بررسی تطبیقی میزان افشای اختیاری در شرکت‌های مشمول اصل ۴۴ و پذیرفته‎ شده در بورس اوراق بهادار تهران قبل و بعد از واگذاری

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکدة مدیریت و حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران

2 کارشناس‎ارشد حسابداری، دانشکدة مدیریت و حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران

3 کارشناس اقتصاد، دانشکدة مدیریت و حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران

چکیده

پژوهش پیش رو به بررسی این موضوع می‎پردازد که تفاوت بین سطح افشای اختیاری قبل و بعد از واگذاری شرکتها، تنها از واگذارشدن آنها به بخش خصوصی ناشی می‎شود یا تغییراتی که بعد از واگذاری در ساختار مالکیت، نظام راهبری شرکتها و قوانین سازمان بورس به‎وجود میآید، این تفاوت را ایجاد میکند. برای این منظور از میان شرکتهای واگذار‌شده بین سال‌های 1381 تا 1388، 30 شرکت انتخاب شد و به‎کمک 96 گزارش سالانة هیئت‎مدیره به مجمع این شرکتها، نمره‎های افشای اختیاری آنها در سال‌های قبل و بعد از واگذاری محاسبه و بررسی شد. نتایج گویای آن بود که چهار متغیر نسبت مالکیت شخصی، نسبت مالکیت دولتی، نسبت اعضای غیرموظف هیئت‎مدیره و ساختار هدایتی یگانه، تأثیر معناداری بر سطح افشای اختیاری می‎گذارد، اما واگذاری شرکتها به بخش خصوصی، اثر چهار متغیر نام‎برده بر سطح افشای اختیاری را تشدید نمی‎کند.

کلیدواژه‌ها

عنوان مقاله [English]

A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer

نویسندگان [English]

  • Ahmad Nasseri 1
  • Mehdi Adibian 2
  • Javad Adibian 3
1 Assistant Professor, Accounting Department, Faculty of Management and Accounting, University of Sistan and Baluchestan, Zahedan, Iran
2 MSc. in Accounting, Faculty of Management and Accounting, University of Sistan and Baluchestan, Zahedan, Iran
3 BSc. in Economics, Faculty of Management and Accounting, University of Sistan and Baluchestan, Zahedan, Iran
چکیده [English]

This study examines the level of voluntary disclosure in Iranian companies. It is examined if the volume of voluntary disclosure is influenced by transferring a governmental company to private sector. To reveal the impact of privatization on the volume of the voluntary disclosure, a sample of 30 companies transferred from public to private sector since 2003 to 2010, is selected. This sample includes 96 Boards of Directors Reports. The results indicate that the four variables of private ownership, the proportion of state ownership, the proportion of outside board members and leadership structure have significant effects on the level of voluntary disclosure, but  transferring the governmental companies to private sector has not increased the positive effect of the above variables.

کلیدواژه‌ها [English]

  • Assignment
  • Corporate governance
  • Ownership Structure
  • rules of exchange
  • Voluntary disclosure

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