بررسی تأثیر نوع گزارش حسابرسی روی تأمین مالی (استقراض از بانک‌ها) شرکت‌های صنعت مواد و محصولات دارویی عضو بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 عضو هیات علمی دانشگاه فردوسی مشهد

2 عضو هیات علمی دانشگاه آزاد فیروزآباد

3 کارشناس ارشد حسابداری از دانشگاه آزاد مرودشت

چکیده

مقدمه: هدف از این مقاله، بررسی تأثیر نوع گزارش حسابرسی بر تأمین مالی شرکت‌های فعال در صنعت مواد و محصولات دارویی پذیرفته‌شده در بورس اوراق بهادار تهران از طریق بانک‌های داخلی است.
روش پژوهش: متغیر وابسته این پژوهش، تسهیلات اعطایی بانک‌ها و متغیر مستقل، گزارش حسابرسی است. جامعه آماری در این پژوهش شامل شرکت‌های پذیرفته‌شده در بورس اوراق بهادر تهران است. نمونه‌ آماری پژوهش شامل 18 شرکت فعال در صنعت مواد و محصولات دارویی طی دوره زمانی 1383 الی 1389 است. این نوع پژوهش، از نوع توصیفی-همبستگی است. برای آزمون فرضیه‌های پژوهش از رگرسیون لجستیک و برای تجزیه و تحلیل داده‌های آماری از نرم افزار SPSS نسخه 16 استفاده شد.
یافته‌ها: یافته‌های پژوهش نشان می‌دهد که نوع گزارش حسابرس و مؤسسه حسابرسی رسیدگی‌کننده تأثیر زیادی بر تصمیم‌گیری بانک‌های دولتی و خصوصی برای اعطای تسهیلات کوتاه‌مدت و درازمدت ندارد. بررسی متغیرهای کنترلی نشان می‌دهد که متغیرهای اهرم مالی و ساختار دارایی‌ها، رابطه مستقیم و معنا‌داری با تأمین مالی کوتاه‌مدت شرکت از طریق بانک‌های دولتی دارد. در مورد تأمین مالی کوتاه‌مدت شرکت‌ها از طریق بانک‌های خصوصی، اندازه شرکت با دریافت یا دریافت‌نکردن وام رابطه مستقیم و معنا‌دار و سودآوری با تأمین مالی رابطه معکوس و معنا‌دار دارد.
نتیجه‌گیری: به‌طور کلی، تفسیر یافته‌ها بیان‌گر این است که بین نوع گزارش حسابرسی و تأمین مالی شرکت‌های صنعت مواد و محصولات دارویی از طریق بانک‌های داخلی رابطه معنا‌داری وجود ندارد.

کلیدواژه‌ها

عنوان مقاله [English]

Examining the Effect of Type of Auditing Report on Financing (Borrowing from Bank) Pharmaceutical Products and Material Companies of Tehran Stock Exchange

نویسندگان [English]

  • M. Salehi 1
  • H. Valipour 2
  • F. Akhtarshenas 3
1 Faculty member of Ferdowsi University of Mashhad
2 Faculty member of Azad University of Firouzabad
3 M. A. in Accounting, Azad University of Mashhad
چکیده [English]

Introduction: The purpose of this paper is to study the effect of type of auditing report on financing active companies of pharmaceutical products and material which belong to Tehran stock exchange through domestic banks.
Methods: The facility offered by banks and the auditing report constitute the dependent and independent variables respectively in this study. The companies listed in Tehran stock exchange comprise the population. The sample used in this study consists of 18 active companies of pharmaceutical products and material between 2004 and 2010. This study which is characterized as descriptive correlation uses Logistic Regression for testing the research hypotheses. SPSS version 16 was used for analyzing the research data.
Results: The results of the study indicate that the type of auditing report of auditing institution does not exercise considerable influence on the decisions made by banks with regard to offering short-term or long-term facility. The analysis of control variables indicate that financial leverage variables and assets structure have a significant and positive relationship with companies’ short-term financing through state banks. Regarding the short-term financing of the companies through private banks, there is a significant and direct relationship between the size of the company and receiving of loan (or not thereof), and there is a significant but reverse relationship between profitability and financing.
Conclusion: Overall, it can be concluded that there is no significant relationship between the type of auditing report and financing of the companies of pharmaceutical products and material.

کلیدواژه‌ها [English]

  • Type of Auditing Report
  • Facility
  • Financing

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