فعالیت‌های بشردوستانه و نوآوری شرکت‌ها در شرایط نامتقارنی اطلاعات

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دکتری حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران

2 دانشیار، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران

چکیده

مقدمه: بشردوستی یکی از مهم‌ترین ارکان اخلاق اجتماعی محسوب می‌شود که دامنه محبت و رسیدگی به انسان‌ها را کانون توجه، مطالعه و ملاحظه خود قرار می‌دهد. بشردوستی شرکتی موجب توجه به رشد شرکت‌ها در زمینه تولید کالاها و محصولات جدید می‌شود. از این رو، در پژوهش حاضر با در نظر گرفتن نامتقارنی اطلاعات تأثیر فعالیت‌های بشردوستانه بر نوآوری شرکت‌ها بررسی شده است.
روش پژوهش: این پژوهش، بنیادی با رویکرد پس‌رویدادی و طرح آن از نوع شبه‌تجربی است. در پژوهش حاضر تعداد 60 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1396-1390 بررسی شد. برای اندازه‌گیری فعالیت‌های بشردوستانه از کمک‌های اهدایی شرکت به مؤسسات خیریه و عام‌المنفعه و برای اندازه‌گیری نوآوری از شاخص هزینه‌های تحقیق و توسعه استفاده شده است. فرضیه‌های پژوهش از طریق الگوی داده‌های ترکیبی آزمون شد.   
یافته‌ها: نتایج پژوهش نشان می‌دهد که فعالیت‌های بشردوستانه بر نوآوری شرکت تأثیر مثبت و معنی‌داری دارد. هم‌چنین، تأثیر فعالیت‌های بشردوستانه بر نوآوری در شرکت‌های با نامتقارنی اطلاعات بالا نسبت به شرکت‌های با نامتقارنی اطلاعات پایین، بیشتر است.
نتیجه‌گیری: فعالیت‌های بشردوستانه برای کاهش تضاد منافع بین مدیران و سهامداران و هم‌چنین ایجاد بینشی نو در راستای تولید کالاها و محصولات جدید الگوی مناسبی است. به طور خاص، کمک‌های اهدایی مستقیم شرکت‌ها به دانشگاه‌ها، نهادهای پژوهشی و مؤسسات خیریه موجب شکل‌گیری کالاها و محصولات جدید می‌شود و در نتیجه، هر گونه تضاد منافع بین مدیران و سهامداران را کاهش می‌دهد.

کلیدواژه‌ها


عنوان مقاله [English]

Philanthropic Activities and Companies Innovation under Conditions of Information Asymmetry

نویسندگان [English]

  • V. Taghizadeh Khaneghah (Ph. D.) 1
  • Y. Badavar Nahandi (Ph. D.) 2
1 Ph. D. in Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 Associate Professor, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
چکیده [English]

Introduction: Philanthropy is one of the most important bases of social ethics that considers and studies the affection for human beings. Corporate philanthropy results in taking into account the companies’ growth with regard to the production of goods and new products. Therefore, in this study the effect of philanthropic activities on companies’ innovation is investigated by considering the information asymmetry.
Method: This research is applied with ex post facto approach and its design is quasi-experimental. 60 companies listed on the Tehran Stock Exchange were examined during 2011-2017. Company’s donations to charitable and beneficial organizations are used to measure philanthropic activities and research costs and development are utilized to measure innovation as well. A panel data model was administered to test the research hypotheses.
Results: The results show that philanthropic activities have a positive and significant effect on company innovation. In addition, the impact of philanthropic activities on innovation in companies with higher asymmetric information is more than ones with lower information asymmetry.
Conclusion: Philanthropic activities are a proper model for decreasing conflict of interests between managers and stockholders and creating a modern insight in relation with the production of new goods and products. In particular, the direct donation of companies to universities, research institutions, and charities will develop new goods and products and consequently, it would reduce any kind of conflict of interests between managers and shareholders

کلیدواژه‌ها [English]

  • Charities
  • Company Innovation
  • Information Asymmetry
  • Philanthropic Activities
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