رابطه میان ویژگی های مدیرعامل و تجدید ارائه صورت های مالی با تاکید بر نقش تعدیل کننده مکانیزم های راهبری شرکتی

سوری, علی; زنوبی, ارسلان

doi:10.48301/kssa.2023.376783.2382

رابطه میان ویژگی های مدیرعامل و تجدید ارائه صورت های مالی با تاکید بر نقش تعدیل کننده مکانیزم های راهبری شرکتی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

علی سوری ¹

ارسلان زنوبی ²

¹ گروه مدیریت مالی و حسابداری، دانشکده مدیریت و حسابدرای، قم، ایران

² گروه حسابداری، دانشگاه آزاد واحد اسلامی، رودهن، ایران

10.48301/kssa.2023.376783.2382

چکیده

این پژوهش، به رابطه میان ویژگی های مدیرعامل و تجدید ارائه صورت های مالی با تاکید بر نقش تعدیل کننده مکانیزم های راهبری شرکت های پدیرفته شده در بورس اوراق بهادار تهران می‌پردازد. در این راستا داده‌های 96 شرکت پذیرفته شده در بورس اوراق بهادار تهران برای دوره 1395 الی 1400 آزمون شده است. برای بررسی و معناداری آزمون فرضیه از روش رگرسینون مربعات معمولی استفاده گردید. نتایج نشان داد که ازمیان ویژگی های فردی مدیرعامل از جمله سن، مدت تصدی و دانش مدیرعامل بر ارزش شرکت تنها مدت تصدی و بیش اعتمادی مدیرعامل اثر مثبت و معنی داری بر ارزش شرکت دارد؛ و میان سن و دانش مدیریت با ارزش شرکت رابطه معنی داری یافت نگردید. نتایج این پژوهش نشان داد که بین دوره تصدی ریاست هیئت مدیره و مدیر عامل شرکت با ارزش افزوده اقتصادی و ثروت ایجاد شده برای سهامداران رابطه ای به صورت مستقیم وجود دارد و راهبری شرکتی قوی موجب تقویت شدت اثر ویژگی‌های فردی مدیرعامل بر ارزش شرکت می‌گردد. همچنین، یافته‌های فرعی این پژوهش نشان می‌دهد که ارزش شرکت با اندازه شرکت دارای رابطه معکوس و با رشد فروش ها و نسبت اهرم دارای رابطه مستقیم و معنی دار است. همچنین رابطه معنی داری میان دوگانگی نقش مدیرعامل و رئیس هیئت مدیره یافت نشد.

کلیدواژه‌ها

تجدید ارائه صورت های مالی

مدت تصدی مدیرعامل

تئوری سطوح فوقانی

موضوعات

حسابداری

عنوان مقاله English

The relationship between the characteristics of the CEO and the restatement of financial statements with an emphasis on the moderating role of corporate governance mechanisms

نویسندگان English

Ali Souri ¹

arsalan zonobi ²

¹ Department of Financial Management and Accounting, Faculty of Management and Accounting, Qom, Iran

² Department of Accounting, Islamic Branch Azad University, Roudhen, Iran

چکیده English

This research deals with the relationship between the CEO's characteristics and financial statement renewal with emphasis on the moderating role of management mechanisms of acquired companies in the Tehran Stock Exchange. In this regard, the data of 96 companies admitted to the Tehran Stock Exchange for the period 2015-2016 have been tested. To check the significance of the hypothesis test, ordinary square regression method was used. The results showed that among the personal characteristics of the CEO, including age, tenure and knowledge of the CEO, only tenure and overconfidence of the CEO have a positive and significant effect on the value of the company; And no significant relationship was found between age and management knowledge with company value. The results of this research showed that there is a direct relationship between the tenure of the chairman of the board of directors and the CEO of the company with added economic value and the wealth created for the shareholders, and strong corporate governance strengthens the effect of the individual characteristics of the CEO on the value of the company. to be Also, the secondary findings of this research show that company value has an inverse relationship with company size and has a direct and significant relationship with sales growth and leverage ratio. Also, no significant relationship was found between the dual role of the CEO and the chairman of the board of directors.

کلیدواژه‌ها English

Restatement of financial statements

Tenure of the CEO

Upper echelons theory

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