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رابطه بین ویژگی‌های مدیر مالی و کیفیت گزارشگری مالی | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 4، دوره 14، شماره 1 - شماره پیاپی 51، فروردین 1403، صفحه 89-114 اصل مقاله (553.08 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2024.45331.3173 | ||
| نویسندگان | ||
| محمدحسین صفرزاده1؛ محمدرضا آسیایی* 2؛ زهرا رضایی فر3 | ||
| 1استادیار، گروه حسابداری، دانشگاه شهید بهشتی، تهران، ایران | ||
| 2کارشناسی ارشد حسابداری، دانشگاه فردوسی، مشهد، ایران | ||
| 3کارشناسی ارشد حسابداری، دانشگاه آزاد، مشهد، ایران | ||
| چکیده | ||
| موضوع جایگاه مدیران مالی به دلیل مسئولیتشان در نظارت بر گزارشگری مالی، توجه بسیاری از محققان را به خود جلب نموده است. با عنایت به جایگاه استراتژیک مدیران مالی در تصمیمات اقتصادی و مالی شرکت، درک نقش آنها در فرایند گزارشگری مالی ضروری می‌باشد؛ لذا هدف این پژوهش بررسی ارتباط بین ویژگی‌های مدیران ارشد مالی )شامل جنسیت، دوره تصدی و سابقه حسابرسی( با کیفیت گزارشگری مالی می‌باشد. جهت سنجش گزارشگری مالی با کیفیت از معیار اقلام تعهدی اختیاری (مدل کازنیک) استفاده شده؛ همچنین منظور از مدیران مالی در پژوهش حاضر، بالاترین مقام مالی شرکت می‌باشد. قلمروه زمانی پژوهش بازه زمانی طی سال‌های 1396 تا 1401 بوده و از مدل رگرسیون چندگانه جهت تحلیل داده‌ها استفاده شده است. نتایج پژوهش مبین این موضوع است که افزایش دوره تصدی و حضور زنان به عنوان مدیر مالی در شرکت، سبب کاهش کیفیت گزارشگری مالی می‌شود. همچنین نتایج پژوهش در خصوص تاثیر منفی مدیران مالی با سابقه حسابرسی بر کیفیت گزارشگری مالی از معنی داری لازم برخوردار نمی‌باشد. در مجموع شواهد حاصل شده مبین نقش قابل ملاحظه مدیران مالی در ساختار حاکمیت شرکتی و گزارشگری مالی بوده که ضرورت توجه خاص قانون گذاران به این جایگاه را مشخص می‌سازد. | ||
| کلیدواژه‌ها | ||
| کیفیت گزارشگری مالی؛ دوره تصدی مدیر مالی؛ جنسیت مدیر مالی؛ سابقه حسابرسی؛ اقلام تعهدی اختیاری | ||
| عنوان مقاله [English] | ||
| The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality | ||
| نویسندگان [English] | ||
| Mohammad hosein Safarzadeh1؛ Mohamadreza Asiaie2؛ Zahra Rezaiefar3 | ||
| 1Assistant Professor, Accounting Department, Shahid Beheshti University.Tehran.Iran | ||
| 2M.A in Accounting, Ferdowsi University, Mashhad .Iran | ||
| 3M.A in Accounting, Azad University, Mashhad.Iran | ||
| چکیده [English] | ||
| In recent years, the issue of the position of senior CFOs due to their increasing responsibility regarding monitoring financial reporting and corporate governance systems, has attracted the attention of many researchers and experts. Considering the position and strategic position of CFOs in the economic and financial decisions of the company, it is necessary to understand their role and position in the company's financial reporting process. Therefore, the current research has investigated the relationship between some characteristics of senior CFOs, including their gender, tenure, and audit history with the quality of financial reporting. To measure the quality of financial reporting, was used the optional accruals index (Kasznik model); Also, CFOs in this research mean the highest financial authority of the company. Using a sample of 135 companies admitted to the Tehran Stock Exchange during the years 2015 to 2021 and using a multiple regression model to analyze the data, the research results show that the increase in tenure and the presence of women as CFO in the company causes reduces the quality of financial reporting. Also, the results of the research regarding the negative impact of CFOs with audit experience on the quality of financial reporting do not have the necessary significance. In total, the obtained evidence shows the significant role of CFOs in the structure of corporate governance and financial reporting, which indicates the need for legislators to pay special attention to this position. | ||
| کلیدواژه‌ها [English] | ||
| Quality of Financial Reporting, Tenure of CFO, Gender of CFO, Audit History, Discretionary Accruals | ||
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