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تحلیل مدل مفهومی شاخص های موثر بر تأمین مالی در شرایط بحران: شواهدی از دوران بیماری همه‌گیر کووید 19 و تحریم | ||
| راهبرد مدیریت مالی | ||
| مقاله 4، دوره 12، شماره 3 - شماره پیاپی 46، مهر 1403، صفحه 69-110 اصل مقاله (1.35 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jfm.2024.46603.2910 | ||
| نویسندگان | ||
| سجاد ویسی1؛ سید علی واعظ* 2؛ ابراهیم انواری3؛ اسماعیل مظاهری4 | ||
| 1دانشجو دکتری، گروه حسابداری، دانشکده اقتصاد و علوم اجتماعی، دانشگاه شهید چمران اهواز، اهواز، ایران | ||
| 2دانشیار، گروه حسابداری، دانشکده اقتصاد و علوم اجتماعی، دانشگاه شهید چمران اهواز، اهواز، ایران | ||
| 3دانشیار، گروه اقتصاد، دانشکده اقتصاد و علوم اجتماعی، دانشگاه شهید چمران اهواز، اهواز، ایران | ||
| 4استادیار، گروه حسابداری، دانشکده اقتصاد و علوم اجتماعی، دانشگاه شهید چمران اهواز، اهواز، ایران | ||
| چکیده | ||
| شود و در مواجهه با فرصتها و تهدیدهای متنوع پاسخ مناسبی ارائه دهد. در دهه گذشته، شرکت‌ها درکشور با دو بحران بزرگ تشدید تحریمها و کووید19 مواجه شدند که به نظر تأثیر عمیقی بر تأمین مالی آن‌ها داشته است. در این راستا، پژوهش حاضر با مطالعه نسبتا جامع ادبیات پژوهش ابعاد اثرگذار بر توسعه نظام تأمین مالی شرکت‌ها را شناسایی و سپس با استفاده از روش معادلات ساختاری مدل پیشنهادی را تحت تأثیر تحریم و کووید19 مورد آزمون تجربی قرار داد. به عبارتی، این مطالعه به دنبال پاسخ به این چالش بود که تأثیرپذیری الگوی تأمین مالی از عوامل درون و برون شرکتی تحت تأثیر تحریم و کووید19چگونه است. بدین منظور دادههای 159 شرکت طی سالهای 1392 تا 1401 (1590 شرکت- سال) برای بررسی 14 فرضیه تدوین شده، گردآوری و با بکارگیری روش معادلات ساختاری با استفاده از نرمافزار SmartPLS4 در قالب سه مدل جداگانه آزمون شد. الگوی تأمین مالی به سه بخش داخلی، خارجی کوتاهمدت و خارجی بلندمدت تقسیم شد. نتایج پژوهش نشان داد که بحران تحریم و کووید19 تأثیر ویژگیهای حسابرسی، عملکرد مالی، عملکرد بازار، کارایی سرمایه‌گذاری، ارتباطات سیاسی بر تأمین مالی داخلی از طریق سود انباشته و همچنین، تأثیر عملکرد مالی، عملکرد بازار، کارایی سرمایه‌گذاری، ارتباطات سیاسی و ویژگیهای شرکتی بر تأمین مالی خارجی کوتاهمدت و بلندمدت را به طور معنی داری کاهش و تاثیر عدم اطمینان اقتصادی بر تأمین مالی داخلی از طریق سود انباشته و تأمین مالی خارجی کوتاهمدت و بلندمدت را افزایش میدهد. در نهایت نیز بر اساس ضرایب تعیین هر سه مدل پژوهش مشخص شد که سازههای منتخب، قدرت تبیین و توضیح بیشتری برای تأمین مالی خارجیبلند‌مدت نسبت به تأمین مالی داخلی و تأمین مالی خارجی کوتاهمدت را دارند. | ||
| کلیدواژه‌ها | ||
| توسعه نظام تأمین مالی؛ کووید19؛ تحریم؛ تامین مالی داخلی؛ تامین مالی خارجی | ||
| عنوان مقاله [English] | ||
| Analysis of the conceptual model of indicators affecting financing in crisis conditions: Insights from Covid-19 Pandemic and sanction | ||
| نویسندگان [English] | ||
| sajad Veisi1؛ Seyed Ali Vaez2؛ Ebrahim Anvari3؛ Esmaeel Mazaheri4 | ||
| 1Ph.D. Candidate. Departement of Accounting, Faculty of Economic and Social Sciences, Shahid Chamran University of Ahvaz, Ahvaz, Iran | ||
| 22. Associate Prof. Departement of Accounting, Faculty of Economic and Social Sciences, Shahid Chamran University of Ahvaz, Ahvaz, Iran | ||
| 33. Associate Prof. Departement of Economic, Faculty of Economic and Social Sciences, Shahid Chamran University of Ahvaz, Ahvaz, Iran | ||
| 44. Assistant Prof.. Departement of Accounting, Faculty of Economic and Social Sciences, Shahid Chamran University of Ahvaz, Ahvaz, Iran | ||
| چکیده [English] | ||
| Abstract One of the key factors for the development and stability of countries' economies is the creation of a suitable financing system for companies. The financing system of the companies should be updated and optimized should provide an appropriate response in face of various opportunities and threats. In the last decade, companies in the country faced two major crises, the intensification of sanctions and Covid-19, which seems to have had a profound effect on their financing. In this regard, the present study identified the dimensions affecting the development of the financing system of companies by comprehensively studying the research literature and then experimentally tested the proposed model under the influence of sanctions and covid-19 using the structural equation method. In other words, this study sought to answer the challenge of how the effectiveness of the financing model is influenced by the sanctions and covid-19.For this purpose, the data of 159 companies during the years 2013 to 2022 (1590 companies-years) were compiled to examine 14 hypotheses and were tested using the structural equation method using SmartPLS4 software in the form of three separate models.The financing model was divided into three parts: internal, short-term external and long-term external.The results of the research showed that the sanctions and covid-19 crisis have an effect on audit characteristics, financial performance, market performance, investment efficiency, political Communication on internal financing through retained earnings, as well as the effect of financial performance, market performance, investment efficiency, political Communication and Corporate characteristics significantly reduce short-term and long-term external financing and increase the impact of economic uncertainty on internal financing through retained earnings and short-term and long-term external financing.Finally, based on the determination coefficients of all three research models, it was determined that the selected structures have more explanatory power for long-term financing than internal financing and short-term financing. | ||
| کلیدواژه‌ها [English] | ||
| development of financing system", covid-19", sanction", internal financing", ", external financing" | ||
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