H., & Tsionas, M. (2018). Nonperforming loans in the euro area: Are core-periphery banking markets fragmented? International Journal of Finance & Economics, 24(1), 97–112.

Aslaksen, H. M., Hildebrandt, C., & Johnsen, H. Chr. G. (2021). The long-term transformation of the concept of CSR: towards a more comprehensive emphasis on sustainability. International Journal of Corporate Social Responsibility, 6(11).

BozorgAsl, M., Osta, S., & Sheikhi, H. (2021). Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment. Financial Accounting Research, 13(3), 129-146. [In Persian]

Costa, J., & Fonseca, J. P. (2022). The Impact of Corporate Social Responsibility and Innovative Strategies on Financial Performance. Risks, 10(5), 103.

Dadashi, I., & Norouzi, M. (2020). Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital. Journal of Accounting Knowledge, 11(1), 135-157. [In Persian]

Didar, H., Mansourfar, G., & Zara, A. (2017). The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange. Financial Accounting Research, 9(1), 97-118. [In Persian]

Eriandani, R. (2020). The Economic Impact of Corporate Social Responsibility. Proceedings of the 17 Th International Symposium on Management (INSYMA 2020).

Farhadi, H., Jamshidinavid, B., & Ghanbari, M; Jamshid Pour, R. (2022). The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries. Governmental Accounting, 8(2), 127-142. [In Persian]

Garmsiri, S., Vakilifard, H., & Talebnia, Q. (2017). Examine the influence of corporate social responsibility reporting quality and corporate governance characteristics and financial performance on corporate social reputation of Tehran Stock Exchange listed firms. Management Accounting, 10(35), 31-43. [In Persian]

Ghanbarzadeh, M., & Moradian, A. (2022). An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic. Accounting and Auditing Review, 29(1), 173-212. [In Persian]

Hajiha, Z., & Ghorbani, A. (2021). Investigating the Effect of Risk of Non-Repayment of Debts on Credit Rating Due to the Adjusting Role of Financial Constraints. Management Accounting, 14(50), 1-13. [In Persian]

Karmozdi, Z., Gholami, R., Rahnama Rudpashti, F., & Dianati Deilami, Z. (2022). The economic value paradigm of information in management accounting using structural equation modeling. Management Accounting, 14(51), 19-41. [In Persian]

Kinderman, D. (2019). The tenuous link between CSR performance and support for regulation: Business associations and Nordic regulatory preferences regarding the corporate transparency law 2014/95/EU. Business and Politics, 22(3), 413-448.

Mohammadikhanghah, G., Piry, P., & Mansourfar, G. (2020). Real Earnings Management, Corporate Governance Quality and Credit Rating. Accounting and Auditing Review, 26(4), 595-614. [In Persian]

Moradi, M., Eskandar, H., & Garshasbi, F. (2022). The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory. Journal of Accounting Knowledge, 13(4), 1-25. [In Persian]

Nadri, F., & Kabiri, M. T. (2021). The effect of Economic Policy Uncertainty on the Financial Statement Comparability: moderating effect of Accounting Estimates. Financial Accounting, 13(52), 110-133. [In Persian]

Nasle Mosavi, S. H., Enayatpour Shiadeh, E., & Azinfar, A. (2022). Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality. Advances in Finance and Investment, 2(5), 23-44. [In Persian]

Nategh, A., & Zeinabi, N. (2021). The Impact of Personality Characteristics on Risk Perception of stock exchange Investors; Analyzing the Risk Intermediation Role. Advances in Finance and Investment, 2(4), 33-54. [In Persian]

Pazicky, M., & Bohdalova. M. (2018). Consequences of monetary policy for credit risk in the USA. Oxford Conference Series, 4(2).

Pourhossein, M., Mottagi, A., & Mohammadi, A. (2022). Provide a model for assessing credit risk using structural models and debt combinations. Journal of Investment Knowledge, 12(46), 1-24. [In Persian]

Rafay, A., Chen, Y., A. B. Naeem, M., & Ijaz, M. (2018). Analyzing the Impact of Credit Ratings on Firm Performance and Stock Returns: Evidence from Taiwan. Iranian Economic Review, 22(3), 767-786.

Rank, S., & Contreras, F. (2021). Do Millennials pay attention to Corporate Social Responsibility in comparison to previous generations? Are they motivated to lead in times of transformation? A qualitative review of generations, CSR and work motivation. International Journal of Corporate Social Responsibility, 6(4).

Rostami, M. R., Nabizade, A., & Shahi, Z. (2018). Factors Affecting Credit Risk of Commercial Banks of Iran with Emphasis on Banking and Macroeconomic Specific Factors. Journal of Asset Management and Financing, 6(4), 79-92. [In Persian]

Sahmaniasl, M. A., Nasirifar, H., & Weysihesar, S. (2022). Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies. Financial Accounting Research, 13(4), 93-114. [In Persian]

Shiri, Sh., Ghasemi, M., & Ghasemi, M. (2021). The effect of social responsibility reporting on the company's credit rating. Quarterly of New Research Approaches in Management and Accounting, 5(18), 139-153. [In Persian]

Soori, M., & Kordi, M. (2021). The role of entrepreneurial activities in the effect of entrepreneurial orientation on the performance of new international investment. Management Science Research, 3(9), 96-108. [In Persian]

Suchodolski, S. G., Junior, A. M., Bechelaine, C. H. D. O., & Costa, L. M. B. (2020). From global to local: Subnational development banks in the era of Sustainable Development Goals. Working Paper.

Teng, X., Chang, B. G., & Wu, K. S. (2021). The Role of Financial Flexibility on Enterprise Sustainable Development during the COVID-19 Crisis—A Consideration of Tangible Assets. Sustainability, 13(3), 1245.

Ubarhande, P., & Chandani, A. (2021). Elements of Credit Rating: A Hybrid Review and Future Research Agenda. Cogent Business & Management, 8(1), 1878977.

Xu, J., Marodon, R., Ru, X., Ren, X., & Wu, X. (2021). What are public development banks and development financing institutions? qualification criteria, stylized facts and development trends. China Economic Quarterly International, 1(4), 271–294.

Yu, X., & Fang, J. (2022). Tax credit rating and corporate innovation decisions. China Journal of Accounting Research, 15(1), 100222.

Zhang, W., Li, Y; Xiong, X., & Wang, P. (2021). Downside risk and the cross-section of cryptocurrency returns. Journal of Banking & Finance, 133, 106246.