فراتحلیل حاکمیت شرکتی و مدیریت سود

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکدۀ علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران

2 استادیار گروه آمار، دانشکدۀ علوم ریاضی دانشگاه فردوسی مشهد، مشهد، ایران

3 دانشجوی کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران

چکیده

در این پژوهش به‎منظور جمع­بندی دقیق­تر نتایج متضاد مطالعات متعدد انجام‎شده در زمینۀ تأثیر سازوکار­های حاکمیت شرکتی بر مدیریت سود، از روش فراتحلیل (متاآنالیز) برگرفته از طرح پژوهشی گارسیا ـ مکا و سانچز (2009) استفاده شده است. این روش روی­ نمونه‎ای شامل 49 مطالعه، مشتمل بر 30 مطالعۀ خارجی در دورۀ زمانی 2000 تا 2014 و 19 مطالعۀ داخلی طی سال‎های 1380 تا 1393 اجرا شد. متغیرهای مستقل دو دستۀ هیئت‎مدیره (استقلال و اندازۀ هیئت‎مدیره، دوگانگی نقش مدیر ارشد اجرایی) و ساختار مالکیت (مالکیت داخلی، نهادی و تمرکز مالکیت) در نظر گرفته شد و مدیریت سود، متغیر وابسته مد نظر قرار گرفت. برای تعیین روابط میان متغیرهای اصلی پژوهش و شناسایی متغیرهای تعدیل­کنندۀ این روابط، از ابزار اندازۀ اثر بهره برده شد. نتایج به‎دست‎آمده نشان می‌دهد: 1. نوع و علامت اقلام تعهدی به‎منزلۀ متغیر تعدیل­کننده، روابط میان اندازۀ هیئت‎مدیره، مالکیت نهادی و تمرکز مالکیت و مدیریت سود محسوب می­شوند و 2. مدل اقلام تعهدی و نوع سیستم حاکمیت شرکتی، موجب تعدیل­ روابط میان استقلال و اندازۀ هیئت‎مدیره و مدیریت سود می­شوند.

کلیدواژه‌ها


عنوان مقاله [English]

A Meta-Analysis of Corporate Governance and Earnings Management

نویسندگان [English]

  • Mohammadreza Abbaszade 1
  • Reza Hesarzade 1
  • Mahdi Jabbari Noghabi 2
  • Solmaz Arefi Asl 3
1 Assistant Prof., Faculty of Economic and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
2 Assistant Prof., Faculty of Mathematical Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
3 MSc. Student in Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
چکیده [English]

In this study, in order to summed up the findings and analyzes on the reasons of the differences between them, meta-analysis method (following Garcia-Meca & Sánchez‐Ballesta, 2009) is implemented on the statistical sample of 49 studies during 2000 to 2014, including 30 foreign studies and 19 studies from Iran. In this article, corporate governance mechanisms are determined as independent variables in two categories –board of directors including board independence, board size, and CEO duality and ownership structure including insider ownership, concentration, and institutional ownership. The earnings management is determined as a dependent variable. The effect size was calculated in order to determine the relationship between the main variables and also, to detect moderating variables. The findings show, at first, “the type and the sign of accruals” are as moderating variables for relationships between board size, concentration and institutional ownership and earnings management. Second, “the model of accruals” and also “the type of corporate governance system” moderate the relation between board independence and board size and earnings management.

کلیدواژه‌ها [English]

  • Board of directors
  • Corporate governance
  • Earnings management
  • Meta-analysis
  • Ownership Structure
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