بررسی ارتباط مسئولیت‌پذیری اجتماعی شرکت‌ها و خوانایی صورت‌های مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه آزاد واحد گرگان، گرگان، ایران.

2 دانشجوی دکتری حسابداری، دانشگاه آزاد واحد گرگان، گرگان، ایران.

10.22051/jera.2019.22923.2237

چکیده

در چهارچوب کیفیت گزارشگری مالی، پیچیدگی افشا از مهم‌ترین مواردی است که می‌توان به آن پرداخت. یکی از جوانب پیچیدگی افشا که امروزه بیش‌ازپیش مطرح است و حوزه وسیعی از مطالعات به آن معطوف شده است، بحث خوانایی صورت‌های مالی شرکت‌ها است. همچنین، پژوهش‌ها نشان داده است که مدیران، در سایه مسئولیت اجتماعی شرکت‌ها اقدام به فعالیت‌هایی در جهت حفظ منافع ذینفعان یا بالعکس منافع خود می‌نمایند و با دست بردن در گزارشگری مالی و پیچیده جلوه دادن صورت‌های مالی به این امر می‌پردازند. ازاین‌رو، هدف از انجام این پژوهش، بررسی ارتباط بین مسئولیت اجتماعی شرکت‌ها و خوانایی صورت‌های مالی است. به‌منظور سنجش مسئولیت اجتماعی، شش بعد مسائل محیطی، محصولات و خدمات، منابع انسانی، مشتریان، مسئولیت‌های جامعه و انرژی استفاده گردیده و درنهایت با لگاریتم گرفتن از مجموع امتیازات، نمره مسئولیت اجتماعی سنجیده شده است. همچنین، برای اندازه‌گیری خوانایی صورت‌های مالی از شاخص فاگ استفاده شده است که ترکیبی از تعداد کلمات در هر جمله و درصد کلمات پیچیده می‌باشد. جامعه پژوهش شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران مشتمل بر 60 شرکت (350 سال_شرکتی) در بازه زمانی 1391 تا 1396 بوده و روش آزمون فرضیه پژوهش نیز رگرسیونی چند متغیره می‌باشد. یافته‌های پژوهش، حاکی از آن است که بین مسئولیت اجتماعی شرکت‌ها و خوانایی صورت‌های مالی ارتباط معناداری وجود دارد و افزایش مسئولیت اجتماعی شرکت‌ها سبب افزایش شاخص فاگ (کاهش خوانایی) گردیده است.

کلیدواژه‌ها


عنوان مقاله [English]

Corporate Social Responsibility and Financial Statements Readability

نویسندگان [English]

  • Mansour Garkaz 1
  • Mohammadreza Haghdadi 2
1 Associate professor in Accounting, Azad University of Gorgan.
2 Ph.D. Student of Accounting, Azad University of Gorgan, Gorgan, Iran
چکیده [English]

In the framework of financial reporting quality, disclosure complexity is one of the most important issues to deal with. An important aspect of disclosure complexity is financial statements readability. Researches show that managers try to protect interests of stakeholders as well as interests of themselves by manipulating financial reporting and complicating financial statements. The purpose of this study is to examine the relation between corporate social responsibility and annual reports readability. In order to measure social responsibility, six dimensions of environmental issues, products and services, human resources, customers, social responsibilities, and energy are used, and a logarithm of total points is applied to measure social responsibility points. Also, to measure annual reports readability, the study uses the Fog index which is a combination of the words number in each sentence and the percentage of complicated terms. The research sample consists of 60 firms listed in Tehran Stock Exchange from 2012 to 2017 with 350 observation and the research hypotheses are tested using multivariate regression method. Findings indicate that there is a significant positive relation between corporate social responsibility and financial statement readability, thus, any increase of corporate social responsibility results in an increase of Fog index and decrease of financial statements readability. 

کلیدواژه‌ها [English]

  • financial statements Readability
  • Fog index
  • Corporate Social Responsibility
  • Disclosure complexity
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