کاوش های نوین در علوم محاسباتی و مدیریت رفتاری

کاوش های نوین در علوم محاسباتی و مدیریت رفتاری

تاثیر افشای پایداری شرکت بر کیفیت سود ذاتی و اختیاری شرکت‌های عضو بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسنده
دانشجوی دکتری حسابداری،واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران.
چکیده
رابطه بین کیفیت سود و افشای پایداری شرکت، یک موضوع تحقیقاتی مهم است. زیرا کیفیت سود به عنوان یک ویژگی مهم شرکت در نظر گرفته می‌شود که به نفع سرمایه‌گذاران است و می‌تواند مدیریت غیراخلاقی سود را کاهش دهد. هدف اصلی این پژوهش بررسی ارتباط بین افشای پایداری شرکت و کیفیت سود ذاتی و اختیاری می‌باشد. روش این پژوهش از نظر طبقه‌بندی بر مبنای هدف، از نوع تحقیقات بنیادی است. هم چنین تحقیق حاضر، از نظر روش و ماهیت از نوع تحقیق همبستگی است. در همه تکنیک‌های آماری نیز از نرم افزار ایویوز نسخه 12 و اکسل استفاده می‌شود. محدوده زمانی تحقیق شامل 12 سال متوالی از سال 1390 تا 1401 می‌باشد که بررسی فرضیات تحقیق با استفاده از داده‌های واقعی این سال‌ها انجام می‌پذیرد. جامعه آماری شامل شرکت‌های عضو بورس اوراق بهادار تهران می باشد. برای آزمون فرضیه‌های این تحقیق و تعیین ارتباط بین متغیرهای مستقل و وابسته نیز از الگوهای اقتصادسنجی استفاده‌ شده و فرضیه‌های مربوطه از روش رگرسیون چند متغیره پانل مورد بررسی قرار گرفته است. نتایج تحقیق نشان داد که افشای پایداری شرکت بر کیفیت سود ذاتی تاثیر مثبت و معناداری دارد. افشای پایداری شرکت بر کیفیت سود اختیاری تاثیر معکوس و معناداری دارد.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

The effect of corporate sustainability disclosure on the quality of inherent and discretionary profits of Tehran Stock Exchange member companies

نویسنده English

Amin Vahhabzadh
PhD student in accounting, Neyshabur Branch, Islamic Azad university, Neyshabur, Iran.
چکیده English

The relationship between earnings quality and corporate sustainability disclosure is an important research issue. Because the quality of earnings is considered as an important characteristic of the company that benefits investors and can reduce unethical earnings management. The main purpose of this research is to investigate the relationship between corporate sustainability disclosure and the quality of intrinsic and optional profit. The method of this research, in terms of classification based on the goal, is of the basic research type. Also, the current research is a correlational research in terms of method and nature In all statistical techniques, Eviuz version 12 software and Excel are used. The time frame of the research includes 12 consecutive years from 1390 to 1401, and the investigation of research hypotheses is done using the real data of these years. The statistical population includes companies that are members of the Tehran Stock Exchange. To test the hypotheses of this research and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The results of the research showed that the disclosure of the company's sustainability has a positive and significant effect on the quality of intrinsic profit. The disclosure of the sustainability of the company has an inverse and significant effect on the quality of optional profit.

کلیدواژه‌ها English

Disclosure of company sustainability
intrinsic profit quality
discretionary profit quality
operating profit
company return volatility
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  • تاریخ دریافت 01 مرداد 1403
  • تاریخ بازنگری 23 دی 1403
  • تاریخ پذیرش 29 دی 1403