بررسی ‌تأثیر برخی از عوامل درون‌سازمانی بر میزان گزارشگری پایداری شرکت‌های دارویی پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.

2 استادیار، گروه حسابداری، دانشگاه پیام نور مازندران، مازندران، ایران.

3 استادیار، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.

چکیده

مقدمه: شرکت‌ها به جای داشتن عملکرد صرفاً اقتصادی، به صورت نهادهای چندمنظوره فعالیت می‌کنند. یکی از موضوعات چالش‌برانگیز و مورد توجه گزارشگری پایداری شرکت‌ها است که مبین دستاوردهای اقتصادی، اجتماعی و محیطی شرکت‌ها است.
روش پژوهش: پژوهش حاضر از نظر روش توصیفی-همبستگی، بر اساس ماهیت داده‌ها پژوهشی کمی و از نظر بُعد زمانی، علی پس رویدادی است. برای اندازه‌گیری میزان گزارشگری پایداری شرکت‌ها از معیارهای سازمان گزارشگری جهانی و شاخص‌های مشخص شده در سایر پژوهش‌ها استفاده شد. در این پژوهش از بین عوامل درون‌سازمانی مؤثر بر گزارشگری پایداری متغیرهای سودآوری، رشد فروش، اهرم مالی، توزیع مالکیت و سطح پیچیدگی تجاری انتخاب و مورد مطالعه قرار گرفته است. جامعه آماری پژوهش را شرکت‌های دارویی پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1389 تشکیل می‌دهد و برای آزمون فرضیه‌های پژوهش، از الگوی رگرسیون چند متغیره استفاده شده است.
یافته‌ها: متغیرهای سودآوری، توزیع مالکیت و سطح پیچیدگی تجاری بر میزان گزارشگری پایداری ‌شرکت‌ها ‌تأثیر مثبت و معنی‌داری دارد اما متغیرهای رشد فروش و اهرم مالی بر میزان گزارشگری پایداری ‌شرکت‌ها اثر معنی‌داری ندارد.
نتیجه‌گیری: با توجه به این که طبق نتایج این پژوهش در شرکت‌های دارویی متغیر سودآوری ‌شرکت نسبت به سایر متغیرها بر میزان گزارشگری پایداری ‌تأثیر بیشتری دارد به سرمایه‌گذاران و سایر استفاده‌کنندگان از گزارش‌های مالی پیشنهاد می‌شود در هنگام تصمیم‌گیری در مورد میزان مشارکت شرکت‌ها در فعالیت‌های مرتبط با پایداری به عوامل ‌تأثیرگذار ارائه شده در این پژوهش توجه کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Impact of Some Inter-organizational Factors on Sustainability Reporting of the Pharmaceutical Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

  • S. R. Masoumi 1
  • S. H. Salehnejad 2
  • A. Zabihi Zarinkalaei 3
1 Ph. D. Student in Accounting, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran.
2 Assistant Professor, Department of Accounting, Payam Noor University of Mazandaran, Mazandaran, Iran.
3 Assistant Professor, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran.
چکیده [English]

Introduction: Companies work as multidisciplinary institutions rather than fulfilling economic function exclusively. One of the challenging and notable issues is corporate sustainability reporting which reflects companies’ economic, social and environmental achievements.
Method: This study is descriptive-correlational, a quantitative research based on the nature of the data and causal-ex post facto research in terms of time dimension. In order to measure the corporate sustainability reporting, the criteria of the Global Reporting Initiative and the indices specified in other studies were used. In this research, among inter-organizational factors affecting the sustainability reporting the profitability, sales growth, financial leverage, ownership distribution, and business complexity were selected and studied. The statistical population consists of the pharmaceutical companies listed on the Tehran Stock Exchange during the period of 2010-2016 and multivariate regression model has been administered to test the research hypotheses.
Results: Profitability, ownership distribution, and business complexity have positive and significant impact on corporate sustainability reporting, but the sales growth and financial leverage do not impact corporate sustainability reporting significantly.
Conclusion: According to the results of this research, as the company's profitability variable impacts on sustainability reporting more than other variables in pharmaceutical companies, it is suggested to investors and other users of financial reports to consider the influential factors presented in this study when they make decision on the extent of companies cooperation in activities related to the sustainability.

کلیدواژه‌ها [English]

  • Corporate Sustainability Reporting
  • Financial Leverage
  • Ownership Distribution
  • Profitability
  • Sales Growth
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