تاثیر حقوق محیط زیست شرکت‌ها بر هموارسازی سود

نوع مقاله : مقاله پژوهشی

نویسنده

دکتری تخصصی حسابداری، گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران.

چکیده

سرمایه‌گذاران، اعتباردهندگان و تحلیل­گران مالی علاقه‌مندند اطلاعات بیشتری راجع­به هموارسازی سود در شرکت­های سرمایه‌پذیر داشته باشند؛ به­خصوص اگر این اطلاعات بر تصمیم‌گیری آن­ها مؤثر باشد. سرمایه‌گذاران ترجیح می‌دهند در شرکت‌هایی سرمایه‌گذاری کنند که از روند ثابت سود‌آوری برخوردار باشند. مسئولیت اجتماعی، مجموعه وظایف و تعهداتی است که سازمان باید در جهت حفظ و مراقبت و کمک به جامعه­ای که در آن فعالیت می­کند، انجام دهد و در بیانی دیگر می­توان گفت که مسئولیت اجتماعی، تعهد تصمیم­گیران برای اقداماتی است که به­طورکلی علاوه بر تأمین منافع خود، موجبات رفاه جامعه را نیز فراهم می­آورند. از این­رو، در پژوهش حاضر سعی گردیده است پس از تعریف کامل و جامعی از حقوق محیط زیست و اقلام تعهدی اختیاری، به­عنوان یکی از ابعاد هموارسازی سود، به بررسی تأثیر حقوق محیط زیست بر هموارسازی سود پرداخته شود. جامعه آماری پژوهش حاضر شامل کلیه شرکت­های پذیرفته شده در بورس اوراق بهادار تهران طی سال­های ۱۳۸۸ الی ۱۳۹۸ است و جامعه آماری در دسترس بالغ بر ۱۶۴ شرکت می­باشد. روش اجرای پژوهش، آمیخته و ترکیبی از روش­های کمّی و کیفی است و به این منظور، داده­های هموارسازی سود با استفاده روش کمّی و داده­های حقوق محیط زیست در شرکت­های عضو جامعه آماری با استفاده از روش کیفی گردآوری شده است. تجزیه و تحلیل داده­ها با تکیه بر داده­های ترکیبی و رگرسیون چندگانه انجام شده است. شواهد نشان می‌دهد که حقوق محیط زیست بر هموارسازی سود تاثیر گذار نیست.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Impact of Companies Environmental Law on Earnings Smoothing

نویسنده [English]

  • Vahid Bekhradi Nasab
Phd in Accounting, Department of Accounting, Najafabad branch, Islamic Azad Univercity, Najafabad , Iran.
چکیده [English]

The decisions of managers and investors are in the direction of increasing returns and wealth, because in economics, with the assumption of the logic of the behavior of individuals, everyone is supposed to seek to maximize their wealth. So managers are no exception to this rule. Now, given their freedom of action in applying accounting procedures, managers want to know how these factors affect the accounting procedures of their wealth, so that they will use their profits to their advantage in order to maximize their wealth. May increase. Increasing the wealth of managers can be accompanied by a decrease in the wealth of other groups, including shareholders. The rate of profit smoothing and social accountability criteria is that how important these criteria are to investors when making economic decisions. At present, the growing flow of environmental law and social responsibility literature has begun to explore the relationship between environmental law and the functioning of financial markets. Therefore, in the present study, after the complete and comprehensive definition of environmental Law and accruals, an attempt has been made to examine the effect of environmental law on the smoothing of earnings as one of the dimensions of profit smoothing. The statistical population of this study includes all companies accepted in Tehran Stock Exchange during the period of 2009-2020. The sample size is based on a systematic elimination of 164 companies. Evidence suggests that environmental Law do not have an impact on the smoothing of earnings.

کلیدواژه‌ها [English]

  • environmental Law
  • ernings smoothing
  • Accruals
  • Discretionary accruals
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