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کیفیت گزارش مالی، مالکیت خانوادگی و کارایی سرمایهگذاری در شرکت‌های پذیرفتهشده در بورس اوراق بهادر تهران | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 8، دوره 10، شماره 3 - شماره پیاپی 38، مهر 1399، صفحه 157-184 اصل مقاله (1.13 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2020.27947.1539 | ||
| نویسنده | ||
| محمد محمدی* | ||
| دانشجوی دکتری حسابداری ،دانشگاه آزاد واحد مبارکه ،اصفهان ،ایران | ||
| چکیده | ||
| نظریه نمایندگی، کیفیت گزارشگری مالی را بهعنوان راهحلی برای کاهش چالش سرمایه گذاری کم و افزایش سرمایهگذاری با کاهش اطلاعات نامتقارن در نظر میگیرد. در سرمایه گذاری های کارا، پیامدهای اقتصادی کیفیت گزارشگری مالی در مالکیت خانوادگی و غیرخانوادگی متفاوت هستند. این پژوهش، ارتباط مالکیت خانوادگی و کیفیت گزارش مالی بر کارایی سرمایه گذاری را در طول دوره 1391 تا 1396 برای شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بررسی نموده است. همچنین، این پژوهش بر دو نظریه نمایندگی و رفتاری تأکید دارد. براین اﺳﺎس، مدل‌های پژوهش تحت مدل‌های روش حداقل مربعات معمولی و رگرسیون چندمتغیره ﺑﺮآورد شد و ﻧﺘﺎﯾﺞ ﺑﺮای ﻫﺮﯾﮏ از ﻣﺪلﻫﺎ ﻣﻮرد ﺗﺠﺰﯾﻪ وﺗﺤﻠﯿﻞ ﻗﺮار ﮔﺮﻓﺖ. نتایج این بررسی نشان می دهد که شرکت‌ها با کیفیت گزارشگری مالی و مالکیت خانوادگی بالاتر، از کارایی سرمایه گذاری بالاتری نیز برخوردار هستند. علاوه بر این، کیفیت گزارشگری مالی و مالکیت خانوادگی بالاتر، میزان سرمایه گذاری را کاهش میدهند. در کسب و کارهایی که مالکیت خانوادگی دارند، تأثیر کیفیت گزارشگری مالی بر کارایی سرمایه گذاری بیشتر است. | ||
| کلیدواژه‌ها | ||
| کیفیت گزارش مالی؛ مالکیت خانوادگی؛ کارایی سرمایهگذاری | ||
| عنوان مقاله [English] | ||
| Quality of Financial Reporting, Family Ownership, and Investment Performance in Companies Listed in Tehran Stock Exchange | ||
| نویسندگان [English] | ||
| mohamad mohamadi | ||
| PhD student of Accounting, Mobarakeh Branch, Isfahan, Iran | ||
| چکیده [English] | ||
| The agency theory considers higher financial reporting quality as a solution to reduce the challenge of low and high investment by reducing asymmetric information. In the case of investment efficiency, the economic implications of financial reporting quality in family and non-family ownership differ. This study examines the relationship between family ownership and the quality of financial reporting on investment performance during the period of 1396-1392 for listed companies in Tehran Stock Exchange. Research models were assessed based on ordinary least squares method and multiple regression. The study emphasizes both agency and behavioral theories. The results show that firms with higher financial reporting quality and family ownership, have higher investment efficiency. In addition, the quality of financial reporting and higher family ownership reduce investment. The impact of the quality of financial reporting on investment efficiency is stronger for family-owned businesses. | ||
| کلیدواژه‌ها [English] | ||
| Family ownership, Financial reporting quality, Investment efficiency | ||
| مراجع | ||
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