سرمایة اجتماعی و مدیریت سود

نوع مقاله : علمی - پژوهشی

نویسندگان

1 * عضو هیات علمی دانشگاه آزاد اسلامی واحد جزیره هرمز (نویسنده مسئول).

2 ** استادیار گروه حسابداری دانشکده اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی.

3 *** استادیار گروه حسابداری دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد تهران شرق.

چکیده

صورت­های مالی نقش قابل توجهی در بازار سرمایه ایفا می­کنند و از آنجا که مدیران شرکت­ها مسئولیت تهیة این اطلاعات را عهده­دار هستند، ممکن است با انگیزة دستیابی به سود کوتاه­مدت با مدیریت اقلام تعهدی اختیاری اقدام به مبالغه یا پنهان­کاری در عملکرد واقعی شرکت کنند. در این پژوهش، رابطة بین سرمایة اجتماعی و مدیریت سود با استفاده از نمونه­ای شامل 112 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران بین سال­های 1386 تا 1390 مورد بررسی قرار گرفته است. روش­شناسی به­کار گرفته در این تحقیق از نوع همبستگی-پیمایشی می­باشد. برای بررسی مدیریت سود از مدل تعدیل شدة جونز استفاده شده است و برای بررسی سرمایة اجتماعی از روش پرسشنامه­ای بهره گرفته شده است. در این پژوهش برای تست آزمون فرضیه­ها از مدل رگرسیونی خی دو در نرم­افزار SPSS استفاده شده است. یافته­های پژوهش بیانگر این است که رابطة مثبتی بین سرمایة اجتماعی و مدیریت سود در شرکت­های پذیرفته­شده در بورس اوراق بهادار تهران وجود دارد.

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