بررسی رابطه نظام راهبری و ویژگی‌های حسابرسی با مدیریت سود واقعی‌ شرکتهای پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه آزاد اسلامی واحد تهران جنوب، نویسنده مسئول

2 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی واحد تهران جنوب

چکیده

هدف تحقیق حاضر بررسی رابطه نظام راهبری و ویژگی­های حسابرسی با مدیریت سود واقعی شرکت­های پذیرفته شده در بورس اوراق بهادار تهران است. به منظور انجام تحقیق، تعداد62 شرکت در بورس اوراق بهادار تهران طی سال‌های 1390 تا 1394 جهت آزمون فرضیه‌ها انتخاب شدند. متغیرهای مستقل این تحقیق مالکیت نهادی، تنوع جنسیت هیات مدیره، استقلال هیات مدیره، رتبه موسسه حسابرسی و تغییر حسابرس و متغیر وابسته آن مدیریت سود واقعی و همچنین متغیر کنترلی اندازه شرکت و اهرم مالی می‌باشد. این تحقیق از نظر هدف، کاربردی و از نوع همبستگی می‌باشد که برای بررسی ارتباط بین متغییرها از داده‌های تابلویی استفاده شده است. نتایج تحقیق حاکی از آن است که، مالکان نهادی ارتباط مستقیم و معنی داری با مدیریت سود واقعی دارد. نتایج همچنین نشان می‌دهد بین حضور زنان در بین اعضای هیات‌مدیره و مدیریت واقعی سود رابطه مثبت معناداری وجود دارد. این در حالی است که بین سایر ویژگی‌های هیات‌مدیره و انواع مدیریت سود رابطه معناداری یافت نشد. همچنین نتایج بیانگر آن است که اگر شرکتی بدون استقلال هیات مدیره به شرکتی با استقلال هیات مدیره تغییر سطح بدهد، میانگین مدیریت سود واقعی کاهش معناداری خواهد داشت. در نهایت نتایج بیانگر معنادار بودن رابطه چرخش حسابرسی، رتبه حسابرسی و اندازه شرکت با مدیریت سود واقعی می‌باشد. این در حالی است که متغیرهای اهرم مالی بر میزان مدیریت واقعی سود تأثیر معناداری ندارند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange

نویسندگان [English]

  • Roya Darabi 1
  • FATEMEH ajdari 2
1 Associate Professor of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran. Corresponding author
چکیده [English]

The aim of this study is investigating the relationship between governance and auditing properties with real earnings management of the firms listed in the Tehran Stock Exchange. To conduct the study, 62 companies in the Tehran Stock Exchange during 2011 to 2015 were selected to test the hypothesis. Institutional ownership, gender diversity of board of director, independence of board of director, rating of auditing company and change of auditor were selected as independent variables and real earning management as dependent variables. Also, control variables include size and financial leverage. The results show that the institutional owners have significant and direct relationship with real earnings management. The results also show that there is a positive and significant relationship between presence of women as the board members and real earnings management. This is while no significant relationship was found between the other board features and the varieties of earnings management. The results indicate that when a company without an independent board of directors, changes into a company with independent board of directors, the mean of real earnings management decreases significantly. Finally, the results indicate a significant relationship between the audit cycle, audit rating and size of company with real earnings management. This is while the financial leverage does not have a significant impact on the real earnings management.

کلیدواژه‌ها [English]

  • Audit cycle
  • Audit rating
  • Gender
  • Independence
  • Real Earnings Management
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