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

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