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بررسی رابطه بین سرمایهگذاری مخاطره‌آمیز و سرمایه انسانی در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 8، دوره 10، شماره 1 - شماره پیاپی 36، فروردین 1399، صفحه 159-183 اصل مقاله (2.24 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2019.23329.1459 | ||
| نویسندگان | ||
| حمید بداغی* 1؛ حمیدرضا رضایی2؛ فهیمه زمانی ثانی3 | ||
| 1دانشجو دکتری حسابداری، موسسه آموزش عالی بینالود،مشهد، ایران | ||
| 2دانشجوی دکتری حسابداری، آموزش عالی بینالود، مشهد، ایران | ||
| 3کارشناسی ارشد حسابداری آموزش عالی بینالود، مشهد، ایران | ||
| چکیده | ||
| پژوهش حاضر با هدف بررسی رابطه بین سرمایهگذاری مخاطره‌آمیز و سرمایه انسانی صورت گرفته است. برای انجام این پژوهش، نمونه‌ای متشکل از 115 شرکت در بازه زمانی 1390 تا 1395 مورد بررسی قرار گرفت. در این پژوهش، نوسانات بازده سهام روزانه غیراهرمی به‌عنوان معیار سنجش سرمایهگذاری مخاطره‌آمیز (متغیر مستقل) و پاداش هیئت‌مدیره و میانگین حقوق و مزایای کارکنان به‌عنوان معیارهای اندازه‌گیری سرمایه انسانی (متغیر وابسته) معرفی شدند. نتایج حاصل از آزمون فرضیه اول، نشان می‌دهد وجود رابطه معنی‌دار و معکوس بین سرمایهگذاری مخاطره‌آمیز با پاداش هیئت مدیره احتمالاً ناشی از عدم وجود بازار کارا و قوی و شیوه تصویب و پرداخت پاداش هیئت‌مدیره در ایران است. همچنین، نتایج حاصل از آزمون فرضیه دوم، بیانگر عدم وجود رابطه معنی‌داری بین سرمایهگذاری مخاطره‌آمیز با حقوق پرسنل است. علاوه بر این، شواهد نشان می‌دهد که پرداخت حقوق به کارکنان بیشتر از میانگین حقوق شرکت‌های نمونه نیز، تأثیری بر رابطه بین سرمایهگذاری مخاطره‌آمیز و حقوق پرسنل ندارد؛ این موضوع می‌تواند احتمالاً بیانگر عدم توجه کافی شرکت‌ها به اهمیت سرمایه انسانی، به‌عنوان یک منبع با ارزش در واحد تجاری تلقی گردد. | ||
| کلیدواژه‌ها | ||
| سرمایهگذاری؛ سرمایهگذاری مخاطره‌آمیز؛ سرمایه انسانی؛ هزینه‌های سرمایه انسانی | ||
| عنوان مقاله [English] | ||
| Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange | ||
| نویسندگان [English] | ||
| hamid bodaghi1؛ Hamidreza Rezaei2؛ Fahimeh Zamani sani3 | ||
| 1Ph.D. Student of Accounting, Instructor at Binaloud Institute of Higher Education, Mashhad, Iran | ||
| 2Ph.D. Student of Accounting, Instructor at Binaloud Institute of Higher Education, Mashhad, Iran | ||
| 3Msc. of Accounting ,Binaloud Institute of Higher Education. Mashhad, Iran. | ||
| چکیده [English] | ||
| The present study aimed to examine the relationship between Risky Investment and Human Capital. For this purpose, a sample consisting of 115 company in the period 2011 to 2016 were studied. In the research process unlevered daily stock return volatility is introduced as criteria for measure risky investment (independent variable) and; to evaluate human capital as dependent variable, two criteria included the board compensation and the costs of salary were used. The results of the hypothesis test showed that there is a significant, inverse relationship between risky investment and the compensation of the board, probably due of the lack of effective and complete market and the way of approval and payment of board compensation in Iran. There is not a significant relationship between risk investment and employee payroll. In addition, evidence suggest that payment of salary to the employees which was greater than the average of the salaries of the sample companies, did not have a significant effect on the relationship between risky investment and personnel salary. This could possibly indicate that companies are not paying enough attention to the importance of human capital as a valuable resource. | ||
| کلیدواژه‌ها [English] | ||
| Human Capital, Human Capital Costs, Investment, Risky Investment | ||
| مراجع | ||
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