حاکمیت شرکتی و کیفیت گزارشگری مالی: نقش تعدیلی سوء رفتار مالی
محورهای موضوعی :
1 - کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی سراج، تبریز، ايران
کلید واژه: مالکیت نهادی استقلال هیئت مدیره کیفیت گزارشگری مالی سوء رفتار مالی تجدید ارائه صورت‌های مالی ,
چکیده مقاله :
در شرکت‌هایی با سوء رفتار مالی رایج، داده‌های مالی اغلب دقت و شفافیت کافی ندارند که این امر اعتماد ذی‌نفعان را کاهش می‌دهد. همچنین، این رفتارها مکانیزم‌های حاکمیت شرکتی را در نظارت و کنترل تضعیف می‌کند. هدف پژوهش حاضر، بررسی تأثیر سوء رفتار مالی بر رابطه بین حاکمیت شرکتی و کیفیت گزارشگری مالی است. پژوهش حاضر از لحاظ هدف کاربردی و از نوع پژوهش‌‌های توصیفی- همبستگی و علی- پس‌رویدادی است. برای دستیابی به اهداف پژوهش و فرضیه‌‌های آماری دورة زمانی 5 ساله، طی سال‌‌های 1397 الی 1401، در 133 شرکت از شرکت‌‌‌های بورس اوراق بهادار تهران مورد بررسی قرار گرفت. به‌منظور انجام محاسبات و فراهم‌آوری داده‌ها و اطلاعات لازم برای تحقیق و همچنین تحلیل آن‌ها از نرم‌افزار ایویوز و روش رگرسیون چندگانه استفاده شده است. نتایج پژوهش نشان داد که بین مالکیت نهادی و کیفیت گزارشگری مالی رابطه معکوس و معناداری وجود دارد. همچنین، بین استقلال هیئت مدیره و کیفیت گزارشگری مالی رابطه‌ای معکوس و معنادار مشاهده شده است. تجدید ارائه صورت‌های مالی به‌عنوان شاخص سوء رفتار مالی، تأثیر معکوس و معناداری بر رابطه بین مالکیت نهادی و کیفیت گزارشگری مالی دارد. با این حال، تأثیر تجدید ارائه صورت‌های مالی بر ارتباط بین استقلال هیئت مدیره و کیفیت گزارشگری مالی معنادار نیست.
In companies where financial misconduct is prevalent, financial data often lack sufficient accuracy and transparency, leading to reduced stakeholder trust. Moreover, such misconduct weakens corporate governance mechanisms in monitoring and control. The present study aims to examine the impact of financial misconduct on the relationship between corporate governance and financial reporting quality. This research is applied in terms of its objective and belongs to the categories of descriptive-correlational and causal-comparative studies. To achieve the research objectives and test the statistical hypotheses, a five-year period from 2018 to 2022 was examined across 133 companies listed on the Tehran Stock Exchange. Data collection and analysis were conducted using EViews software and the multiple regression method. The research findings revealed a significant negative relationship between institutional ownership and financial reporting quality. Similarly, an inverse and significant relationship was observed between board independence and financial reporting quality. Financial restatements, as an indicator of financial misconduct, had a significant negative impact on the relationship between institutional ownership and financial reporting quality. However, the impact of financial restatements on the relationship between board independence and financial reporting quality was not significant.
ا يلی کي،ا رغ یهب نشوا و ی، دمحم ، ( 1401 ) اپ . ی رادی لامی رگشرازگ و تکرش ی لامی ک شدقن :هنابلقتم يف ديت راکوزادس ادهی ردبهار ی تکردش ی . شدناد
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گتسد ي ،ر ناسحا ،وجرهم و نسحم ، ( 1391 سررب .) ی غت رثا يي تار دهعت ملاقا ءازجا ی لمع يتای روآدوس رب ی تکرش .اده قحت ي تادق رادبادسح ی دسرباسح و ی،
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فراع دق ؛هرهز ،شنم یرینا نارآ ی، سحدمحم ين دق و یرینا نارآ ی، هرهز ، ( 1399 لام نارحب .) ی دجت و ید تروص هئارا ادهی لادم ی دهاودش : ی قاروا سرودب زا
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دهم ،درف هداز دارم ی دع و یلی، بتجم ،ی ( 1390 سررب .) ی ب هطبار ين كلام يت داهن ی امرس دركلمع و ماهس یه ركف ی تکرش رد اهی ذپ ی هتفر سرودب رد هدش
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