رابطه بین حاکمیت شرکتی و مدیریت سود
الموضوعات :
هاشم نیکومرام
1
,
حیدر محمدزاده سالطه
2
1 - استاد گروه مدیریت واحد علوم و تحقیقات تهران،دانشگاه آزاد اسلامی، تهران ،ایران
2 - دانش آموخته دوره دکتری حسابداری گروه مدیریت واحد علوم و تحقیقات تهران،دانشگاه آزاد اسلامی، تهران ،ایران
الکلمات المفتاحية: مدیریت سود, توانایی حاکمیت شرکتی, کفایت حاکمیت شرکت,
ملخص المقالة :
هدف این پژوهش، بررسی رابطه بین ابعاد حاکمیت شرکتی و مدیریت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی سالهای 1386-1381 می باشد. با روش نمونه گیری حذفی و با اعمال شرایط انتخاب نمونه، تعداد 40 شرکت بعنوان نمونه آماری انتخاب گردید. نتایج آزمون تفاوت میانگین نشان داد که : 1- شرکتهایی که دارای حاکمیت شرکتی کافی بوده اند ( خواه اینکه دارای حاکمیت شرکتی قوی یا ضعیف باشند) اقلام تعهدی اختیاری کمتری دارند یعنی در اینگونه شرکتها، مدیریت سود کمتر اتفاق می افتد. 2- شرکتهایی که دارای حاکمیت شرکتی کافی می باشند، در سطوح یکسان توانایی حاکمیت شرکتی نیز دارای اقلام تعهدی اختیاری کمتری هستند. 3- شرکتهای با حاکمیت شرکتی ضعیف نسبت به شرکتهای با حاکمیت شرکتی قوی، لزوما اقلام تعهدی اختیاری بیشتری ندارند. بطور کلی، نتایج بیانگر آنست که کفایت حاکمیت شرکتی، نسبت به توانایی حاکمیت شرکتی با مدیریت سود ارتباط معناداری دارد. بدین ترتیب نتایج گویای این مطلب است که کفایت حاکمیت شرکتی یکی از عوامل تعیین کننده موثر بر مدیریت سود است.
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Aghai, M. A. (2010). Investigating the Relationship between Corporate Governance and Earnings Management in Companies Accepted in Tehran Stock Exchange. Accounting Research, 4, (In Persian).
De Angelo, L.E. (1988)," Managerial competition, costs and Corporate governance: The use of accounting performance measures in proxy contests", Journal of Accounting and Economics, 10:3-36.
Dechow, P., Sloan, R and Sweeney, A.(1996),"Causes and Consequences of Earning Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC" ,Contemporary Accounting Research, 13:1-36.
Hassas Yeganeh, Y. (2006). Corporate Governance in Iran. Auditor, 22, (In Persian).
Khedmati Hampa, H. (2009). Investigating the Relationship between Corporate Governance and Earning Smoothing in Companies Listed in Tehran Stock Exchange. Master's Thesis, Tabriz: Islamic Azad University, (In Persian).
Mashayekhi, B. (2007), Characteristics and firms Board of director discretionary accruals management: The case of Iran, Fifth international Business Research Conference, Dubai, United Arab Emirates.
Mashayekh, Sh. (2006). Investigating the Relationship between the Quality of Profit and some Aspects of the Principles of Governance in Companies Admitted to the Tehran Stock Exchange. Accounting and auditing reviews, 45, p. 25- 44, (In Persian).
Mehrani, S. (2009). Investigating the Effects of Free Cash Flows and Institutional Owners on the Profit Management in Companies Acquired in Tehran Stock Exchange. Accounting Research, 2, 50 - 71, (In Persian).
Mohammadzadeh Saleteh, H. (2010). A Model for Explaining the Relationship Between Corporate Governance and Earning Quality. PhD Thesis, Tehran: Islamic Azad University of Science and Research Branch of Tehran, , (In Persian).
Pourheydari, O. (2004). Investigating the Effect of Debt Contracts, Political Expenses, Rewards and Ownership Plans on the Profit Management in Companies Accepted in Tehran Stock Exchange. Accounting and Auditing Reviews, 36, 47- 63, (In Persian).
Rahbari Kharazi, M. (2006). Corporate Principles of the Organization for Economic Co-operation and Development (OECD). Tehran”Information Exchange Agency, (In Persian).
