بررسی ارتباط خطی و غیرخطی بین خودشیفتگی مدیرعامل و فعالیت اجتماعی شرکت‌ با توجه به نقش تعدیلی مالکیت سرمایه‌گذاران نهادی

پژوهش های مالی و رفتاری در حسابداری

مقاله 2، دوره 3، شماره 1 - شماره پیاپی 8، تیر 1402، صفحه 17-36   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30486/fbra.2023.1984413.1191

نویسندگان

یونس بادآور نهندی^{* 1}؛ مینا فرنود احمدی²

¹گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران

²دانشجوی دکتری حسابداری، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران

چکیده

خصوصیات اخلاقی از جمله خودشیفتگی بر اقدامات مدیران تاثیر وافری دارد. مطالعات نشان می دهد، این احتمال وجود دارد که شدت خودشیفتگی دارای اثرات متفاوتی بر فعالیت اجتماعی شرکت باشد. با توجه به نقش چشم‌‌‌اندازهای سرمایه‌گذاران نهادی در خصوص تصمیمات شرکت، در برخی از مطالعات به تاثیر سرمایه گذاران نهادی بر فعالیت اجتماعی شرکت تاکید شده است. هدف پژوهش حاضر، بررسی ارتباط خطی و غیرخطی بین خودشیفتگی مدیر عامل و فعالیت اجتماعی شرکت‌ با توجه به نقش تعدیلی مالکیت سرمایه گذاران نهادی می باشد. در پژوهش حاضر تعداد 60 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 7 ساله مورد بررسی قرار گرفت. برای سنجش خودشیفتگی مدیر عامل از برآیند دو معیار (نسبت WHR و مساحت امضا) استفاده شده است. برای سنجش فعالیت اجتماعی شرکت‌ از چک لیستی شامل 44 گزینه در شش بعد استفاده شده است. نتایج نشان می دهد که خودشیفتگی مدیرعامل با فعالیت اجتماعی شرکت‌ دارای رابطه خطی منفی می‌باشد و مالکیت سرمایه گذاران نهادی موجب تضعیف این ارتباط منفی می شود. همچنین بین خودشیفتگی مدیرعامل و فعالیت اجتماعی شرکت‌ رابطه غیرخطی معنادار U شکلی وجود دارد و مالکیت سرمایه گذاران نهادی موجب پهن‌تر شدن منحنی شده و تاثیر خودشیفتگی بر فعالیت اجتماعی شرکت را در سطوح مختلف تضعیف می نماید.

کلیدواژه‌ها

خودشیفتگی مدیرعامل؛ فعالیت اجتماعی شرکت‌؛ مالکیت سرمایه گذاران نهادی

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