خبر خوب، خبر بد، تغییرات اعضای هیات مدیره و مدیر عامل

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری دانشگاه فردوسی مشهد

2 دانشجوی دکترای حسابداری دانشگاه علامه طباطبایی

چکیده

از گذشته تا کنون مسئله اخبار صادر شده توسط سیستم حسابداری و تأثیر آن‌ها بر بازار و سرمایه-گذاران در پژوهش‌های بسیاری مورد مطالعه قرار گرفته است و لیکن در معدود پژوهشی اثر این اخبار بر ارکان راهبری شرکت بررسی گردیده است. این که اخبار حسابداری بتواند در جابه‌جایی و یا ترکیب اعضای هیأت مدیره اثر داشته باشد می‌تواند به ابزاری جهت ابقای ارکان راهبری شرکت مبدل گردد. در این پژوهش ارتباط میان اخبار خوب و بد با تغییر مدیر عامل و نیز تغییر اعضای هیأت مدیره برای نمونه آماری متشکل از 236 شرکت پذیرفته شده در بورس اوراق بهادار تهران بین سال‌های 1387 تا 1392 مورد بررسی قرار گرفته است. نتایج این پژوهش که با مبنا قرار دادن فزونی بازده دارایی‌ها از نرخ سود سپرده یکساله بانکی به عنوان خبر خوب صورت پذیرفت، نشان می‌دهد که بین خبر خوب و یا بد صادر شده توسط سیستم حسابداری شرکت‌ها و تغییر مدیر عامل و همچنین تغییر اعضای هیأت مدیره رابطه معناداری وجود ندارد. همچنین وجود ارتباط مثبت معنادار بین تغییر مدیر عامل و تغییر اعضای هیأت مدیره و وجود ارتباط منفی معنادار بین تغییر مدیر عامل و نوع گزارش حسابرس و در نهایت عدم وجود ارتباط معنادار بین تغییر سهامداران اصلی با تغییر مدیر عامل و همچنین تغییر اعضای هیأت مدیره از دیگر نتایج این پژوهش هستند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Good News, Bad News and CEO Changes and Changes in Board of Directors

نویسندگان [English]

  • Vahid Molla Imeny 1
  • Hamed Abdi 2
1 PhD student of accounting at Ferdowsi University of Mashhad
2 Ph.D. student of Allameh Tabataba'i University
چکیده [English]

Accounting news have been studied from past until now in many articles and this issue has been considered from capital market and investors view in many researches, but effect of this news on top management changes has been studied in a few researches. Since accounting news can impact on board formation and CEO changes, it can be a tool for consistency of managers. In this research, we investigate the relationship between good or bad news and CEO changes and also changes in board of directors for a sample of 236 listed companies from 1387 to 1392. Findings show that when we use excess of ROA from rate of yearly bank deposit as good news, there is no relationship between accounting news and changes in CEO and board of directors. Additionally, we found that there is a significant positive relationship between CEO changes and changes in board of directors. We found a significant negative relationship between CEO changes and type of audit opinion too. Finally, we found that there is no relationship between changes in main stockholders and CEO changes and changes in board of directors. 

کلیدواژه‌ها [English]

  • Good news and bad news
  • CEO changes
  • Changes in board of directors
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