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مدیران اجرایی متخصص و بقاء شرکتهای دارای عرضه اولیه عمومی سهام | ||
حسابداری و منافع اجتماعی | ||
مقاله 1، دوره 10، شماره 1 - شماره پیاپی 36، فروردین 1399، صفحه 1-25 اصل مقاله (2.22 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2019.22088.1435 | ||
نویسندگان | ||
فریدون رهنمای رود پشتی1؛ اناهیتا زندی* 2 | ||
1استاد گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران | ||
2دکتری حسابداری، دانشگاه آزاد اسلامی | ||
چکیده | ||
این پژوهش به بررسی تأثیر مدیران اجرایی ارشد در احتمال شکست یا پایداری شرکتهای دارای عرضه اولیه عمومی سهام (IPO) طی سالهای 1385 تا 1395 پرداخته است. برای این بررسی، مدیران اجرایی ارشد بر اساس شاخصهای مهارتهای عمومی به دو دسته متخصص و عمومی با مهارت، تقسیم شدند. مدیران اجرایی متخصص به دنبال نقشهای کاربردی خاص در شرکتها و صنایع هستند، در حالی که مدیران عمومی تجربه کاری خود را از فعالیت در سمتها، شرکتها و صنایع مختلف بدست میآورند. در این پژوهش، شواهد محکمی مبنی بر اینکه شرکتهای عرضه اولیه با داشتن مدیر متخصص، به احتمال کمتر با شکست روبرو میشوند و پایدارتر هستند، ارائه شد. یافتههای این تحقیق حاکی از آن است که توانایی مدیران متخصص پیامدهای قابل توجهی در عملکرد شرکتهای تازه ثبت شده ایجاد میکند. علاوه بر این، مدیران متخصص میتوانند اقداماتی در راستای اهداف شرکت و سهامداران انجام دهند که موجب افزایش پایداری شرکتهای عرضه اولیه در طولانی مدت شوند. | ||
کلیدواژهها | ||
شرکتهای عرضه اولیه؛ بقای شرکتهای عرضه اولیه؛ مدیران اجرایی ارشد متخصص؛ تجربه کاری مدیران اجرایی ارشد | ||
عنوان مقاله [English] | ||
Specialist CEOs and IPO Survival | ||
نویسندگان [English] | ||
Fereydoon Rahnamay Roodposhti1؛ annahita zandi2 | ||
1Professor of Accounting،Islamic Azad University, Science and Research Branch, Tehran | ||
2Ph.D of Accounting and university instructor | ||
چکیده [English] | ||
This study examines the influence of specialist CEOs on the probability of failure and survivability of initial public offering (IPO) firms during the years 2006 to 2016. In this research, CEOs classified to specialist and generalist groups based on index of skills. Specialist CEOs pursue a career in particular functional roles, firms and industry sectors, as opposed to generalist CEOs who accumulate their work experience through various positions, firms and industries. In this research, strong evidence was found that IPO firms with a specialist CEOs have a lower probability of failure and a longer time to survive in subsequent periods following the offering. The findings suggest that specialist CEOs ability has significant implications for post-issue performance of newly listed firms. Additionally, specialist CEOs can operate in line with the goals of firm and stockholders that cause to increase the sustainability of IPO firms in longer of time. keywords : | ||
کلیدواژهها [English] | ||
CEO’s Work Experience, IPO, IPO Survival, Specialist CEOs | ||
مراجع | ||
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