بررسی رابطه ی بین ساختار مالکیت و عدم تقارن اطلاعاتی مشروط به افشای داوطلبانه
محورهای موضوعی : مدیریت مالیسمیرا رشت 1 , محمدحسین رنجبر 2 , سید نیما ولی نیا 3
1 - گروه حسابداری، دانشگاه آزاد اسلامی، قشم، ایران
2 - استادیارگروه حسابداری و مدیریت، دانشگاه آزاد اسلامی، بندرعباس، ایران
3 - lهیات علمی گروه مدیریت و حسابداری، دانشگاه آزاد اسلامی، قشم، ایران
کلید واژه: عدم تقارن اطلاعاتی, واژه های کلیدی: تمرکز مالکیت, افشای داوطلبانه,
چکیده مقاله :
چکیده ساختار مالکیت یک شرکت، از جنبه های مختلف می تواند مورد توجه قرار گیرد و همچنین وجود عدم تقارن اطلاعاتی می تواند بر منابع سرمایه گذاران، اعتبار دهندگان و سایر فعالان بازار سرمایه مؤثر باشد تحقیق حاضر با هدف بررسی رابطه ی بین ساختار مالکیت و عدم تقارن اطلاعاتی مشروط به افشای داوطلبانه اجرا شده است. بدین منظور تعداد 94 شرکت فعال در بورس اوراق بهادار تهران طی سالهای 1387تا 1392 انتخاب و اطلاعات مربوط به آنها با استفاده از مدل‌های رگرسیون چند متغیره و با داده های تلفیقی و اثرات ثابت تجزیه و تحلیل داده ها شده است . مقاله شامل دو فرضیه اصلی و چهار فرضیه فرعی می باشد . نتایج حاکی از آن است که بین تمرکز مالکیت، مالکیت نهادی، مالکیت خصوصی و عدم تقارن اطلاعاتی رابطه معنی داری وجود دارد . همچنین در شرایط افشای داوطلبانه نیز رابطه معنی داری بین تمرکز مالکیت، مالکیت نهادی و مالکیت خصوصی با عدم تقارن اطلاعاتی مشاهده گردید .
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