ارائه مدل اقتضایی تأثیر ساختار هیئت مدیره بر کیفیت سود: رویکرد معادلات ساختاری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه ایلام، ایلام، ایران

2 دانشیار گروه حسابداری، دانشگاه تربیت مدرس، تهران، ایران

3 استاد گروه مدیریت دانشگاه تربیت مدرس، تهران، ایران

4 دانشیار گروه حسابداری دانشگاه تربیت مدرس، تهران، ایران

چکیده

مرور ادبیات موجود درباره بنیان­های نظری حاکمیت شرکتی حاکی از آن است که تئوری نمایندگی، چارچوب نظری غالب در این حوزه بوده است. برخی از محقیقن با طرح این ادعا که این تئوری توجه اندکی به فاکتورهای سازمانی معطوف داشته است، استفاده از تئوری اقتضایی در مطالعه حاکمیت شرکتی را مورد توجه قرار داده­اند. در این راستا، تحقیق حاضر به ارائه مدل اقتضایی تأثیر ساختار هیئت مدیره بر کیفیت سود پرداخته است. نمونه تحقیق شامل 103 شرکت‌ پذیرفته شده در بورس تهران طی دوره 1390 تا 1395 است. برای ارائه مدل از رویکرد مدل یابی معادلات ساختاری و نرم­افزار اسمارت پی ال اس استفاده شده است. نتایج تحقیق نشان داد که رقابت، استراتژی تجاری و اندازه شرکت به عنوان فاکتورهای اقتضایی بر ساختار هیئت مدیره تأثیر مثبت و معناداری دارند، همچنین، ساختار هیئت مدیره در رابطه بین فاکتورهای اقتضایی و کیفیت سود دارای نقش میانجی است و سازگاری بین این فاکتورها و ساختار هیئت مدیره بر کیفیت سود تأثیر دارد. بنابراین، در بورس اوراق بهادار تهران تأثیر ساختار هیئت مدیره بر کیفیت سود با در نظر گرفتن فاکتورهای اقتضایی در قالب یک مدل ساختاری قابل تبیین است. 

کلیدواژه‌ها


عنوان مقاله [English]

A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach

نویسندگان [English]

  • farshad Sabzalipour 1
  • Mohammad Ali Aghaei 2
  • Adel Azar 3
  • Sahar Sepasi 4
1 Assistant professor of accounting, Ilam university, Ilam, Iran
2 Associate professor of accounting, Tarbiat Modares university, Tehran, Iran
3 Professor of Management, Tarbiat Modares university, Tehran, Iran
4 Associate professor of accounting, Tarbiat Modares university, Tehran, Iran
چکیده [English]

The review of literature on the theoretical foundations of corporate governance suggests that agency theory has been the dominant theoretical framework in this context. Some scholars, claiming that this theory has paid little attention to organizational factors, have drawn attentions to the use of contingency theory in the study of corporate governance. In this regard, this study aims to provide a contingency model for the effect of the board structure on earnings quality. The sample includes 103 firms listed in Tehran Stock Exchange during the period from 2011 to 2016. The structural equation modeling approach and Smart PLS software have been used for modelling. The results show that competition, business strategy and firm size, as contingency factors, have a positive and significant effect on the board structure. Also, the board structure has a mediating role in the relation between contingency factors and earnings quality, and the adaptation between these factors and board structure affects the quality of earnings. Therefore, in Tehran Stock Exchange, the effects of the board structure on the earning quality with regard to contingency factors can be explained in the form of a structured model. 

کلیدواژه‌ها [English]

  • Contingency theory
  • agency theory
  • board structure
  • Earning Quality
  • Structural Equation Modeling
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