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رابطه افشای اطلاعات مسئولیتپذیری اجتماعی شرکت و دقت پیشبینی مدیران | ||
حسابداری و منافع اجتماعی | ||
مقاله 3، دوره 10، شماره 4 - شماره پیاپی 39، دی 1399، صفحه 73-92 اصل مقاله (1.05 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2018.21343.1414 | ||
نویسندگان | ||
رضوان حجازی1؛ حسین رجب دری* 2 | ||
1استاد حسابداری دانشگاه الزهراء (س)، تهران، ایران | ||
2دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد بندرعباس، بندرعباس، ایران، | ||
چکیده | ||
هدف از این پژوهش، بررسی رابطه افشای اطلاعات مسئولیتپذیری اجتماعی شرکتها و دقت پیشبینی مدیران در شرکت های پذیرفتهشده در بورس اوراق بهادار تهران است. براساس فرضیه افشای شفاف مبتنی بر نظریه ذینفعان، این دو متغیر دارای رابطه مثبت بوده و براساس فرضیه افشای فرصتطلبانه مبتنی بر نظریه نمایندگی، روابط این دو متغیر منفی است. دوره زمانی مورد مطالعه شامل سالهای 1391 تا 1395 و نمونه برگزیده متشکل از 89 شرکت پذیرفتهشده در بورس اوراق بهادار تهران است. همچنین، برای آزمون فرضیههای پژوهش از روش رگرسیون حداقل مربعهای معمولی استفاده شده است. یافتههای حاصل از آزمون فرضیه پژوهش نشان داد بین افشای اطلاعات مسئولیتپذیری اجتماعی شرکت و دقت پیشبینی مدیران رابطه مثبت و معنیداری وجود دارد که مؤید فرضیه افشای شفاف تحت نظریه ذینفعان است. | ||
کلیدواژهها | ||
افشای اطلاعات؛ مسئولیتپذیری اجتماعی؛ دقت پیشبینی مدیران | ||
عنوان مقاله [English] | ||
The Relationship between Disclosure of Social Responsibility Information and accuracy of managers Forecast | ||
نویسندگان [English] | ||
rezvan hejazi1؛ Hossein Rajabdorri2 | ||
1Alzahra uni | ||
2azad | ||
چکیده [English] | ||
The purpose of this paper is to investigate the relationship between disclosure of social responsibility information and the accuracy of managers' prediction in firms listed on the Tehran Stock Exchange. According to the hypothesis of transparent disclosure based on the stakeholder theory, these two variables have a positive relationship and according to the hypothesis of opportunistic disclosure based on agency theory, the relationship between these two variables is negative. The study period includes the years 2012 to 2016 and the selected sample consists of 89 companies listed on Tehran Stock Exchange. We used in order to test the hypothesis of the research, also the least squares regression method. The results show that there is a positive significant effect between the disclosure of social responsibility information and the accuracy of managers' prediction, which confirms the hypothesis of transparent disclosure of stakeholder theory. | ||
کلیدواژهها [English] | ||
Information Disclosure, Social Responsibility, managers' Prediction Accuracy | ||
مراجع | ||
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