مدیریت لحن و مسئولیت پذیری اجتماعی شرکت:نقش تعدیل‌کنندگی تنوع جنسیتی هیئت مدیره

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران.

2 دانشیار، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران.

10.22051/jera.2024.47349.3252

چکیده

بازارهای مالی هوشمند گشته­اند و صرفاً اطلاعات کمی نیاز آن‌ها را برطرف نمی­کند. همین امر موجب شده است تا گزارش‌های کیفی کانون توجه بسیاری از مخاطبان بازارهای مالی قرار گیرد و علاوه بر گزارش‌های مالی، مسئولیت­پذیری اجتماعی شرکت را به‌عنوان بخشی از چشم‌انداز شرکت مدنظر قرار دهند. ازآنجایی‌که قاعدۀ مشخصی در افشاهای متنی وجود ندارد، مدیران قادرند با گزینش واژگان، لحن گزارش‌ها را دست‌کاری نمایند. هدف این پژوهش بررسی این موضوع است که چگونه تنوع جنسیتی هیئت‌مدیره رابطه بین لحن غیرعادی (مدیریت لحن) با مسئولیت­پذیری اجتماعی شرکت و رابطه بین لحن این گزارش‌ها و مسئولیت­پذیری اجتماعی شرکت را تعدیل می­نماید. نمونه پژوهش متشکل از 784 مشاهده با مجموع 112 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی سال­های 1394 تا 1400 است. نتایج نشان داد تنوع جنسیتی هیئت‌مدیره رابطه بین لحن غیرعادی، لحن غیرعادی سال قبل و لحن گزارش فعالیت هیئت‌مدیره با گزارش مسئولیت­پذیری اجتماعی را تعدیل می­نماید. همچنین، بین لحن غیرعادی گزارش فعالیت هیئت‌مدیره سال قبل و گزارش­ مسئولیت­پذیری اجتماعی رابطه منفی معنی­داری وجود دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity

نویسندگان [English]

  • Roghaye Mahmoudi yeke baghi 1
  • Milad Darvishi 1
  • Mohammad Reza Abbaszadeh 2
1 Ph.D. Student, Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
2 Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
چکیده [English]

Financial markets have become sophisticated, and merely quantitative information no longer suffices to meet their needs. This has led to qualitative reports becoming a focal point for many financial market stakeholders, who now consider Corporate Social Responsibility (CSR) as part of a company's vision, alongside financial statements. Given the lack of a specific framework for textual disclosures, managers have the ability to manipulate the tone of reports by carefully selecting their words. The aim of this research is to investigate how board gender diversity moderates the relationship between abnormal tone (tone management) and corporate social responsibility, as well as the relationship between the tone of these reports and corporate social responsibility. The research sample consists of 784 observations from a total of 112 companies listed on the Tehran Stock Exchange during the years 2015 to 2021. The results indicate that the presence of at least one woman on the board weakens the relationship between abnormal tone, abnormal tone from the previous year, and the tone of the board’s activity report with CSR reporting. Additionally, there is a significant negative relationship between the abnormal tone of the board's activity report from the previous year and CSR reporting.

کلیدواژه‌ها [English]

  • Corporate Social Responsibility
  • Tone Management
  • Abnormal Tone
  • Gender Diversity
منابع
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