تحلیل تأثیر توانایی مدیریت بر ارزش شرکت در پاسخ به تهدیدات رقابتی بازار

فصلنامه مطالعات مدیریت و توسعه پایدار

دوره 1، شماره 1، خرداد 1400، صفحه 125-149   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30495/msds.2021.1938936.1010

نویسندگان

سید حسام وقفی^{* 1}؛ اعظم رجبی جیرنده²؛ زینب نوربخش حسینی³

¹استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

²کارشناس ارشد حسابداری، دانشگاه پیام نور، ایران، تهران.

³گروه حسابداری، دانشگاه فنی و حرفه ای، تهران، ایران.

چکیده

هدف این تحقیق، تحلیل تأثیر توانایی مدیریت بر ارزش شرکت در پاسخ به تهدیدات رقابتی بازار است. در  این تحقیق شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران برای سال‌های 1390 تا 1398 مورد بررسی قرار گرفته‌اند و توانایی مدیریت به عنوان متغیر مستقل و ارزش شرکت به عنوان متغیر وابسته در نظر گرفته شده است. این تحقیق از جمله تحقیقات کاربردی می باشد و از لحاظ ماهیت جزء تحقیقات توصیفی قرار داشته و از منظر روش، در دسته تحقیقات همبستگی قرار گرفته است. همچنین، در این پژوهش از روش کتابخانه‌ای، برای جمع‌آوری داده‌ها استفاده شده است. داده‌های پژوهش از طریق جمع‌آوری داده‌های شرکت‌های نمونه با مراجعه به صورت‌های مالی، یادداشت‌های توضیحی و ماهنامه بورس اوراق بهادار انجام گرفته است. بر اساس روش حذف سیستماتیک، تعداد 133 شرکت به عنوان نمونه آماری انتخاب گردید. برای توصیف و تلخیص داده‌های جمع‌آوری شده، از آمارتوصیفی و استنباطی استفاده شده است. به منظور تحلیل داده ها ابتدا پیش آزمون های ناهمسانی واریانس، آزمون F لیمر، آزمون هاسمن و آزمون جارک – برا و سپس از آزمون رگرسیون چند متغیره برای بررسی فرضیه های تحقیق (نرم‌افزار ای‌ویوز) استفاده گردیده است. نتایج این پژوهش نشان می‌دهد که توانایی مدیران بر ارزش شرکت تأثیر داشته و تهدیدات رقابتی بر رابطه بین توانایی مدیران و ارزش شرکت تأثیر گذار است.

کلیدواژه‌ها

توانایی مدیریت؛ تهدیدات رقابتی؛ ارزش شرکت

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