بررسی رابطه ویژگی‌ها و تخصص هیئت‌مدیره و عملکرد پایداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

پیشرفت های مالی و سرمایه گذاری

مقاله 2، دوره 4، شماره 1، فروردین 1402، صفحه 54-29   

نوع مقاله: پژوهشی

شناسه دیجیتال (DOI): 10.30495/afi.2023.1971292.1165

نویسندگان

سعید پاکدلان^* ؛ علیرضا آذربراهمان؛ صالح رفیعی

گروه حسابداری، مؤسسه آموزش عالی شاندیز، مشهد، ایران.

چکیده

هدف: گفتمان عملکرد پایداری شرکتی انگیزه فزاینده‌ای را برای شرکت‌ها برای بهبود مزیت رقابتی خود ایجاد کرده است. پژوهش حاضر به دنبال بررسی و آزمون رابطه تخصص و ویژگی‌های هیئت‌مدیره با عملکرد پایداری در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است.
روش‌شناسی پژوهش: از بین ویژگی‌های هیئت‌مدیره ویژگی‌های دوگانگی نقش مدیرعامل، مالکیت مدیریتی و استقلال هیئت‌مدیره مورد بررسی قرار گرفت. جامعه آماری پژوهش شامل 63 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی بازه زمانی 1392 الی 1399 می‌باشد. برای آزمون فرضیه‌های پژوهش از روش رگرسیون خطی چندگانه و با استفاده از نرم‌افزارهای ایویوز 10 و اکسل به تحلیل داده‌ها پرداخته شد.
یافته‌ها: نتایج پژوهش نشان می‌دهد که بین مالکیت مدیریتی، دوگانگی نقش مدیرعامل و استقلال هیئت‌مدیره با عملکرد پایداری رابطه مثبت و معناداری وجود دارد. در حقیقت، در شرکت‌هایی که دارای مالکیت مدیریتی و دوگانگی مدیرعامل، هیئت‌مدیره مستقل هستند، سطح عملکرد پایداری بیشتر است.
اصالت / ارزش‌افزوده علمی: به استناد یافته­های پژوهش حاضر، فعالان بازارهای مالی باید فعالیت­های پایداری و افشای کامل آن در صورت­های مالی ­را موردتوجه جدی­تر قرار دهند، سرمایه­گذاران نیز در تجزیه‌وتحلیل‌های خود باید ویژگی­های هیئت­مدیره و کمیته حسابرسی را جهت سرمایه­گذاری مدنظر داشته باشند.

کلیدواژه‌ها

استقلال هیئت‌مدیره؛ دوگانگی نقش مدیرعامل؛ عملکرد پایداری؛ مالکیت مدیریتی

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