تنوع جنسیتی اعضای هیأت مدیره و ارتباط ارزشی گزارش‌گری مسئولیت‌پذیری اجتماعی شرکت‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، دانشگاه پیام نور، تهران، ایران،

2 استادیار حسابداری، دانشگاه آزاد اسلامی، واحد گنبدکاووس، گنبدکاووس، ایران،

چکیده

هدف از این پژوهش، تبیین نقش تنوع جنسیتی بر ارتباط ارزشی گزارشگری مسئولیت‌پذیری اجتماعی است. هنگامی‌که شرکت به موضوع مسئولیت اجتماعی شرکتی می‌پردازد، مدیران و صاحبان سهام شرکت‌ها انگیزه‌ای برای کسب مزایای بالقوه به دست می‌آورند. از طرفی، وجود تنوع جنسیتی نشان‌دهنده تعهد شرکت به قوانین و مقررات اجتماعی است؛ که از این طریق می‌تواند بر شهرت شرکت و در نهایت ارزش شرکت اثرگذار باشد. این پژوهش از نوع علّی، پس رویدادی و کاربردی است. جهت انجام این پژوهش، نمونه آماری شامل 156 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی دوره زمانی 1391 تا 1395 انتخاب گردید. بر اساس روش داده‌های ترکیبی و تجزیه‌وتحلیل رگرسیون خطی چند متغیره، یافته‌های پژوهش نشان داد که مسئولیت‌پذیری اجتماعی هم‌راستا با تئوری مشروعیت دارای ارتباط ارزشی است. تنوع جنسیتی نیز مطابق با تئوری نمایندگی ارزش شرکت را افزایش داده و همچنین منجر به افزایش ارتباط ارزشی گزارشگری مسئولیت‌پذیری اجتماعی شرکت‌ها شده است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting

نویسندگان [English]

  • Parviz Mam Salehi 1
  • Taher Eskandarli 2
1 MSc. Of Accounting, PayamNour University
2 Assistant Professor of Accounting, Islamic Azad University, GonbadKavoos Branch, GonbadKavoos, Iran
چکیده [English]

The purpose of this study is to explain the role of gender diversity in the value relevance of social responsibility reporting. When a firm deals with the social responsibility issue, executives and stockholders gain incentives to obtain potential benefits. On the other hand, the existence of gender diversity in a firm reflects its commitment to social laws and regulations and can affect the reputation and, ultimately, the value of the firm. This study is a post-event, causal and applied research. The sample consists of 156 firms listed in Tehran Stock Exchange during the period from 2012 to 2016. To test the hypothesis, panel data method and multivariate linear regression analysis are used. Findings show that social responsibility has value relevance in line with the theory of legitimacy. Gender diversity also increases the firm value based on the agency theory and also increases the value relevance of corporate social responsibility reporting.

کلیدواژه‌ها [English]

  • Value Relevance
  • Gender diversity
  • Social responsibility
  • Legitimacy theory
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