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تأثیر هوش فرهنگی مدیران مالی بر کیفیت گزارشگری مالی شرکت‌ها | ||
| راهبرد مدیریت مالی | ||
| مقاله 9، دوره 11، شماره 4 - شماره پیاپی 43، دی 1402، صفحه 197-218 اصل مقاله (377.61 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jfm.2019.25367.2030 | ||
| نویسندگان | ||
| حسن احمدی* 1؛ هاشم ولی پور2؛ غلامرضا جمالی3 | ||
| 1دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد یاسوج، یاسوج، ایران | ||
| 2دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد فیروزآباد، فارس، ایران | ||
| 3دانشیار گروه مدیریت صنعتی، دانشگاه خلیج‌فارس بوشهر، بوشهر، ایران | ||
| چکیده | ||
| پژوهش حاضر با هدف بررسی تأثیر هوش فرهنگی مدیران مالی بر کیفیت گزارشگری مالی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران انجام شده است. ابزارهای این پژوهش شامل پرسشنامه استاندارد هوش فرهنگی دیویدلیورمور و اطلاعات صورت‌های مالی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران جهت بررسی کیفیت گزارشگری مالی بوده است. برای این منظور داده‌های مربوط به 98 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1392 الی 1396 جمع‌آوری و مورد پردازش قرارگرفت. در این پژوهش برای اندازه‌گیری کیفیت گزارشگری مالی از مدل تعدیل‌شده جونز استفاده شده است. یافته‌های پژوهش نشان داد که هوش فرهنگی مدیران مالی تأثیر مثبت و معنی‌داری بر کیفیت گزارشگری مالی دارد به‌گونه‌ای که به ازای هر میزان تغییر در هریک از مؤلفه‌های هوش فرهنگی (هوش فرهنگی انگیزشی، هوش فرهنگی شناختی، هوش فرهنگی فرا شناختی و هوش فرهنگی رفتاری) موجب تغییرات عمده‌ای درجهت مثبت و معنی‌دار درکیفیت گزارشگری مالی شرکت‌ها شده است | ||
| کلیدواژه‌ها | ||
| هوش فرهنگی؛ کیفیت گزارشگری مالی؛ بورس اوراق بهادار | ||
| عنوان مقاله [English] | ||
| The Impact of Cultural Intelligence of Financial Managers on Corporates Financial Reporting Quality | ||
| نویسندگان [English] | ||
| Hassan Ahmadi1؛ Hashem Valipour2؛ Gholamreza Jamali3 | ||
| 1Ph.D Student, Department of Accounting, Yasooj Branch, Islamic Azad University, Yasooj, Iran | ||
| 2Associate Professor of Accounting, Department of Accounting, Islamic Azad University, Yasooj Branch, yasooj, Iran | ||
| 3Associate Professor of Industrial Management, Faculty Member of Persian Gulf University, Bushehr, Iran | ||
| چکیده [English] | ||
| The purpose of this research studies the impact of financial managers' cultural intelligence on the financial reporting quality of the firms listed in the Tehran Stock Exchange. The instruments of this research were the Cultural Intelligence Questionnaire (David Livermore, 2009) and the financial statements of the firms listed in Tehran Stock Exchange to study of the financial reporting quality. For this purpose, the data of 98 companies listed in Tehran Stock Exchange have been collected and processed. The realm of research is from 2013 to 2017. In this research, the modified Jones model is used to measure financial reporting quality. The findings of this research showed that the cultural intelligence of financial managers has a Positive and significant impact on financial reporting quality. So that for each change in each component of cultural intelligence (Motivational cultural Intelligence, Cognitive cultural Intelligence, Metacognitive cultural Intelligence, and Behavioral cultural Intelligence) Major changes have been made in the positive and significant direction in the financial reporting quality. | ||
| کلیدواژه‌ها [English] | ||
| Cultural Intelligence, Financial Leverage, Firm Size, Financial Reporting Quality, Stock Exchange | ||
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