بررسی رابطه متقابل بین میزان افشای شاخص‌های گزارشگری پایداری شرکتی و کیفیت سود

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.

2 دانشیار، گروه حسابداری، دانشگاه اصفهان، اصفهان، ایران.

چکیده

مقدمه: از آن جا که در ایران هیچ گونه مقررات اجباری برای افشای شاخص‌های گزارشگری پایداری وجود ندارد، سطح افشای این شاخص­ها در شرکت­های پذیرفته شده در بورس اوراق بهادار تهران بسیار پایین است. با توجه به اهمیت مبحث گزارشگری پایداری در قرن حاضر، هدف این پژوهش بررسی رابطه متقابل بین میزان افشای شاخص‌های گزارشگری پایداری شرکتی و کیفیت سود است.
روش پژوهش: این پژوهش از لحاظ هدف، کاربردی و از نظر روش، توصیفی-همبستگی است. جامعه آماری آن شامل کلیه شرکت­های پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1396-1391 است که پس از اعمال شرایط و محدودیت­های پژوهش نمونه­ای به تعداد 92 شرکت انتخاب شد. فرضیه پژوهش با استفاده از معادلات هم‌زمان به روش رگرسیون حداقل مربعات دو مرحله­ای آزمون شده است.
یافته‌ها: نتایج حاصل از آزمون فرضیه پژوهش نشان می‌دهد که رابطه متقابل و معنی‌داری بین میزان افشای شاخص‌های گزارشگری پایداری شرکتی و کیفیت سود وجود دارد.
نتیجه‌گیری: میزان افشای شاخص‌های گزارشگری پایداری رابطه مثبت و معنی‌داری با کیفیت سود دارد و شرکت‌های با کیفیت سود بالاتر، بیشتر به سمت رویکرد افشای شاخص­های پایداری روی آورده­اند. بنابراین، سرمایه‌گذاران، اعتباردهندگان و سایر استفاده‌کنندگان از صورت‌های مالی برای تصمیم­گیری بر اساس کیفیت سود شرکت‌ها افزون بر معیارهای مؤثر به‌دست آمده در سایر پژوهش­ها باید شاخص­های پایداری افشا شده به وسیله شرکت­ها را نیز مدنظر قرار دهند. 

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Mutual Relationship between the Extent of Disclosure of Corporate Sustainability Reporting Indicators and Earnings Quality

نویسندگان [English]

  • M. Yabalouei Khameslouei 1
  • N. Izadinia 2
  • M. Arabsalehi 2
1 Ph. D. Student in Accounting, Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
2 Associate Professor, Department of Accounting, Isfahan University, Isfahan, Iran.
چکیده [English]

Introduction: Since there are no mandatory regulations for disclosure of sustainability reporting indicators in Iran, the extent of disclosure of these indicators for the companies listed on the Tehran Stock Exchange is at a very low level. Considering the importance of sustainability reporting in the present century, the aim of this study is to investigate the mutual relationship between the extent of disclosure of corporate sustainability reporting indicators and earnings quality.
Method: This research is applied in terms of purpose and is descriptive-correlation regarding the method. The statistical population consists of all companies listed on the Tehran Stock Exchange in the period of 2013-2017, and then 92 firms were selected after imposing conditions and constraints of the study. The research hypothesis is tested using simultaneous equations and two-stage least squares regression analysis.
Results The results of testing research hypothesis show that there is a mutual and significant relationship between the extent of disclosure of corporate sustainability reporting indicators and earnings quality.
Conclusion: The extent of disclosure of sustainability reporting indicators has positive and significant relationship with earnings quality and companies with high level of earnings quality have paid more attention to the disclosure of sustainability indicators. Thus, investors, creditors, and other users of financial statements should consider sustainability indicators disclosed by companies to make decision based on companies’ earnings quality as well as effective criteria obtained by other studies.

کلیدواژه‌ها [English]

  • Corporate Sustainability
  • Corporate Sustainability Reporting Indicators
  • Earnings Quality
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