مسئولیت‌پذیری اجتماعی شرکت‌ها و قابلیت مقایسه صورت‌های مالی
محورهای موضوعی : سرمایهگذاریبابک جمشیدی نوید 1 , مریم منصوری 2
1 - گروه حسابداری، دانشکده علوم انسانی، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.
2 - کارشناس ارشد حسابداری، دانشکده علوم انسانی، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.
کلید واژه: تئوری نمایندگی, تئوری ذینفعان, قابلیت مقایسه صورت‌های مالی و مسئولیت‌پذیری اجتماعی شرکت‌ها,
چکیده مقاله :
تهیه و ارائه اطلاعات باکیفیت، لازمه تصمیم‌گیری ذینفعان واحدهای تجاری است. یکی از ویژگی‌های این اطلاعات، داشتن قابلیت مقایسه با سایر شرکت‌های همتا، به‌عنوان یکی از ویژگی‌های کیفی این اطلاعات است. مسئولیت‌پذیری اجتماعی می‌تواند روی ویژگی‌های کیفی گزارشگری مالی تأثیرگذار باشد. از این‌رو، هدف پژوهش حاضر، بررسی رابطه بین مسئولیت‌پذیری اجتماعی شرکت‌ها و قابلیت مقایسه صورت‌های مالی به‌عنوان یکی از مهم‌ترین ویژگی‌های گزارشگری مالی است. جامعه آماری این پژوهش، شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران است و برای نیل به هدف پژوهش، با اعمال فیلترینگ، داده‌های 114 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران و در بازه زمانی 1398-1390 با استفاده از رگرسیون خطی چند متغیره بررسی و تجزیه‌وتحلیل شد. یافته‌ها نشان داد که بین مسئولیت‌پذیری اجتماعی شرکت‌ها و قابلیت مقایسه صورت‌های مالی رابطه مثبت و معناداری وجود دارد. بر این اساس، می‌توان بیان نمود که مسئولیت‌پذیری اجتماعی، مدیران شرکت‌ها را متعهد می‌سازد که به تعهدات در برابر ذینفعان شرکت پایبند باشند و اطلاعات دقیق و باکیفیتی برای ذینفعان خود ارائه دهند. برای این کار از استانداردها و رویه‌های باکیفیت و مشابه استفاده می‌کنند که این وضعیت به کاهش عدم تقارن اطلاعاتی در سطح شرکت، کارکنان، ذینفعان، شرکت‌های همتا و حتی بازار سرمایه نیز کمک می‌کنند.
Provision and presentation of quality information is a prerequisite for decision making by stakeholders of business units. One of the features of this information is having the ability to compare with other peer companies, as one of the quality features of this information. Social responsibility can affect the qualitative characteristics of financial reporting. Therefore, the purpose of this study is to investigate the relationship between corporate social responsibility and the ability to compare financial statements as one of the most important features of financial reporting. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 2010-2020 were analyzed using multivariate linear regression. Findings showed that there is a positive and significant relationship between corporate social responsibility and the ability to compare financial statements. Based on these findings, it can be said that social responsibility obliges company managers to adhere to their ethical commitments and provide accurate and quality information to their stakeholders. To do this, they use quality and similar standards and procedures that help reduce information asymmetries at the company level, employees, stakeholders, peer companies and even the capital market.
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_||_Abad, D., M. F. Cutillas‐Gomariz, J. P. Sánchez‐Ballesta, and J. Yagüe. 2018. Does IFRS mandatory adoption affect information asymmetry in the stock market. Australian Accounting Review 28 (1): 61-78.
Anagnostopoulou, S. C., A. E. Tsekrekos, and G. Voulgaris. 2020. Accounting conservatism and corporate social responsibility. The British Accounting Review 100942. In Press.
Attig, N., S. El Ghoul, O. Guedhami, and J. Suh. 2013. Corporate social responsibility and credit ratings. Journal of business ethics 117 (4), 679-694.
Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of accounting and economics 36(1-3): 235-270.
Ballou, B., P. C. Chen, J. H. Grenier, and D. L. Heitger. 2018. Corporate social responsibility assurance and reporting quality: Evidence from restatements. Journal of Accounting and Public Policy 37(2): 167-188.
Barth, M. E., W. R. Landsman, M. Lang, and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics 54(1): 68–93.
Ben‐Amar, W., and I. Belgacem. 2018. Do socially responsible firms provide more readable disclosures in annual reports? Corporate Social Responsibility and Environmental Management 25(5): 1009-1018.
Benlemlih, M., and M. Bitar. 2018. Corporate social responsibility and investment efficiency. Journal of Business Ethics 148(3): 647-671.
Bhandari, A., and D. Javakhadze. 2017. Corporate social responsibility and capital allocation efficiency. Journal of Corporate Finance 43: 354-377.
Bhuiyan, M. B. U., and T. H. N. Nguyen. 2019. Impact of CSR on cost of debt and cost of capital: Australian evidence. Social Responsibility Journal 16(3): 419-430.
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Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge university press.
Gao, F., L. L. Lisic, and I. X. Zhang. 2014. Commitment to social good and insider trading. Journal of Accounting and Economics 57(2-3): 149-175.
Ge, W., and M. Liu. (2015). Corporate social responsibility and the cost of corporate bonds. Journal of Accounting and Public Policy 34(6): 597-624.
Godos-Díez, J. L., R. Fernández-Gago, and A. Martínez-Campillo. 2011. How important are CEOs to CSR practices? An analysis of the mediating effect of the perceived role of ethics and social responsibility. Journal of Business Ethics 98(4): 531-548.
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Hsu, A., K. Koh, S. Liu, and Y. H. Tong. 2019. Corporate social responsibility and corporate disclosures: an investigation of investors’ and analysts’ perceptions. Journal of Business Ethics 158(2): 507-534.
International Accounting Standards Board. 2010. The conceptual framework for financial reporting. London: IASB.
Jensen, M. C. 2001. Value maximization, stakeholder theory, and the corporate objective function. Journal of applied corporate finance 14(3): 8-21.
Jo, H., Y. Kim, and M. S. Park. 2007. Underwriter choice and earnings management: evidence from seasoned equity offerings. Review of Accounting Studies 12(1): 23-59.
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Kim, Y., M. S. Park, and B. Wier. 2012. Is earnings quality associated with corporate social responsibility. The accounting review 87(3): 761-796.
King, R., G. Pownall, and G. Waymire. 1990. Expectations adjustment via timely management forecasts: Review, synthesis, and suggestions for future research. Journal of accounting Literature 9(1): 113-144.
Kotchen, M., and J. J. Moon. 2012. Corporate social responsibility for irresponsibility. The BE Journal of Economic Analysis and Policy 12(1): 1-23.
Lee, D. 2017. Corporate social responsibility and management forecast accuracy. Journal of Business Ethics 140(2): 353-367.
Linthicum, C., A. L. Reitenga, and J. M. Sanchez. 2010. Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure. Journal of Accounting and Public Policy 29(2): 160-176.
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