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بررسی واکنش سود در شرکت هایی با راهبردهای کسب و کار ناهمگون | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 8، دوره 8، شماره 4 - شماره پیاپی 31، دی 1397، صفحه 167-197 اصل مقاله (1020.87 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2017.14920.1288 | ||
| نویسندگان | ||
| فاطمه ژولانژاد* 1؛ وحید بخردی نسب2 | ||
| 1دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد، ایران | ||
| 2دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد، ایران | ||
| چکیده | ||
| مطالعه حاضر به بررسی واکنش سود در شرکت هایی با راهبردهای متفاوت و ناهمگون در کسب و کار می پردازد. بر این اساس ضریب واکنش شرکت هایی با اتخاذ راهبردهای کسب و کار رهبری هزینه و شرکت هایی با اتخاذ راهبردهای کسب و کار تمایز نسبت به اعلان سود مقایسه می گردد. بررسی اعلان سود با استفاده از معادلات شکست ساختاری صورت پذیرفته است. ضرورت استفاده از معادلات شکست ساختاری، رفع نقاط احتمالی شکست ساختاری بواسطه سیر نزولی واکنش سود می باشد. نمونه پژوهشی شامل 43 شرکت با اتخاذ راهبردهای کسب و کار رهبری هزینه و 88 شرکت با راهبرد های کسب کار تمایز طی بازه زمانی 1388 تا 1394می باشد. نرم افزار مورد استفاده جهت بررسی فرضیه پژوهش Eviews می باشد. شواهد مطالعه حاضر حاکی از آن است که شرکت‌هایی که راهبردهای رهبری هزینه را دنبال می‌کنند، اعلان سود آن‌ها بطور عمومی نسبت به شرکت‌هایی که روش های تمایز را در پیش دارند، با تغییرات بهتری اعلان سود شرکت های خود را به استفاده کنندگان از اطلاعات مالی شرکت به نمایش می گذارند. در نتیجه شرکت‌هایی که راهبرد های تمایز را در پیش می‌گیرند با تفسیر ناهمگون‌تر و تغییرات کمتری در باورهای سرمایه گذاران همراه هستند. همچنین نتایج معادلات شکست ساختاری دال بر تداوم پذیری صعودی اعلان سود در شرکت هایی با اتخاذ راهبردهای کسب و کار رهبری هزینه می باشد. | ||
| کلیدواژه‌ها | ||
| اعلان سود؛ راهبرد رهبری هزینه؛ راهبرد تمایز | ||
| عنوان مقاله [English] | ||
| Evaluating the profits response in companies with heterogeneous business strategies | ||
| نویسندگان [English] | ||
| fatemeh zholanezhad1؛ vahid bekhradi nasab2 | ||
| 1Graduate Master of Accountancy | ||
| 2Graduate Master of Accountancy | ||
| چکیده [English] | ||
| This study examines the reaction of profits in companies with different and heterogeneous strategies in business. Accordingly, the company's response rate is compared with adopting cost-management business strategies and companies that adopt business differentiation strategies versus profit declarations. The profit declaration survey has been performed using structural failure equations. The necessity of using structural failure equations is to solve the probable structural failure points due to the downside of the reaction of profit. The research sample includes 43 companies adopting cost leadership strategies and 88 companies with differentiated business acquisition strategies during the period from 2009 to 2015. The Eviews is used to investigate research hypothesis. Evidence from the present study suggests that companies pursuing cost leadership strategies, declare their profits publicly than companies that have differentiated methods, with better changes in corporate earnings declarations to users of financial information. As a result, companies that pursue differentiation strategies are subject to heterogeneous interpretations and fewer changes in investor beliefs. Also, the results of structural failure equations indicate a bullish profitability continuity in companies by adopting business leadership strategies. | ||
| کلیدواژه‌ها [English] | ||
| Cost Leadership Strategy, Differentiation Strategy, Profit Declaration | ||
| مراجع | ||
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