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مدیریت لحن و مسئولیت پذیری اجتماعی شرکت:نقش تعدیلکنندگی تنوع جنسیتی هیئت مدیره | ||
پژوهش های تجربی حسابداری | ||
مقاله 3، دوره 14، شماره 3 - شماره پیاپی 53، مهر 1403، صفحه 75-102 اصل مقاله (604.69 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2024.47349.3252 | ||
نویسندگان | ||
رقیه محمودی یکه باغی1؛ میلاد درویشی1؛ محمدرضا عباس زاده* 2 | ||
1دانشجوی دکتری، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران. | ||
2دانشیار، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران. | ||
چکیده | ||
بازارهای مالی هوشمند گشتهاند و صرفاً اطلاعات کمی نیاز آنها را برطرف نمیکند. همین امر موجب شده است تا گزارشهای کیفی کانون توجه بسیاری از مخاطبان بازارهای مالی قرار گیرد و علاوه بر گزارشهای مالی، مسئولیتپذیری اجتماعی شرکت را بهعنوان بخشی از چشمانداز شرکت مدنظر قرار دهند. ازآنجاییکه قاعدۀ مشخصی در افشاهای متنی وجود ندارد، مدیران قادرند با گزینش واژگان، لحن گزارشها را دستکاری نمایند. هدف این پژوهش بررسی این موضوع است که چگونه تنوع جنسیتی هیئتمدیره رابطه بین لحن غیرعادی (مدیریت لحن) با مسئولیتپذیری اجتماعی شرکت و رابطه بین لحن این گزارشها و مسئولیتپذیری اجتماعی شرکت را تعدیل مینماید. نمونه پژوهش متشکل از 784 مشاهده با مجموع 112 شرکت پذیرفتهشده در بورس اوراق بهادار تهران طی سالهای 1394 تا 1400 است. نتایج نشان داد تنوع جنسیتی هیئتمدیره رابطه بین لحن غیرعادی، لحن غیرعادی سال قبل و لحن گزارش فعالیت هیئتمدیره با گزارش مسئولیتپذیری اجتماعی را تعدیل مینماید. همچنین، بین لحن غیرعادی گزارش فعالیت هیئتمدیره سال قبل و گزارش مسئولیتپذیری اجتماعی رابطه منفی معنیداری وجود دارد. | ||
کلیدواژهها | ||
مسئولیتپذیری اجتماعی شرکت؛ مدیریت لحن؛ لحن غیرعادی؛ تنوع جنسیتی | ||
عنوان مقاله [English] | ||
Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity | ||
نویسندگان [English] | ||
Roghaye Mahmoudi yeke baghi1؛ Milad Darvishi1؛ Mohammad Reza Abbaszadeh2 | ||
1Ph.D. Student, Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran. | ||
2Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran. | ||
چکیده [English] | ||
Financial markets have become sophisticated, and merely quantitative information no longer suffices to meet their needs. This has led to qualitative reports becoming a focal point for many financial market stakeholders, who now consider Corporate Social Responsibility (CSR) as part of a company's vision, alongside financial statements. Given the lack of a specific framework for textual disclosures, managers have the ability to manipulate the tone of reports by carefully selecting their words. The aim of this research is to investigate how board gender diversity moderates the relationship between abnormal tone (tone management) and corporate social responsibility, as well as the relationship between the tone of these reports and corporate social responsibility. The research sample consists of 784 observations from a total of 112 companies listed on the Tehran Stock Exchange during the years 2015 to 2021. The results indicate that the presence of at least one woman on the board weakens the relationship between abnormal tone, abnormal tone from the previous year, and the tone of the board’s activity report with CSR reporting. Additionally, there is a significant negative relationship between the abnormal tone of the board's activity report from the previous year and CSR reporting. | ||
کلیدواژهها [English] | ||
Corporate Social Responsibility, Tone Management, Abnormal Tone, Gender Diversity | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
منابع
اسکندری، علیرضا؛ نوبخت، رعنا. (1402). بررسی تنوع جنسیتی بر عملکرد شرکت های پذیرفته شده در بورس اوراق بهادار تهران. چشم انداز حسابداری و مدیریت. 6(79), 255-263.
برادران، مریم؛ میر محمدی، سید محمد؛ لشنی، محمد. (1402). بررسی رابطه بین جنسیت اعضای هیئتمدیره و ناکارایی سرمایهگذاری در نیروی انسانی. چشم انداز حسابداری و مدیریت. 6(83), 85-96.
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