تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر معیارهای عملکرد مالی شرکت‌ها در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد بین‌الملل خرمشهر، دانشگاه آزاد اسلامی، خرمشهر، ایران.

2 استاد، گروه حسابداری، دانشگاه الزهرا، تهران، ایران

3 استادیار، گروه حسابداری، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران.

چکیده

گزارش‌های مالی منبعی مهم برای تصمیم‌گیری مشارکت‌کنندگان بازار سرمایه هستند. در دو دهه اخیر توسعه و پذیرش استانداردهای بین‌المللی گزارشگری مالی‌ (ابگم) باعث تغییرات گسترده در گزارش‌های مالی شده است. از این رو هدف این مقاله بررسی آثار مالی و اقتصادی پیاده‌سازی ابگم در شرکت‌های ایرانی است، به طور خاص تاثیر کمی پیاده‌سازی ابگم بر معیارهای عملکرد مالی مبتنی بر اطلاعات حسابداری در این مطالعه بررسی شده است. معیارهای مالی با اقتباس مدل استوارت از صورت‌های مالی در دسترس10 شرکت‌ بورسی طی سال‌های 1395، 1396، 1397 و 1398 طبق ابگم و استانداردهای حسابداری ایران (احم)، استخراج شده است. با توجه به تعداد کم نمونه از آزمون‌های ناپارامتریک تی وابسته با رویه بوت استرپینگ و ویلکاکسون برای بررسی فرضیه‌ها استفاده شده است. یافته‌ها نشان می‌دهد که پیاده‌سازی ابگم باعث تفاوت معنادار در معیارهای سوداوری شامل بازده داراییها، بازده حقوق مالکان، سود هر سهم و ارزش دفتری سهام و معیارهای اهرم مالی شامل نسبت بدهی‌های بلند‌مدت، نسبت پوشش بدهی و نسبت مالکانه شده است، ولی معیارهای نقدینگی و مدیریت داراییها تفاوت معناداری ندا‌رند. با توجه به تفاوت‌های قابل‌توجه در مقادیر معیارهای مالی پس از پیاده‌سازی ابگم، ضروری است سرمایه‌گذاران و تحلیل‌گران مالی آثار احتمالی انتشار عمومی گزارش‌های مالی شرکت‌های ایرانی مبتنی بر ابگم را در پیش‌بینی‌ها و تصمیم‌گیری‌های خود لحاظ کنند. این تفاوت‌ها همچنین بینشی را در خصوص کیفیت اطلاعات و ضرورت تسریع در نظارت بر اجرای مصوبه سازمان بورس در مورد بکارگیری ابگم در صورتهای مالی تلفیقی از ابتدای سال 1395 فراهم می‌کند.

کلیدواژه‌ها

عنوان مقاله [English]

The effect of applying international financial reporting standards on the financial performance measure of companies in Iran

نویسندگان [English]

  • Seyed Sajad Mousavi Motahar 1
  • Ali Rahmani 2
  • Hooshang Amiri 3
1 Ph.D. Candidate in Accounting, Khorramshahr International Branch, Islamic Azad University, Khorramshahr, Iran.
2 Prof., Department of Accounting, Alzahra University, Tehran, Iran.
3 Assistant Prof., Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran.
چکیده [English]

Financial reports are an important source for capital market participants to make decisions. In the last two decades, the development and acceptance of international financial reporting standards (IFRS) has caused extensive changes in financial reports. Therefore, the purpose of this article is to examine the financial and economic effects of implementing IFRS in Iranian companies, specifically, the quantitative impact of IFRS implementation on financial performance measure based on accounting information has been investigated in this study. The financial measures have been extracted by adapting Stewart's model from the available financial statements of 10 listed companies during the years 2017, 2018, 2019 and 2020 according to IFRS and Iranian Accounting Standards. Due to the small number of samples, non-parametric t-tests with bootstrapping and Wilcoxon tests were used to check the hypotheses. The findings show that the implementation of IFRS has caused a significant difference in profitability measure including return on assets, return on equity, earning per share and book value of shares and financial leverage criteria including long-term debt ratio, debt coverage ratio and equity ratio. But there is no significant difference between liquidity and asset management measure. Considering the significant differences in the values of financial measure after the implementation of IFRS, it is necessary for investors and financial analysts to consider the possible effects of the public release of financial reports of Iranian companies based on IFRS in their predictions and decision making.

کلیدواژه‌ها [English]

  • International Financial Reporting Standards (IFRS)
  • National Accounting Standards of Iran
  • Accounting Regime
  • Financial Performance Measures

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چشم انداز مدیریت مالی
دوره 12، شماره 40
دی 1401
صفحه 69-96

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