تأثیر خانوادگی بودن شرکت‌ها بر رابطه بین مسئولیت‌ اجتماعی و مدیریت سود

نوع مقاله : مقاله پژوهشی

نویسندگان

کارشناس ‌ارشد حسابداری، دانشکدۀ علوم اجتماعی دانشگاه بین المللی امام خمینی (ره)، قزوین، ایران.

چکیده

ارتباط بین مسئولیت اجتماعی و مدیریت سود از جمله موضوع‌های بحث‌انگیز در پژوهش‌های مالی و حسابداری است. با توجه به افزایش قابل توجه تعداد شرکت‌های خانوادگی در اقتصادهای نوظهور، پژوهش‌های زیادی در این زمینه انجام شده است. در ساختار مالکیتی شرکت‌های خانوادگی ویژگی‌های منحصر به فردی از قبیل شهرت، اعتبار خانوادگی، ثروت اجتماعی و احساسی، تمرکز مالکیت و افق سرمایه‌گذاری بلندمدت وجود دارد که رفتار و عملکرد این شرکت‌ها را تحت تأثیر قرار می‌دهد. بنابراین، هدف اصلی این پژوهش بررسی تأثیر خانوادگی بودن شرکت‌ها بر رابطه بین مسئولیت اجتماعی و مدیریت سود می‌باشد. برای این منظور، داده‌ها و اطلاعات 119 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1390 تا 1396جمع‌آوری شد و فرضیه‌های پژوهش بر مبنای رگرسیون داده‌های ترکیبی آزمون شدند. نتایج پژوهش نشان می‌دهد بین مالکیت خانوادگی با مسئولیت اجتماعی و مدیریت سود به ترتیب رابطه مثبت و منفی معنی‌داری وجود دارد. همچنین، یافته اصلی پژوهش حاکی از آن است که در شرکت‌های خانوادگی، رابطه بین مسئولیت اجتماعی و مدیریت سود تضعیف می‌شود. در شرکت‌های خانوادگی عامل اصلی سرمایه‌گذاری در مسئولیت اجتماعی و اجتناب از مدیریت سود، توجه مالکان خانوادگی به شهرت، اعتبار و حفظ ثروت اجتماعی و احساسی خانواده می‌باشد.

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Family Involvement on the Relationship between Corporate Social Responsibility and Earnings Management

نویسندگان [English]

  • javid yarahmadi
  • Abdullah Mohammadi
MSc. in Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
چکیده [English]

The relationship between corporate social responsibility and earnings management is one of the controversial issues in financial and accounting research. Due to significant increase in the number of family firms in emerging economies, many research has been done in this field. The unique characteristics of family firms’ ownership structure such as reputation, family credit, social-emotional wealth, ownership concentration and long-term investment horizon affect the behavior and performance of these companies. Thus, the main purpose of this study is to investigate the impact of family firms on the relationship between corporate social responsibility and earnings management. To achieve this purpose, it was collected data and information from a sample of 119 listed firms in Tehran Stock Exchange for the period of 2011-2017. A panel data approach was used to test the hypotheses of research. The results of the research indicate that family ownership has significant positive and negative relationship with corporate social responsibility and earnings management respectively. The main findings of the research also indicate that family firms weaken and limit the relationship between corporate social responsibility and earnings management. In family firms, the main factor of investing in social responsibility and avoiding earnings management is the attention of family owners to the family reputation, credit and preservation of family social-emotional wealth.

کلیدواژه‌ها [English]

  • Corporate social responsibility
  • Earnings management
  • Family firms
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