تأثیر سازوکارهای حاکمیت شرکتی و مالی بر تجدید ارائۀ صورت‎های مالی شرکت‎های پذیرفته‎شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

2 کارشناس‎ارشد حسابداری، دانشگاه علوم اقتصادی، تهران، ایران

چکیده

هدف این پژوهش بررسی تأثیر برخی سازوکارهای راهبری شرکتی (ساختار هیئت‎مدیره و ساختار مالکیت) و متغیرهای مالی (سطح بدهی، اندازۀ شرکت) بر تجدید ارائۀ صورت‎های مالی شرکت‎های پذیرفته‎شده در بورس اوراق بهادار تهران است. برای این منظور، اطلاعات 48 شرکت با بیشترین تجدید ارائۀ صورت‎های مالی و 46 شرکت (گروه کنترل) با کمترین تجدید ارائۀ صورت‎های مالی جمع‎آوری شده است. تجزیه‎وتحلیل اطلاعات از طریق آزمون t-test، همبستگی (کندال و اسپیرمن) و ایجاد مدل رگرسیون لجستیک انجام گرفته است. نتایج نشان می‎دهد بین دوگانگی وظیفۀ مدیرعامل و تجدید ارائۀ صورت‎های مالی رابطۀ مثبتی وجود دارد، بین اندازۀ هیئت‎مدیره و تجدید ارائۀ صورت‎های مالی رابطۀ مثبتی برقرار است و از میان متغیرهای مالی، سطح بدهی با تجدید ارائۀ صورت‎های مالی رابطۀ مثبتی دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The effects of corporate governance mechanisms and financial variables on the financial restatement of the firms listed on the Tehran Stock Exchange

نویسندگان [English]

  • Yahya Hassas Yeganeh 1
  • Somayyeh Taghizadeh 2
1 Associate Prof., Accounting Department, Allameh Tabatabai University, Tehran, Iran
2 MSc., Accounting Department, University of Economic Sciences, Tehran, Iran
چکیده [English]

This paper examines the effects of Corporate Governance (board structure and ownership structure) and some financial variables on financial statement restatements. For this purpose, citing firms have been divided into two groups: a group comprising firms (48 firms) that have maximum amount of the annual adjustment (more than 5% of EBIT) and a group (control group; 46 firms) comprising firms that have minimum amount of the annual adjustment. They were subsequently analyzed using a t-test and logistic regression. The results show that there is a positive relationship between CEO duality and financial statement restatement, and there is a positive relationship between board size and financial statement restatement. Other independent variables have been studied, though no significant relationship has been observed. Among the financial variables, there was shown a positive relationship between Gearing ratio and financial statement restatement; moreover, bankruptcy probability has a negative relationship with financial statement restatement.

کلیدواژه‌ها [English]

  • annual adjustment
  • Corporate Governance
  • financial restatement statement
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