پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 960 |
| تعداد مقالات | 7,934 |
| تعداد مشاهده مقاله | 13,424,165 |
| تعداد دریافت فایل اصل مقاله | 9,542,071 |
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 | ||
|
سایر فایل های مرتبط با مقاله
|
||
| مراجع | ||
|
Ahmadi Moghadam, M. (2015). The relationship between restrictions on financing, financing decisions and risk-free cash flow with earnings management. M.Sc Thesis, University of Semnan. (In Persian).
Ahmadzad, A., Mosavi, S. S. A., & Nadia, S. (2018). Relationship between Cultural intelligence with Manager’s Performance (case study: the Provincial television networks of Islamic Republic of Iran West Region). Journal of Cultural Management, 12(40), pp, 1-14. (In persion).
Abbas Ali Zazadeh, M. (2008). Investigating the Effect of Cultural Intelligence on Leadership Succession Motivation, Master's Degree, Islamic Azad University, Science and Research Branch. (In persion).
Abzari, M., Etebarian, A., & Khani, A. (2010). The effect of cultural intelligence on group effectiveness, Journal of Change Management, 2(4), PP. 25-45. (In Persian).
Ang, S., Van Dyne, L. & Koh, C. (2007). Cultural intelligence: its measurement and effects on cultural judgment and decision making. Cultural Adaptation and Task performance, 3(3), 335-371.
Bradbury, M., Mak, Y. & Tan, S. (2006). Board characteristics, audit committee characteristics and abnormal accruals. Journal of Pacific Accounting Review, 18(2), PP. 47-68.
Carranza, M. & Egri, C. (2010). Managerial cultural intelligence and small business in Canada. Journal of Management Revue-Socio-Economic Studies, 21 (3), PP. 353-371.
Cooke, D., Ledoux, M.J.E., Magnan, M. & Aerts, W. (2010). Corporate Governance and Information Asymmetry between Managers and Investors, Corporate Governance. 10(5), PP. 574-589.
Earley, P.C. & Ang, S. (2003). Cultural Intelligence: Individual Interactions across, Culture. Stanford Business Books, Stanford, pp. 12-18.
Ebrahimi, S.K., Bahraminasab, A., &Ahmadi Moghadam, M. (2016). The realtion between financing financing decisions earnings management. Research in Financial Accounting and Auditing, 8(30), PP. 83-102. (In Persian).
Firth, M., Fung, PM. Y. & Rui, O.M. (2007). Ownership, two-tier Board structure, and the informativeness of earnings evidence from China, Journal of Accounting and Public Policy, 26 (4), PP. 463–496.
Francis, j., Olsson, P. & Schipper. K. (2006). Foundation and Trends in Accounting, Journal of Earnings Quality 4 (1), PP. 259–340.
Kamaruzaman, A.J., Mazlifa, M.D. & Maisarah, A.R. (2009). The Association between Firm Characteristics and Financial Statements Transparency: The Case of Egypt, International Journal of Accounting, 18 (2), PP. 211-223.
Kazemi, M. (2008). Investigating the Relationship between Cultural Intelligence and Employees' Performance in Al-Mustafa Al-Alamieh Society, Master's Thesis, and University of Tehran. (In persion).
Khoshbakht, A. (2011). Effect of Cultural Intelligence on Managers Effectiveness, Case Study of West Azarbaijan Gas Company, Master's Thesis, Industrial Management, Tabriz Azad University. (In persion).
Kothari, S.P., Leone, A.J. & Wasley, C.E. (2005) Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), PP. 163-197.
Levitt, A. (1998). The Importance of High-Quality Accounting Standards, Journal of Accounting Horizons 12(1), PP. 79-82.
Livermore, D. (2009). Leading with cultural Intelligence: The New Secret to Success, Published October 1st 2009 by Amacom/American Management Association. 220 P.
Mashbaki, A. & Najmeh, R. (2006). Cultural Intelligence of Excellence in managers' Leadership in the Global Classroom, Fourth Conference International Management, Tehran. (In persion).
Mahdavi, G. H. & Kermani, E. (2015). The Study of the Effect of the Board of Directors’ Independency on the Relationship between Information Asymmetry and Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange, Quarterly Journal of Financial Management Strategy, 3(11), PP. 1-26. (In persion).
Parhizgari, J. (2011). Examine the relationship between cultural intelligence and effectiveness of conflict management styles of manager’s universities and higher education centers in Urmia, Master thesis, University of Urmia. (In Persian).
Persakis, A., & Iatridis, G.E. (2015). Earnings quality under financial crisis: A global empirical investigation. Journal of Multinational Financial Management, 30(3), PP. 1-35.
Peterson, B. (2004). Cultural Intelligence: A Guide to Working with People from Other Cultures Training for the global manager, Academy of Management Learning and Education, 3(1), PP. 100-115.
Petrik, V. & Seddiacikova, M. (2016). Cultural Intellgence of SMES’ Financial Managers as a Determinant of and Organizations Competiveness, https://www.researchgate.net.
Qaderi, V. Iravani, M. & M. A. Farnia. (2013). Investigating the Relationship Between Managers' Cultural Intelligence and Productivity of Maskan Bank Branches in Urmia. Quarterly Journal of Productivity Management, 7(25), PP. 33-52. (In persion).
Rahimnia, F. Mortazavi. S. & Delaram, T. (2009). Investigating the Impact of Cultural Intelligence on Task Performance. Scientific Journal of Management of Tomorrow, 8 (22), PP. 67-78. (In persion).
Rose, R. C., Ramalu, S. S., Uli, J., and Kumar, N. (2010). Expatriate performance in international assignments: The role of cultural intelligence as dynamic intercultural competency. International Journal of Business and Management, 5 (8), PP. 76-85.
Sadeghian, E. (2011). Presentating of the Effectual Cultural Intelligence Model of Manager on Effectiveness Iran Khodro Organization of Iran. European Journal of Scientific Research, 61(3), PP. 401- 414.
Thomas, D. C. & Inkson. K. (2004). Cultural intelligence: People skills for Global business, 2nd Ed, Published by Berrett-Koehler Publishers, 221 P.
Van Dyne, L. and Ang, S. (2005). Cultural Intelligence: An Essential Capability for individuals in contemporary organizations, http:// globaledge.msu.edu/countries/armenia/tradestats.
Verdi, R.S. (2006). Financial Reportiny Quality and Efficency. Unpublished Ph. D Dissertation, Faculties of the University of Pennsylvania in Partial Fulfillment, OR Working Paper. http:// papers. Ssrn. com/So13/Papers, cfm abstract_id=930922. [Online][30 October 2010].
Varma, A. (2019). Do Culturally Intelligent Management Accountants Share More Knowledge? The Mediating Role of Coopetition as Evident from PLS SEM and fsQCA. Theoretical Economics Letters, 9 (1), PP. 100-118.
Vlajcic, D., Caputo, A., Marzi, G., & Dabic, M. (2019). Expatriates managers’ cultural intelligence as promoter of knowledge transfer in multinational companies, Journal of Business Research, 94 (1), PP. 367-377. | ||
|
آمار تعداد مشاهده مقاله: 8,468 تعداد دریافت فایل اصل مقاله: 345 |
||
