رابطه بین بیش‌اعتمادی مدیران و مخارج پژوهش و توسعه با تأکید بر معاملات با اشخاص وابسته در شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران

جامعی, رضا; رنجوری, سیامک; محمدی کلاره, نیلوفر

doi:10.22051/jaasci.2021.31594.1591

رابطه بین بیش‌اعتمادی مدیران و مخارج پژوهش و توسعه با تأکید بر معاملات با اشخاص وابسته در شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ گروه حسابداری،دانشگاه کردستان، سنندج، ایران

² گروه حسابداری، دانشگاه کردستان، سنندج، ایران

10.22051/jaasci.2021.31594.1591

چکیده

نیاز به دارو و خدمات درمانی از جمله نیازهای اساسی در جوامع امروزی است. به منظور برآوردن این نیازها و تأمین بودجه مورد نظر، شرکتها موظف به سرمایه گذاری در بخش پژوهش و توسعه می باشند که تخصیص و تصمیم گیری در مورد این منابع و بودجه بندیها برای رسیدن به اهداف موردنظر از جمله وظایف مدیران می باشد و همچنین معاملات با اشخاص وابسته به دلیل سیاست ها و دیدگاه های خاص می توانند در اتخاذ تصمیمات پژوهش و توسعه و بیش‌اعتمادی مدیران اثرگذار باشند. این پژوهش از نظر هدف کاربردی و از نظر ماهیت، توصیفی- همبستگی است. به منظور دستیابی به هدف پژوهش، تعداد 21 شرکت دارویی از میان شرکت های پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1389تا 1397 به عنوان نمونه انتخاب و برای آزمون فرضیه های پژوهش، از الگوی رگرسیون چند متغیره و به منظور برازش الگوی رگرسیون، از روش حداقل مربعات تعمیم یافته استفاده گردید. یافته های پژوهش حاکی از آن است که بیش اعتمادی مدیران و مخارج پژوهش و توسعه، دارای رابطه مثبت و معنادار هستند و معاملات با اشخاص وابسته، سبب تضعیف رابطه بین بیش اعتمادی مدیران و مخارج پژوهش و توسعه می شود. یافته های پژوهش نشان می دهد که با توجه به اینکه دارو و درمان در جوامع امروزی دارای نقش به سزایی هستند، وجود مدیران بیش اعتماد سبب تخصیص بودجه بیشتری به مخارج پژوهش و توسعه می شود و انگیزه سرمایه گذاری در هزینه های پژوهش و توسعه به واسطه وجود معاملات با اشخاص وابسته تا حدی کاهش می یابد، که می تواند در پیاده سازی این امور اثرگذار باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

Reza Jamei ¹
siamak ranjouri ²
niloufar mohamadi kelareh ²

¹ Faculty Member of Accounting, University of Kurdistan, Sanandaj, Iran

² Faculty Member of Accounting, University of Kurdistan, , Sanandaj, Iran

چکیده [English]

The need for medicine and medical services is one of the basic needs in today's society. In order to meet these needs and provide the desired budget, companies are required to invest in research and development, which allocation and decision on these resources and budgets to achieve the desired goals are among the duties of managers and also dealing with affiliates because of specific policies and perspectives can influence research and development decisions and managers' distrust. This study is an applied descriptive correlational study. In order to achieve the goal of the research, 21 pharmaceutical companies were selected from the companies listed on the Tehran Stock Exchange from 2010 to 2018. Multivariate regression model was used to test the research hypotheses and generalized least squares method was used for fitting the regression model. The findings suggest that there was a positive and significant relationship between overconfidence of managers and research and development spending. Related party transactions weaken the relationship between overconfidence of managers and research and development spending. The findings of the present study showed that due to the fact that medicine and treatment play an important role in today's societies, the existence of overconfident managers leads to allocate more budget to research and development spending. The incentive to investing in research and development spending, is reduced to such an extent through related party transactions that it can be effective in implementing these tasks.

کلیدواژه‌ها [English]

Management Overconfidence
Related Party Transactions
Research and Development Spending

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