رابطه‌ی افشای گزارشگری ارزش و عملکرد شرکت با در نظر گرفتن تطبیق نسبی با صورت‌های مالی یکپارچه

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

1 عضو هیئت‌علمی ، گروه حسابداری، دانشکده علوم انسانی، دانشگاه فنی و حرفه‌ای، تهران، ایران.

2 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

10.48301/kssa.2021.132765

چکیده

هدف از این پژوهش، بررسی رابطه‌ی افشای گزارشگری ارزش و عملکرد شرکت با در نظر گرفتن تطبیق نسبی با صورت‌های مالی یکپارچه است. این پژوهش ازنظر هدف، کاربردی، ازنظر روش توصیفی از نوع همبستگی و پس رویدادی است. جامعه‌ی آماری پژوهش، شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1394 تا 1398 هستند که با روش نمونه‌گیری حذفی، تعداد 101 شرکت برای بررسی انتخاب شدند. در این پژوهش برای اندازه‌گیری عملکرد شرکت از کیوتوبین، بازده دارایی‌ها، بازده حقوق صاحبان سهام، گردش دارایی‌ها، حاشیه‌ی سود، دوره‌ی نگهداشت موجودی‌ها، دوره‌ی وصول مطالبات فروش و چرخه‌ی عملیاتی استفاده شده است. نتایج پژوهش با بهره‌گیری از نرم‌افزار Eviews12  نشانگر آن است که کیفیت گزارشگری ارزش تنها با بازده دارایی‌ها و بازده حقوق صاحبان سهام رابطه‌ی معناداری داشته و با سایر متغیرها، رابطه‌ی معناداری یافت نشد. همچنین بین تطبیق نسبی گزارشگری ارزش به ‌وسیله‌ی صورت‌های مالی یکپارچه و عملکرد شرکت رابطه‌ی معناداری وجود دارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Relationship Between Corporate Value Reporting Disclosure and Performance Considering Quasi-Integrated Reporting Adopters

نویسندگان [English]

  • Zahra Khorramdel Masouleh 1
  • Fatemeh Asnad 2
1 Faculty Member, Department of Accounting, Faculty of Humanities, Technical and Vocational University (TVU), Tehran, Iran.
2 PhD Student, Department of Accounting, Faculty of Economic and Administrative Sciences, Mazandaran University, Babolsar, Iran.
چکیده [English]

The purpose of this study was to investigate the relationship between corporate value reporting disclosure and performance considering quasi-integrated reporting adopters. This is applied research in terms of purpose and correlational and post-event in terms of descriptive method. The statistical population of the present study comprised of companies listed on the Tehran Stock Exchange during the years 2015 to 2019. By elimination sampling method, 101 companies were selected for the study. In this study, Q-Tobin, return on assets, return on equity, turnover of assets, profit margin, inventory retention period, sales receivables collection period, and operating cycle were used to measure the company's performance. The results of the study using Eviews12 software showed that the quality of value reporting had a significant relationship with only the return on assets and return on equity, but no significant relationship was found with other variables. There was also a significant relationship between the relative compliance of value reporting through integrated financial statements and firm performance.

کلیدواژه‌ها [English]

  • Value reporting
  • Disclosure quality
  • Company performance
  • Quasi integrated reporting adopter
  • Integrated financial statements

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فصلنامه علمی کارافن
دوره 19، ویژه نامه
علوم انسانی
مرداد 1401
صفحه 349-369

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سابقه مقاله

  • تاریخ دریافت: 12 اردیبهشت 1400
  • تاریخ بازنگری: 22 خرداد 1400
  • تاریخ پذیرش: 08 تیر 1400

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