کاوش های نوین در علوم محاسباتی و مدیریت رفتاری

کاوش های نوین در علوم محاسباتی و مدیریت رفتاری

نگهداشت وجوه نقدی و کیفیت سود: نقش ارتباطات سیاسی

نوع مقاله : مقاله پژوهشی

نویسنده
دانشجوی دکتری حسابداری ، دانشگاه آزاد اسلامی نیشابور، نیشابور، ایران
چکیده
تحقیق حاضر به بررسی رابطه بین بررسی اثر نگهداری وجوه نقد برکیفیت سود دارای روابط سیاسی شرکت‌های پذیرفته شده در بورس اوراق بهادارتهران می پردازد. فرضیه سیاسی بیان می دارد شرکت هایی که مورد موشکافی بیشـتری قرار دارند هزینه های به نسبت بیشتری را در مقایسه با سایر شرکت‌ها متحمـل مـی‌شـوند و بنـابراین برای گریز از این هزینه ها تمایل بیشتری به دست کاری سود دارنـد. تحقیق حاضر از نوع توصیفی-کاربردی است که با استفاده از داده های مقطعی اطلاعات مربوط به 120 شرکت پذیرفته شده دربورس اوراق بهادار تهران از سال (1401- 1395) مورد تحلیل و بررسی قرار داده است.آزمون فرضیه ها حاکی از آن است که بین سطح نگهداشت وجه نقد، جریان نقدی عملیاتی سال قبل شرکت ها، سال جاری وسال آتی و کیفیت سود شرکت های دارای روابط سیاسی رابطه معناداری وجود دارد.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Cash holdings and earnings quality: the role of political connections

نویسنده English

Amir Norouzi Sarang
PhD student in accounting, Neyshabur branch, Islamic Azad University, Neyshabur, Iran
چکیده English

Purpose: This research investigates the relationship between cash holdings and earnings quality in companies with political connections on the Tehran Stock Exchange (TSE).
Design/method/methodology: The present study is descriptive-applied and analyzes data from 120 companies listed on the TSE from 2016 to 2022. Multiple regression was used to test the hypotheses.
Findings: The hypothesis testing indicates a significant relationship between the level of cash holdings, operating cash flow in the previous year, current year, and next year, and the earnings quality of companies with political connections.

کلیدواژه‌ها English

Cash holdings
operating cash flow
earnings quality
political connections
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  • تاریخ دریافت 20 دی 1402
  • تاریخ بازنگری 04 اسفند 1402
  • تاریخ پذیرش 07 اسفند 1402