بررسی تأثیر هوش هیجانی مدیران بر ریسک نقدینگی

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

نازنین یادگاری ¹ ( کارشناس ارشد، دانشگاه آزاد اسلامی اراک، اراک، ایران. )
علی لعل بار ² ( استادیار دانشگاه آزاد اسلامی اراک، اراک، ایران. )

تاریخ دریافت : 1402/02/25 تاریخ پذیرش : 1402/04/09 تاریخ انتشار : 1402/04/01

کلید واژه: خودآگاهی مدیران, هوش هیجانی مدیران, مهارتهای اجتماعی مدیران, کلید واژه ها : خودتنظیمی مدیران,

چکیده مقاله :

چکیدهوجه نقد از منابع مهم و حیاتی هر واحد اقتصادی است. کنترل ریسک ‌های مرتبط بر وجوه نقد یا ریسک نقدینگی با توجه به اهمیت بالایی که جهت ادامه حیات واحد تجاری دارد، همواره باید مد نظر مدیریت در تصمیمات مالی قرار گیرد. هدف از این پژوهش بررسی تاثیر هوش هیجانی مدیران بر ریسک نقدینگی بوده است. این تحقیق از نظر هدف، پژوهشی توصیفی از نوع همبستگی می باشد. جامعه‌ مورد پژوهش شامل کلیه شرکت های پذیرفته شده در بورس اوراق‌ بهادار تهران در سال 1400 و مدیران این شرکت‌ هاست. به منظور تحلیل داده ها، ابتدا پیش آزمون های جارک برا، ریشه واحد دی کی فولدر، آزمون وایت، دوربین واتسون و ضریب همبستگی پیرسون انجام شده است و سپس جهت آزمون فرضیه های پژوهش از آزمون رگرسیون چندگانه به کمک نرم افزار ایویوز استفاده شده است. با توجه به تجزیه و تحلیل داده ها نتایج حاکی از آن بوده است که هوش هیجانی مدیران، خودآگاهی مدیران، خودتنظیمی مدیران، خودانگیزشی مدیران ، همدلی مدیران و مهارتهای اجتماعی مدیران بر ریسک نقدینگی شرکت ها تأثیرگذار است.

چکیده انگلیسی:

AbstractCash is one of the important and vital resources of any economic unit. Controlling risks related to cash or liquidity risk, due to its high importance for the survival of the business unit, should always be considered by the management in financial decisions. The purpose of this research was to investigate the effect of managers' emotional intelligence on liquidity risk. This research is a correlational descriptive research in terms of its purpose. The research community includes all the companies admitted to the Tehran Stock Exchange in 2022 and the managers of these companies. In order to analyze the data, first the pre-tests of Jarek Bara, DK Folder unit root, White's test, Durbin-Watson and Pearson's correlation coefficient were performed and then to test the research hypotheses, the multiple regression test was used with the help of Eviuz software. According to the data analysis, the results indicated that managers' emotional intelligence, managers' self-awareness, managers' self-regulation, managers' self-motivation, managers' empathy and managers' social skills have an effect on companies' liquidity risk.

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