سنجش حسابداری سلامت و رابطه آن با ارزش شرکت با توجه به نقش تعدیل‌کنندگی حاکمیت شرکتی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران

2 کارشناس ارشد حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران

چکیده

مقدمه: مدیران نه‌تنها باید درباره مسائل مالی و اقتصادی شرکت‌های تحت نظارت خود پاسخ‌گو باشند بلکه باید به جنبه‌های بهداشتی، ایمنی و سلامت کارکنان و افشای این‌گونه اطلاعات نیز توجه داشته باشند. از این رو، هدف این پژوهش سنجش حسابداری سلامت و بررسی رابطه آن با ارزش شرکت با در نظر گرفتن نقش تعدیل‌کنندگی حاکمیت شرکتی است.
روش پژوهش: پژوهش حاضر از نظر هدف کاربردی و از نظر اجرا، توصیفی از نوع همبستگی است. جامعه آماری پژوهش شامل کلیه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1389 است. در این پژوهش برای سنجش حسابداری سلامت از فن تحلیل محتوا و واحد اندازه‌گیری جمله استفاده شده است.
یافته‌ها: سنجش حسابداری سلامت نشان داد که از نظر موضوع، شرکت‌ها در بخش آموزش بیشترین و در بخش پیشگیری، کم‌ترین مقدار افشا را داشته‌اند. از نظر نحوه افشای حسابداری سلامت، بیشتر افشاها به‌صورت کیفی بوده و افشای پولی کم‌ترین مقدار را به خود اختصاص داده است. افشای حسابداری سلامت با ارزش شرکت رابطه مثبت و معنی‌داری دارد و حاکمیت شرکتی موجب شدت رابطه بین افشای حسابداری سلامت و ارزش شرکت می‌شود.
بحث و نتیجه‌گیری: شرکت‌هایی که التزام بیشتری به اجرای قوانین و ضوابط حاکمیت شرکتی دارند تمایل بیشتری به اجرای دستورعمل‌ها و موازین بهداشتی، ایمنی و سلامت کارکنان دارند. چرا که به منافع گروه‌های مختلف ذی‌نفع، از جمله کارکنان، توجه می‌کنند. هم‌چنین، در زمینه حسابداری سلامت موارد مناسبی را افشا می‌کنند که از طریق افزایش اعتبار و مشروعیت وجهه شرکت موجب افزایش ارزش شرکت نیز می‌شود.

کلیدواژه‌ها


عنوان مقاله [English]

Health Accounting Measurement and its Relationship with the Firm Value through Moderate Role of Corporate Governance

نویسندگان [English]

  • M. Maranjory (Ph. D.) 1
  • R. Alikhani (Ph. D.) 1
  • M. Jahandar Lashaki 2
1 Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
2 M. A. in Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
چکیده [English]

Introduction: Managers are required not only to be accountable for financial and economic issues of the firms under their supervision, but also to consider hygienic, safety and health related issues of their staff and disclosing such information. The goal of this research is to examine health accounting and its relation with firm value through moderating role of corporate governance.
Method: The present research is practical in terms of purpose and descriptive in terms of application and of correlational type. The statistic population includes all companies listed on the Tehran Stock Exchange from 2009-2015. In this study, content analysis method and the sentence for measurement unit have been used for evaluating health accounting.
Results: Health accounting measurement showed that regarding the subject, firms had the highest and the lowest disclosures in education and prevention sectors, respectively. Regarding the disclosure method of health accounting, the highest disclosure was of qualitative type and monetary disclosure had the lowest amount. Health accounting disclosure has positive and significant relation with firm value. Corporate governance intensifies the relation between health accounting disclosure and firm value.
Conclusion: Firms with higher obligations to enforce regulations and corporate governance rules are more inclined to execute hygienic, health and safety guidelines for the staff; owing to the fact that they pay attention to the interest of different interest groups, including the employees. These firms also have proper disclosures in health accounting which positively affects firm value via credit and legitimacy of firm reputation.

کلیدواژه‌ها [English]

  • Corporate Governance
  • Firm Value
  • Health Accounting

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