بررسی رابطه سرمایه انسانی و سرمایه اجتماعی اعضای هئیت مدیره و عملکرد مالی شرکت‌ها
الموضوعات : مطالعات اخلاق و رفتار در حسابداری و حسابرسی
علی نظری ابربکوه
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میدیا عزیزی
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1 - کارشناسی ارشد، گروه حسابداری، دانشکده علوم انسانی، واحد شهر ری، دانشگاه آزاد اسلامی، تهران، ایران.
2 - کارشناسی ارشد، گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران
الکلمات المفتاحية: سرمایه اجتماعی, سرمایه انسانی, بازده دارایی‌ها, عملکرد مالی شرکت, اعضای هیئت مدیره, نسبت کیوتوبین,
ملخص المقالة :
هدف: هدف پژوهش حاضر بررسی رابطه سرمایه انسانی و سرمایه اجتماعی اعضای هئیت مدیره و عملکرد مالی شرکت‌ها می‌باشد.روش: به منظور اجرای این پژوهش، 163 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران، طی بازه زمانی 1395-1400 انتخاب گردیدند. سرمایه انسانی از چهار جزء سطح تحصیلات، تخصص، تجربه (در صنعت) و اعتبار اعضای هیئت مدیره، و سرمایه اجتماعی از دو جزء خارجی و داخلی تشکیل شده است. عملکرد مالی از طریق دو معیار بازده دارایی‌ها و شاخص کیوتوبین اندازه‌گیری گردیده شد و فرضیه‌ها با استفاده از مدل رگرسیون چندمتغیره و روش حداقل مربعات تعمیم‌یافته آزمون شدند.یافته‌ها: تعداد اعضای متخصص هیئت مدیره، با بازده دارایی دارای رابطه مثبت و معناداری است، در حالی‌که تعداد اعضای متخصص هیئت مدیره، تعداد اعضای دارای تجربه (در صنعت)، سرمایه اجتماعی خارجی و سرمایه اجتماعی داخلی رابطه مثبت و معناداری با کیوتوبین دارند.نتیجه‌گیری: به کارگیری اعضای هیئت مدیره با سرمایه انسانی و سرمایه اجتماعی بالاتر، به ارتقاء ارزش بازار شرکت نسبت به ارزش دفتری شرکت می‌انجامد، که برای بیشینه‌سازی ثروت سهامداران، سودمند خواهد بود.
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