بررسی پیامدهای اقتصادی کیفیت گزارشگری یکپارچه با توجه به نقش ویژگی های شرکتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد بین المللی کیش، دانشگاه آزاد اسلامی، جزیره کیش، ایران

2 استادیار دانشگاه آزاد اسلامی، واحد تهران جنوب، تهران، ایران

3 استاد یار دانشگاه آزاد اسلامی، واحد تهران مرکز، تهران، ایران

10.22051/jera.2020.28925.2580

چکیده

بحران­های جهانی در چند سال اخیر سبب گردیده گزارشگری در بخش عمومی امروزه در دیگرجنبه­ های مدیریت عمومی همچون عملکرد، پایداری، گزارشگری محیطی و اجتماعی گسترده شود و گزارشگری یکپارچه به­ عنوان رویکرد غالب مورد توجه قرار گیرد. هدف این پژوهش بررسی پیامدهای اقتصادی کیفیت گزارشگری یکپارچه با توجه به نقش ویژگی‌های شرکتی است. به همین منظور، داده­های مربوط به شرکت­های پذیرفته­ شده در بورس و فرابورس تهران برای دوره زمانی 7 ساله بین سال­های 1390 الی 1396 برای 120 شرکت استخراج و از الگوی رگرسیونی داده ­های ترکیبی برای آزمون فرضیه ­ها استفاده گردید. گزارشگری یکپارچه از طریق ارائه اطلاعات شفاف و جامع سبب می­گردد تصمیم­گیرندگان داخلی بتوانند تصمیمات بهینه ­ای را اتخاذ نمایند که موجبات بهبود عملکرد شرکت را فراهم می­ آورد. نتایج پژوهش حاکی از آن است که شاخص­های اندازه شرکت و فرصت رشد رابطه مثبت و معناداری بر کیفیت گزارشگری یکپارچه دارد. همچنین نتایج پژوهش نشان از رابطه منفی و معنادار بین مالکیت نهادی و کیفیت گزارشگری یکپارچه دارد. و در پایان رابطه معناداری بین کیفیت حاکمیت شرکتی و گزارشگری یکپارچه یافت نگردید. ‌

کلیدواژه‌ها


عنوان مقاله [English]

Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics

نویسندگان [English]

  • hassan aboalfathi 1
  • Nowrouz Nourollahzadeh 2
  • Mahboobeh Jafari 2
  • Negar Khosravipour 3
1 Department of accounting , Kish International Branch, Islamic Azad University, Kish Island, Iran
2 Assistant Professor of Accounting, Islamic Azad University, South Tehran, Iran
3 Assistant Professor, Islamic Azad University, Tehran Branch, Tehran, Iran
چکیده [English]

The global crises of the last few years have led to development of public sector reporting across public administration areas such as performance, sustainability, environmental and social reporting. In addition, it causes integrated reporting to be considered as the dominant approach. This study is aimed to examine effects of integrated reporting quality on corporate valuation and future corporate performance, focusing on complexity and external financing needs. For this purpose, data is collected from 120 firms listed in Tehran Stock Exchange for a period from 2011 to 2017 and hypotheses are tested using panel data regression model. Integrated reports providing transparent and comprehensive information optimize internal decision-making which results in improvement of corporate performance. Research findings show that there is a significant positive relation of firm size and growth opportunity to integrated reporting quality. Moreover, results indicate a significant negative relation between institutional ownership and integrated reporting quality. However, according to findings, there is no significant relation between corporate governance quality and integrated reporting. ‌

کلیدواژه‌ها [English]

  • Economic Implications
  • Integrated reporting
  • Corporate characteristics
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