بررسی رابطه ویژگی‌ها و تخصص هیئت‌مدیره و عملکرد پایداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

محورهای موضوعی : مدیریت مالی بنگاه‌های اقتصادی

سعید پاکدلان ¹ , علیرضا آذربراهمان ² , صالح رفیعی ³

1 - گروه حسابداری، مؤسسه آموزش عالی شاندیز، مشهد، ایران.
2 - گروه حسابداری، مؤسسه آموزش عالی شاندیز، مشهد، ایران.
3 - گروه حسابداری، مؤسسه آموزش عالی شاندیز، مشهد، ایران.

تاریخ دریافت : 1401/08/16 تاریخ پذیرش : 1401/12/23 تاریخ انتشار : 1402/01/01

کلید واژه: مالکیت مدیریتی, استقلال هیئت‌مدیره, عملکرد پایداری, دوگانگی نقش مدیرعامل,

چکیده مقاله :

هدف: گفتمان عملکرد پایداری شرکتی انگیزه فزاینده‌ای را برای شرکت‌ها برای بهبود مزیت رقابتی خود ایجاد کرده است. پژوهش حاضر به دنبال بررسی و آزمون رابطه تخصص و ویژگی‌های هیئت‌مدیره با عملکرد پایداری در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است.روش‌شناسی پژوهش: از بین ویژگی‌های هیئت‌مدیره ویژگی‌های دوگانگی نقش مدیرعامل، مالکیت مدیریتی و استقلال هیئت‌مدیره مورد بررسی قرار گرفت. جامعه آماری پژوهش شامل 63 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی بازه زمانی 1392 الی 1399 می‌باشد. برای آزمون فرضیه‌های پژوهش از روش رگرسیون خطی چندگانه و با استفاده از نرم‌افزارهای ایویوز 10 و اکسل به تحلیل داده‌ها پرداخته شد.یافته‌ها: نتایج پژوهش نشان می‌دهد که بین مالکیت مدیریتی، دوگانگی نقش مدیرعامل و استقلال هیئت‌مدیره با عملکرد پایداری رابطه مثبت و معناداری وجود دارد. در حقیقت، در شرکت‌هایی که دارای مالکیت مدیریتی و دوگانگی مدیرعامل، هیئت‌مدیره مستقل هستند، سطح عملکرد پایداری بیشتر است.اصالت / ارزش‌افزوده علمی: به استناد یافته های پژوهش حاضر، فعالان بازارهای مالی باید فعالیت های پایداری و افشای کامل آن در صورت های مالی را موردتوجه جدی تر قرار دهند، سرمایه گذاران نیز در تجزیه‌وتحلیل‌های خود باید ویژگی های هیئت مدیره و کمیته حسابرسی را جهت سرمایه گذاری مدنظر داشته باشند.

چکیده انگلیسی:

Purpose: The corporate sustainability performance discourse has created an increasing motivation for companies to improve their competitive advantage. The present study seeks to investigate and test the relationship between board of directors' expertise and characteristics with sustainable performance in companies listed on the Tehran Stock Exchange.methodology: Among the characteristics of the board of directors, the characteristics of the dual role of the CEO, managerial ownership and independence of the board of directors were investigated. The statistical population of the research includes 63 companies admitted to the Tehran Stock Exchange during the period from 2012 to 2019. To test the hypotheses of the research, the data was analyzed using the multiple linear regression method and using Eviewse10 and Excel software.Findings: The results of the research show that there is a positive and significant relationship between managerial ownership, the dual role of the CEO, and the independence of the board of directors with sustainability performance. In fact, the level of sustainable performance is higher in companies with managerial ownership and CEO duality, independent board of directors.Originality / Value: Based on the findings of the current research, financial market activists should pay more attention to sustainability activities and their full disclosure in financial statements, and investors should also pay more attention to the analysis of They should consider the characteristics of the board of directors and audit committee for investment.

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