پژوهش‌های نوین در ارزیابی عملکرد

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اهداف و چشم انداز

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نمایه نویسندگان

نمایه کلیدواژه ها

بررسی رابطه بین میزان دسترسی به اهداف سودآوری و کیفیت سود در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.

چکیده

هدف: هدف از این پژوهش بررسی رابطه بین میزان دسترسی به اهداف سودآوری و کیفیت سود در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است.
روش‌شناسی پژوهش: فرضیه‌های پژوهش بر اساس داده‌های گردآوری شده از 159 شرکت پذیرفته شده در بورس اوراق بهادار تهران، در طی سال‌های 1393 تا 1398 است. برای تجزیه‌وتحلیل داده‌ها و آزمون فرضیه‌ها، از الگوی رگرسیون خطی چند متغیره به روش داده‌های ترکیبی استفاده شده است.
یافته‌ها: نتایج این پژوهش حاکی از آن است که در سطح اطمینان %95 بین میزان رسیدن به اهداف سودآوری و مدیریت سود تعهدی رابطه معناداری وجود ندارد. از سوی دیگر میزان رسیدن به اهداف سودآوری تأثیر منفی و معناداری بر مدیریت سود واقعی می‌گذارد. همچنین نتایج نشان می‌دهد شرکت‌هایی که به اهداف سودآوری خود می‌رسند، تمایل بیشتری برای هموارسازی سود خود نیز دارند.
اصالت/ارزش افزوده علمی: این مطالعه با ارائه شواهد تجربی جدید در مورد اثرات رسیدن به سود پیش‌بینی شده، به ادبیات کمک می‌کند. یافته‌های این مطالعه می‌تواند به سرمایه‌گذاران جهت تصمیم‌گیری بهتر سرمایه‌گذاری کمک نماید. همچنین یافته‌های ما پیامدهای مهمی برای سیاست‌گذاران و نهادهای نظارتی دارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigating the Relationship between Achieving Profit Target and Profit Quality in Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

  • Seyed Reza Seyed Nezhad Fahim
  • Zohreh Jahanpanah

Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.

چکیده [English]

Purpose: The purpose of this study is to investigate the relationship between the level of achievement of profitability goals and profit quality in companies listed on the Tehran Stock Exchange.
Methodology: How are the objectives achieved? Include the main method(s) used for the research. What is the approach to the topic and what is the theoretical or subject scope of the paper?
Methodology: The research hypotheses are based on data collected from 159 companies listed on the Tehran Stock Exchange during the years 1393 to 1398. To analyze the data and test the hypotheses, a multivariate linear regression model using the combined data method was used.
Findings: The results of this study indicate that at 95% confidence level there is no significant relationship between the achievement of profitability goals and accrued earnings management. On the other hand, the rate of achievement of profitability goals has a significant negative impact on real profit management. The results also show that companies that achieve their profitability goals are more inclined to smooth their profits.
Originality/Value: This study contributes to the literature by providing new empirical evidence on the effects of projected profits. The findings of this study can help investors to make better investment decisions. Our findings also have important implications for policymakers and regulators.

کلیدواژه‌ها [English]

  • Achievement of profitability goals
  • Accrued earnings management
  • Real earnings management
  • Earnings smoothing
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پژوهش‌های نوین در ارزیابی عملکرد
دوره 1، شماره 2
شهریور 1401
صفحه 147-159
فایل ها
هم رسانی
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