رابطه ظرفیت فناوری اطلاعات وکیفیت گزارشگری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران
محورهای موضوعی : فصلنامه تحلیل بازار سرمایهملیکا رضائی هنجنی 1 , مظفر جمالیان پور 2
1 - گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران.
2 - گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران.
کلید واژه: کیفیت‌گزارشگری, کیفیت سود, مخارج سرمایه‌ای نرم‌افزار,
چکیده مقاله :
چکیده تحقیق حاضر به بررسی رابطه بین مخارج نرم افزار و کیفیت گزارشگری مالی شرکت هامی‌پردازد. جامعه آماری تحقیق حاضر، کلیه شرکت‌های پذیرفته‌شده در فرابورس و بورس اوراق بهادار تهران بود که پس از اعمال محدودیت‌های تحقیق تعداد 156 شرکت به‌عنوان نمونه آماری انتخاب شدند. به منظور تهیه برخی از متغیرها از داده های دوره زمانی 1391-1401 استفاده گردید و دوره زمانی آزمون فرضیه¬ها 1395-1400 تعریف شد. جهت گردآوری مبانی نظری اطلاعات در خصوص تبیین ادبیات موضوع تحقیق از روش کتابخانه‌ای و مطالعات اسنادي استفاده می‌گردد. برای گردآوری اطلاعات مربوط به متغیرهای تحقیق از سایت کدال استفاده می‌گردد. متغیر وابسته تحقیق حاضر، کیفیت گزارشگری مالی (با معیارهای متفاوت) می‌باشد. متغیر مستقل نیز مخارج سرمایه‌ای نرم‌افزار است. پس از اندازه‌گیری متغیرها¬ی تحقیق از تجزیه‌وتحلیل رگرسیون چندگانه به کمک نرم‌افزار Eviews12 استفاده گردید. نتایج نشان داد ارتباط مثبت و معنادار مخارج سرمایه‌ای نرم‌افزار با کیفیت اقلام تعهدی نشان از اهمیت استفاده از فناوری نرم‌افزاری در بهبود دقت و صحت اطلاعات حسابداری دارد. همچنین، این مخارج به طور مثبت با پایداری سود و قابلیت پیش‌بینی پذیری سود مرتبط بوده و نشان‌دهنده نقش اساسی آن در ارتقاء کارایی مالی و قابلیت پیش‌بینی در شرایط مختلف است. علاوه بر این، ارتباط مثبت با هموار بودن سود نشان‌دهنده نقش موثر فناوری نرم‌افزار در بهبود فرآیند گزارشگری مالی است. این یافته‌ها نشانگر اهمیت توجه به بهینه‌سازی و استفاده اثربخش از فناوری نرم‌افزار در مدیریت مخارج سرمایه‌ای برای ارتقاء کارایی و شفافیت در محیط کسب و کارهاست.
Abstract This research examines the relationship between software capital expenditures and the quality of financial reporting in companies. The statistical population of this research was all the companies admitted to the over-the-counter and Tehran Stock Exchange, after applying the research limitations, 156 companies were selected as a statistical sample. In order to prepare some variables, data from the period of 2012-2022 were used and the time period of hypothesis testing was defined as 2016-2021. The theoretical foundations of the research are gathered through library research and document analysis to explain the literature on the research topic. Code-based information from the Codal website is utilized to collect data related to research variables. The dependent variable in this study is the quality of financial reporting, measured by different criteria. The independent variable is software capital expenditures. Regression analysis using Eviews12 software is employed to analyze the research variables. The results indicate a significant and positive correlation between software capital expenditures and the quality of liability items, highlighting the importance of utilizing software technology in improving the accuracy and reliability of accounting information. Additionally, these expenditures are positively associated with profit stability and predictability, indicating their essential role in enhancing financial performance and predictability in various conditions. Furthermore, the positive correlation with earnings smoothness underscores the effective role of software technology in improving the financial reporting process. These findings emphasize the importance of optimizing and efficiently utilizing software technology in managing capital expenditures to enhance efficiency and transparency in business environments.
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