مدیریت سود افزایشی، حاکمیت شرکتی و چسبندگی هزینه

علی خانی, رضیه; مران جوری, مهدی; سیدزاده, سیده فاطمه

doi:10.22051/ijar.2017.10622.1158

مدیریت سود افزایشی، حاکمیت شرکتی و چسبندگی هزینه

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد چالوس

² کارشناس ارشد حسابداری

10.22051/ijar.2017.10622.1158

چکیده

چسبندگی هزینه در پژوهش‌های حسابداری و اقتصاد از اهمیت فراوانی برخوردار است و متون علمی نشان داده اند که چسبندگی هزینه را نمی‌توان از انگیزه های مدیریتی مجزا در نظر گرفت. در این تحقیق تاثیر مدیریت سود افزایشی بر چسبندگی هزینه، حاکمیت شرکتی بر چسبندگی هزینه و همچنین تاثیرات متقابل مدیریت سود و حاکمیت شرکتی بر چسبندگی هزینه مورد بررسی قرار می‌گیرد. در پژوهش حاضر چسبندگی هزینه به عنوان متغیر وابسته و مدیریت سود افزایشی و حاکمیت شرکتی به عنوان متغیر های مستقل در نظر گرفته شده است. نمونه آماری پژوهش شامل92 شرکت پذیرفته شده در بورس اوراق بهادار تهران بین سال‌های 1389 تا 1393 می‌باشد. برای تجزیه و تحلیل اطلاعات از نرم افزار اقتصاد سنجی Eviews و از مدل رگرسیون خطی چند متغیره برای آزمون فرضیه‌ها استفاده شده است. یافته های پژوهش حاکی از آن است که حاکمیت شرکتی می‌تواند به کاهش چسبندگی هزینه منجر شود، هر چند اثر آن به اندازه مدیریت سود قوی نیست. همچنین اثر متقابل بین حاکمیت شرکتی و مدیریت سود افزایشی می تواند چسبندگی هزینه را کاهش دهد.

کلیدواژه‌ها

موضوعات

حسابداری مدیریت

عنوان مقاله [English]

Upward Earnings Management, Corporate Governance and Expense Stickiness

نویسندگان [English]

Razieh Alikhani ¹
Mehdi Maranjory ¹
Sayyid Fatemeh Seyed Zadeh ²

¹ Assistant Professor, Department of Accounting, Islamic Azad University, Chalous Branch

² Senior Accountant

چکیده [English]

Expense stickiness and cost is an important issue in accounting and economics research, and the literature has shown that expense stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that Upward Earnings management on expense stickiness, corporate governance’s effect on expense stickiness. also interaction effects of earnings management and corporate governance on expense stickiness.In this paper expense stickiness is considered as dependent variable andcorporate governance and Upward Earnings management is considered as independent variable.The study statistic sample is including 92 accepted firms in stock exchange between 2010-2014.E views econometric software is used to analyze information and that of multi variable linear regression model for assumptions test. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management. also interaction effect between corporate governance and Upward Earnings management can reduce the expense stickiness.

کلیدواژه‌ها [English]

Upward Earnings Management
Corporate Governance
Expense stickiness

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