تدوین اصول راهبری شرکتی برای بازار سرمایه ایران

نوع مقاله : علمی - پژوهشی

نویسندگان

1 استادیارگروه حسابداری دانشگاه علامه طباطبائی

2 استادیار گروه مالی و بانکداری، دانشگاه علامه طباطبائی

3 دانشیار گروه حسابداری دانشگاه علامه طباطبائی

4 دانشجوی دکتری مدیریت مالی ، دانشگاه علامه طباطبائی

چکیده

این تحقیق مدلی برای اصول راهبری شرکتی برای بازار سرمایه ایران ارائه می کند. پس از بررسی ادبیات نظری موضوع اصول راهبری شرکتی در دنیا و بررسی اصول راهبری شرکتی در بورس نیویورک، بورس لندن و بورس مالزی و در نظر گرفتن شرایط اجتماعی، اقتصادی، سیاسی و فرهنگی ایران، مدل مفهومی و پرسشنامه تحقیق تدوین گردید. براین اساس، هیئت مدیره و اثربخشی آن، پاسخگویی، کمیته های هیئت مدیره و ارائه گزارش جامع شرکت و ارتباط با ذینفعان به عنوان اصول راهبری شرکتی انتخاب شدند. پرسشنامه تحقیق در معرض نظرخواهی 30 نفر از خبرگان قرار گرفت و با استفاده از روش دلفی فازی مثلثی نتایج آن مورد تجزیه و تحلیل قرار گرفت و اصول نهایی استخراج گردید. نتایج تحقیق نشان می­دهد که دستورالعمل راهبری شرکتی تدوین شده توسط سازمان بورس و اوراق بهادار توانایی پاسخگویی کامل به نیازهای کاربران را ندارد و مولفه های مورد اجماع در تحقیق حاضر باید مورد استفاده قرار گیرد.

کلیدواژه‌ها

عنوان مقاله [English]

Develop the principles of corporate governance for the Iran capital market

نویسندگان [English]

  • javad shekarkhah 1
  • meysam amiri 2
  • qasem boloue 3
  • hamid mozafari 4
1 Assistant Prof, Department of Finance and Banking, Allameh Tabataba'i University, Tehran, Iran
2 Assistant Prof, Department of Finance and Banking, Allameh Tabataba'i University, Tehran, Iran.
3 Associate Prof, Department of Finance and Banking, Allameh Tabataba'i University, Tehran, Iran.
4 PhD. Candidate, Department of Finance and Banking, Allameh Tabataba'i University, Tehran, Iran.
چکیده [English]

This research provides a model for the principles of corporate governance for the Iran capital market. After reviewing the theoretical literature on the principles of corporate governance in the world and the principles of corporate governance on the New York Stock Exchange, the London Stock Exchange and the Malaysian Stock Exchange and considering the social, economic, political and cultural conditions of Iran, a conceptual model and the research questionnaire were developed. Accordingly, the board of directors and its effectiveness, accountability, board committees and the presentation of a comprehensive company report and communication with stakeholders were selected as the principles of corporate governance. The research questionnaire was surveyed by 30 experts and its results were analyzed using triangular fuzzy delphi method and the final principles were extracted. The results of the research show that the corporate governance guidelines developed by the Iranian Stock Exchange and Securities Organization are not able to fully meet the needs of users and the components agreed upon in the present study should be used.

کلیدواژه‌ها [English]

  • Corporate Governance
  • corporate governance principles
  • Iran capital market

مراجع

  1. Azar, Adel, Faraji, Hojjat, (2016), "Fuzzy Management Science" Tehran, Mehraban Publishing.(in Persian)
  2. Babajani, Jafar and Shekarkhah, Javad (2012), "Appropriate Model of Islamic Banking Accounting in Iran with Emphasis on Partnership Contracts", Journal of Tehran Stock Exchange,5(17) :163-192.(in Persian)
  3. Bozorg Asl, Musa, (2013), "Corporate Leadership Guidelines, Breaking of the Celestial Roof", Journal of Accountant, Year 28, No. 3. (in Persian)
  4. Cadbury Code,(1992), '' Report of the committee on Financial Aspects of Corporate Governance'': the Cod of Best Practice, Gee Professional Publishing,London.
  5. Ching and Lin(2002) “Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation”, European Journal of Operational Research, 142(1).
  6. Christensen,J.,and J.S.Demski (2007) "Reporting Discretion and Auditing" , Working Paper,University of Florida .
  7. Corporate governance regulations,(2007), Tehran Stock Exchange company, Publications of Stock Exchange Information Company.(in Persian)
  8. Hasas Yeganeh, Yahya (2006) "Corporate Governance in Iran", Journal of Auditor, 8(32): 32-39. (in Persian)
  9. Mashayekhi, Bita and Shakeri, Mahin (2013). "Corporate Governance; Concepts and Research", Publications of Stock Exchange Information Company, First Edition. (in Persian)
  10. Naseri, Ahmad, Soleimani, Saedeh and Yazdifar, Hassan (2017), Investigating the Impact of Corporate Governance on Efficiency Capital Management Turnover of Accepted Companies Stock Exchange Securities Tehran, Journal of Financial Management Vision, 7 (20) :55-70. (in Persian)
  11. Nazemi Ardakani, Mehdi and Zare, Amir Hossein (2016), Investigating the effect of corporate governance on the speed of structural adjustment of capital Using the generalized torque method, Journal of Financial Management Vision, 6 (15) :43-59. (in Persian)
  12. New York Stock Exchange, (2003) , “Final NYSE Corporate Governance Rules”.
  13. Pourya nasab, Amir, (2013), "Corporate Leadership Guidelines, Breaking of the Celestial Roof", Journal of Accountant, Year 28, No. 3. (in Persian)
  14. Salimi, Mohammad Javad and Hasas Yeganeh, Yahya (2010), "A Model for Ranking Corporate Governance in Iran", Journal of Accounting Experiences, 8(30) : 1-35. (in Persian)
  15. Securities Commission Malaysia, (2017),” MALAYSIAN CODE ON CORPORATE GOVERNANCE”.
  16. The Financial Reporting Council,(2014), “UK Corporate Governance code”.

فایل ها

هم رسانی

ارجاع به این مقاله

آمار