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ارتباط بین روابط سیاسی و پدیده مدیریّت مصنوعی و واقعی سود | ||
حسابداری و منافع اجتماعی | ||
مقاله 2، دوره 10، شماره 3 - شماره پیاپی 38، مهر 1399، صفحه 31-66 اصل مقاله (1.14 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2020.23279.1457 | ||
نویسنده | ||
قادر داداش زاده* | ||
دکتری حسابداری، باشگاه پژوهشگران جوان و نخبگان، واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران | ||
چکیده | ||
صورتهای مالی تهیّه شده توسط یک واحد اقتصادی علاوه بر استانداردهای حسابداری، تحت تأثیر عوامل متنوّعی قرار دارد. یکی از عوامل بااهمیّت و قابل توجّه، نفوذ سیاسی مدیران و مالکان بنگاههای اقتصادی در محافل سیاسی و روابط آنها با کانونهای قدرت سیاسی است. روابط و نفوذ سیاسی نهتنها بر وضعیّت مالی بنگاههای اقتصادی تأثیر میگذارد، بلکه انگیزههای مدیران را نیز در ارتباط با گزارشگری مالی و تهیّه صورتهای مالی تحت تأثیر قرار میدهد. بنابراین هدف از این مطالعه، برّرسی ارتباط بین روابط سیاسی با پدیده مدیریّت مصنوعی و واقعی سود تعدیل شده میباشد. برای این منظور، این پژوهش با استناد از پژوهش برام و همکاران (2015)، برای اندازهگیری روابط سیاسی از پنج شاخص (ارزش بازار سهام، ارزش دفتری دارایی، تعداد کارکنان، فروش صادراتی و بیمه پرداختی) بر اساس مدل فاسیو (2006)، استفاده نموده و برای سنجش مدیریّت مصنوعی سود، از میانگین دو معیار اقلام تعهدی اختیاری بر اساس مدل تعدیل شده جونز که توسط دیچو و همکاران (1995) ارائه شده است و اقلام تعهدی جاری تعدیل شده بر حسب عملکرد (REDCA) بر اساس مدل آشبوق و همکاران (2003)، استفاده نموده است. به منظور دستیابی به هدف پژوهش، تعداد 130 شرکت طیّ سالهای 1388 تا 1392 انتخاب گردید. نتایج پژوهش نشان میدهد که از میان شاخصهای روابط سیاسی، بین تعداد کارکنان و مدیریّت سود مصنوعی ارتباط منفی و معنیدار وجود دارد و بین تعداد کارکنان و مدیریّت سود واقعی ارتباط مثبت و معنیدار وجود دارد و بین سایر معیارهای روابط سیاسی با مدیریّت واقعی و مصنوعی سود هیچ رابطهای مشاهده نگردید. بنابراین، این موضوع بیانگر آن است که روابط سیاسی در رابطه با مدیریّت واقعی و مصنوعی سود در بازار سرمایه ایران نقشی را ایفا نمیکند و بهعنوان یک سازوکار کاملاً بیاثر تلقّی میشود. | ||
کلیدواژهها | ||
اقلام تعهدی جاری تعدیل شده؛ روابط سیاسی؛ مدیریّت مصنوعی و واقعی سود | ||
عنوان مقاله [English] | ||
The relationship between Political Connections and Real and Artificial Earnings Management | ||
نویسندگان [English] | ||
GHADER DADASHZADEH | ||
Azad University | ||
چکیده [English] | ||
In addition to accounting standards, financial statements prepared by an entity, are affected by a variety of factors. One of the important and remarkable factors is political influence of managers and owners of enterprise in political circles and their relationships with centers of political power. Political relationships not only affect the financial condition of enterprises, but also affects the motivations of managers about financial reporting and preparation of financial statements. The purpose of this research is to investigate the relationship between political relationships and real and artificial modified earningsmanagement. In order to, this research used five index included: stock market value, book value of assets, number of employees, export sales and insurance payments for measuring political relationships based on Faccio (2006) study. Also, it was used two criteria included discretionary accruals based on Jones modifiedmodel by Dechow et al (1995) and current accruals adjusted performance (REDCA) based on Ashbaugh et al (2003) for measuring artificial earning management. In order to achieve goal research, 130 company listed in Tehran Stock Exchange during the 2009 to 2013 years were selected. The results show that there is a negative and significant relationship between number of employees and artificial earnings management and there is a positive and significant relationship between number of employees and real earnings management. also there is not relationship between other political connections measures and real and artificial earningsmanagement. This finding suggest that political connections associated with real and artificial earningsmanagement does not play an important role in Iran Stock Exchange and it is considered as a completely ineffective mechanism. | ||
کلیدواژهها [English] | ||
Current adjusted accruals performance, Political connections, Real and artificial earnings management | ||
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