تأثیر سازوکارهای حاکمیت شرکتی و ارتباطات سیاسی بر محافظهکاری حسابداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداریامید پورحیدری 1 , علی کیانی 2 , فرید براتی 3
1 - استاد حسابداری، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
2 - کارشناس ارشد حسابداری، دانشگاه شهید باهنر کرمان، کرمان، ایران
3 - کارشناس ارشد حسابداری، دانشگاه شهید چمران اهواز، اهواز، ایران
کلید واژه: ارتباطات سیاسی, حاکمیت شرکتی, محافظهکاری حسابداری,
چکیده مقاله :
چکیدهلازمه موفقیت و عملکرد مناسب شرکت‌ها، وجود ساختار حاکمیت شرکتی قوی برای نظارت بهتر بر مدیریت و استفاده از محافظهکاری جهت بهبود عملکرد مالی است. هدف پژوهش حاضر، بررسی تأثیر حاکمیت شرکتی و ارتباطات سیاسی بر محافظهکاری حسابداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران است. نمونه آماری پژوهش به روش حذف سیستماتیک، از میان شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازده زمانی 1390 تا 1398 که حجم آن 140 شرکت می‌باشد، انتخاب شده است. همچنین، برای آزمون فرضیههای پژوهش از روش رگرسیون داده‌های ترکیبی بهره گرفته شده است. نتایج حاصل از آزمون فرضیههای پژوهش حاکی از آن بود که اندازه هیئت‌مدیره تأثیر مثبت و معناداری بر محافظهکاری حسابداری ندارد.استقلال هیئت‌مدیره، کیفیت حسابرسی و مالکیت مدیریتی تأثیر مثبت و معناداری بر محافظهکاری حسابداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران دارند. همچنین، نتایج نشان داد مالکیت دولتی و روابط سیاسی تأثیر منفی و معناداری بر محافظهکاری حسابداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران دارند.واژه های کلیدی: محافظهکاری حسابداری، حاکمیت شرکتی، ارتباطات سیاسی.
The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political connections on accounting conservatism of companies of listed companies in Tehran Stock Exchange. The statistical sample of the study is collected by systematic deletion from the companies listed in Tehran Stock Exchange during the period of 2013 to 2020, the size of which is 140 firms. To test the research hypothesis pooled data regression method is used. The results of the research hypothesis test indicate that the board size does not have a significant positive effect on accounting conservatism. Board independence, audit quality and management ownership have a positive and significant effect on accounting conservatism of companies listed companies in Tehran Stock Exchange. Also the results show that government ownership and political connections have a negative and significant effect on accounting conservatism in firms listed in Tehran Stock Exchange
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