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تاثیر شاخص کیفیت حاکمیت شرکتی بر محدود کردن مدیریت سود با استفاده از معاملات غیرمعمول با اشخاص وابسته در شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران | ||
راهبرد مدیریت مالی | ||
مقاله 1، دوره 5، شماره 1 - شماره پیاپی 16، خرداد 1396، صفحه 1-27 اصل مقاله (8.57 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jfm.2017.12187.1170 | ||
نویسندگان | ||
سید عبدالمجید جلایی1؛ اکبر رحیمی پور* 2؛ هدیه میر2؛ محمود جمال زاده3 | ||
1استاد دانشکده اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران | ||
2باشگاه پژوهشگران جوان و نخبگان، واحد سیرجان، دانشگاه آزاد اسلامی، سیرجان، ایران | ||
3دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد رفسنجان | ||
چکیده | ||
حاکمیت شرکتی مقوله ای است که در دهه های اخیر بدلیل افزایش رسوایی های مالی ، مورد توجه ویژه پژوهشگران حوزه حسابداری قرار گرفته است. همچنین معامله با اشخاص وابسته از ویژگی های معمول فعالیت های جاری است. بنابراین این پژوهش به بررسی اثر شاخص کیفیت حاکمیت شرکتی بر محدود کردن مدیریت سود با استفاده از معاملات غیرمعمول با اشخاص وابسته در شرکت های پذیرفته شده در بورس اوراق بهادار تهران می پردازد. نمونه آماری پژوهش را تعداد 70 شرکت پذیرفته شده در بورس اوراق بهادار تهران در طی سال های 1388 تا 1393 تشکیل می دهند. نتایج حاصل از تحلیل دادهها نشان داد حاکمیت شرکتی بر معاملات غیرمعمول با اشخاص وابسته تاثیر معناداری دارد. این نتیجه نشان دهنده اهمیت توجه به حاکمیت شرکتی و تلاش در جهت بهبود آن و کمک به بهبود مدیریت سود می باشد.نتایج حاصل از تحلیل دادهها نشان داد حاکمیت شرکتی بر معاملات غیرمعمول با اشخاص وابسته تاثیر معناداری دارد. این نتیجه نشان دهنده اهمیت توجه به حاکمیت شرکتی و تلاش در جهت بهبود آن و کمک به بهبود مدیریت سود می باشد. | ||
کلیدواژهها | ||
حاکمیت شرکتی؛ مدیریت سود؛ معاملات غیرمعمول با اشخاص وابسته | ||
عنوان مقاله [English] | ||
The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange | ||
نویسندگان [English] | ||
Abdol Majid Jalae1؛ Akbar Rahimipoor2؛ Hedyeh Mir2؛ Mahmood Jamalzade3 | ||
1shahid bahonar university | ||
2islamic azad university of sirjan | ||
3islamic azad university of rafsanjan | ||
چکیده [English] | ||
In recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities. So this study was to evaluate the effect of corporate governance quality index on limiting earning management using unusual transactions with related parties in 70 companies listed in Tehran Stock Exchange during the period 2010-2015. The results of the data analysis showed that corporate governance has significant effects on unusual transactions with related parties. This result shows the importance of corporate governance and efforts to improve it and help improve earning management. | ||
کلیدواژهها [English] | ||
Corporate Governance, earnings management, Unusual Transactions with Related Parties | ||
مراجع | ||
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