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فراتحلیل حاکمیت شرکتی و مدیریت سود | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 5، دوره 22، شماره 1، 1394، صفحه 59-84 اصل مقاله (350.67 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2015.53668 | ||
نویسندگان | ||
محمدرضا عباس زاده* 1؛ رضا حصارزاده1؛ مهدی جباری نوقابی2؛ سولماز عارفی اصل3 | ||
1استادیار گروه حسابداری، دانشکدۀ علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران | ||
2استادیار گروه آمار، دانشکدۀ علوم ریاضی دانشگاه فردوسی مشهد، مشهد، ایران | ||
3دانشجوی کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران | ||
چکیده | ||
در این پژوهش بهمنظور جمعبندی دقیقتر نتایج متضاد مطالعات متعدد انجامشده در زمینۀ تأثیر سازوکارهای حاکمیت شرکتی بر مدیریت سود، از روش فراتحلیل (متاآنالیز) برگرفته از طرح پژوهشی گارسیا ـ مکا و سانچز (2009) استفاده شده است. این روش روی نمونهای شامل 49 مطالعه، مشتمل بر 30 مطالعۀ خارجی در دورۀ زمانی 2000 تا 2014 و 19 مطالعۀ داخلی طی سالهای 1380 تا 1393 اجرا شد. متغیرهای مستقل دو دستۀ هیئتمدیره (استقلال و اندازۀ هیئتمدیره، دوگانگی نقش مدیر ارشد اجرایی) و ساختار مالکیت (مالکیت داخلی، نهادی و تمرکز مالکیت) در نظر گرفته شد و مدیریت سود، متغیر وابسته مد نظر قرار گرفت. برای تعیین روابط میان متغیرهای اصلی پژوهش و شناسایی متغیرهای تعدیلکنندۀ این روابط، از ابزار اندازۀ اثر بهره برده شد. نتایج بهدستآمده نشان میدهد: 1. نوع و علامت اقلام تعهدی بهمنزلۀ متغیر تعدیلکننده، روابط میان اندازۀ هیئتمدیره، مالکیت نهادی و تمرکز مالکیت و مدیریت سود محسوب میشوند و 2. مدل اقلام تعهدی و نوع سیستم حاکمیت شرکتی، موجب تعدیل روابط میان استقلال و اندازۀ هیئتمدیره و مدیریت سود میشوند. | ||
کلیدواژهها | ||
حاکمیت شرکتی؛ ساختار مالکیت؛ فراتحلیل؛ مدیریت سود؛ هیئتمدیره | ||
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