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بررسی تأثیر برخی از عوامل درونسازمانی بر میزان گزارشگری پایداری شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران | ||
حسابداری سلامت | ||
مقاله 5، دوره 7، شماره 1 - شماره پیاپی 19، فروردین 1397، صفحه 103-126 اصل مقاله (1.3 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2018.40601 | ||
نویسندگان | ||
سید رسول معصومی1؛ دکتر سید حسن صالحنژاد* 2؛ دکتر علی ذبیحی زرینکلایی3 | ||
1دانشجوی دکتری، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران. | ||
2استادیار، گروه حسابداری، دانشگاه پیام نور مازندران، مازندران، ایران. | ||
3استادیار، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران. | ||
چکیده | ||
مقدمه: شرکتها به جای داشتن عملکرد صرفاً اقتصادی، به صورت نهادهای چندمنظوره فعالیت میکنند. یکی از موضوعات چالشبرانگیز و مورد توجه گزارشگری پایداری شرکتها است که مبین دستاوردهای اقتصادی، اجتماعی و محیطی شرکتها است. روش پژوهش: پژوهش حاضر از نظر روش توصیفی-همبستگی، بر اساس ماهیت دادهها پژوهشی کمی و از نظر بُعد زمانی، علی پس رویدادی است. برای اندازهگیری میزان گزارشگری پایداری شرکتها از معیارهای سازمان گزارشگری جهانی و شاخصهای مشخص شده در سایر پژوهشها استفاده شد. در این پژوهش از بین عوامل درونسازمانی مؤثر بر گزارشگری پایداری متغیرهای سودآوری، رشد فروش، اهرم مالی، توزیع مالکیت و سطح پیچیدگی تجاری انتخاب و مورد مطالعه قرار گرفته است. جامعه آماری پژوهش را شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1389 تشکیل میدهد و برای آزمون فرضیههای پژوهش، از الگوی رگرسیون چند متغیره استفاده شده است. یافتهها: متغیرهای سودآوری، توزیع مالکیت و سطح پیچیدگی تجاری بر میزان گزارشگری پایداری شرکتها تأثیر مثبت و معنیداری دارد اما متغیرهای رشد فروش و اهرم مالی بر میزان گزارشگری پایداری شرکتها اثر معنیداری ندارد. نتیجهگیری: با توجه به این که طبق نتایج این پژوهش در شرکتهای دارویی متغیر سودآوری شرکت نسبت به سایر متغیرها بر میزان گزارشگری پایداری تأثیر بیشتری دارد به سرمایهگذاران و سایر استفادهکنندگان از گزارشهای مالی پیشنهاد میشود در هنگام تصمیمگیری در مورد میزان مشارکت شرکتها در فعالیتهای مرتبط با پایداری به عوامل تأثیرگذار ارائه شده در این پژوهش توجه کنند. | ||
کلیدواژهها | ||
اهرم مالی؛ توزیع مالکیت؛ رشد فروش؛ سودآوری؛ گزارشگری پایداری شرکتها | ||
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مراجع | ||
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