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افشای «سود خیابانی» | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 3، دوره 10، شماره 2 - شماره پیاپی 37، تیر 1399، صفحه 47-61 اصل مقاله (1.1 M) | ||
| نوع مقاله: مقاله ترویجی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2020.23136.1453 | ||
| نویسنده | ||
| مرضیه توحیدی نژاد* | ||
| دکتری حسابداری، دانشگاه علامه طباطبائی، دانشکده مدیریت و حسابداری، | ||
| چکیده | ||
| افشای «سود خیابانی» یا «سود غیرمبتنی بر اصول حسابداری پذیرفته شده همگانی»، احتمالاً ریشه در دشواری‌‌هایی دارد که «اصول حسابداری پذیرفته شده همگانی» برای مدیران واحدهای تجاری در امر تهیه و افشای اطلاعات مالی ایجاد می‌کند. بررسی انگیزه‌های احتمالی مدیران از افشای چنین اطلاعاتی و در ادامه، مشاهده واکنش‌‌های تدوین‌‌کنندگان قوانین و مقررات مالی و استانداردهای حسابداری و حسابرسی به این پدیده، مباحث حوزه سیاست‌‌های حسابداری را بسط می‌‌دهد. علاوه بر این، مرور پژوهشهای تجربی که به مطالعه تأثیر افشای سود غیرمبتنی بر اصول حسابداری بر قضاوت‌‌های سرمایه‌گذاران و تحلیل‌‌گران مالی پرداخته‌اند، اثرات رفتاری این بخش نوین و متفاوت افشائیات اختیاری مدیران را خلاصه‌‌وار آشکار می‌سازد. این پژوهش، نشان می‌‌دهد که انگیزه مدیران از افشای سود و به‌طور کلی معیارهای عملکرد مالی غیرمبتنی بر اصول حسابداری، می‌تواند از گمراه‌‌کنندگی تا آگاهی‌‌بخشی، در نوسان باشد. همچنین، با بررسی دیدگاه و واکنش نهادهای تدوین‌‌کننده استانداردهای حسابداری و حسابرسی می‌‌توان دریافت که پذیرش افشای چنین معیارهایی به‌‌عنوان نشانه‌‌ای برای نیاز به پُر کردن خلاء‌‌های احتمالی موجود در استانداردهای حسابداری و حسابرسی، ریشه در منافع شخصی اعضای این نهادها دارد. | ||
| کلیدواژه‌ها | ||
| اصول حسابداری پذیرفته شده همگانی؛ سود خیابانی؛ غیرمبتنی بر اصول حسابداری پذیرفته شده همگانی؛ معیارهای عملکرد مالی | ||
| عنوان مقاله [English] | ||
| Disclosure of Street Earnings | ||
| نویسندگان [English] | ||
| Marzieh Tohidinejad | ||
| Accounting Ph. D / Allameh Tabatabai'i University | ||
| چکیده [English] | ||
| some roots in difficulties which GAAP imposes on preparing and disclosing financial information. Investigation of probable incentives of disclosing such information among managers, and then, observation of accounting and auditing standard setters' and also regulators' reactions to this phenomenon, extends discussions in studying accounting policies area. Furthermore, reviewing experimental researches which have examined the effect of Non-GAAP Earnings disclosure on judgements of investors and financial analysts, illustrates the behavioral effects of this new and different kind of voluntary disclosure. This study shows that managers' incentives of disclosing "Non-GAAP Earnings" and in general, "Non-GAAP financial performance metrics" could be variable from misleading users to communicating more effectively with them. Additionally, by deliberating viewpoints and reactions of accounting and auditing standard setters, it has been revealed that accepting disclosure of such metrics as a "Symptom" of need for filling the existing vacuums in accounting and auditing standards, is based on the standard setters' self-Interest. | ||
| کلیدواژه‌ها [English] | ||
| Financial Performance Metrics, GAAP, Non-GAAP, Street Earnings | ||
| مراجع | ||
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