بررسی تأثیر کیفیت اقلام تعهدی و کیفیت افشا بر ناکارایی سرمایه‌گذاری در نیروی انسانی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه بوعلی سینا، همدان، ایران

2 دانشجوی دکتری حسابداری، دانشگاه بوعلی سینا، همدان، ایران

چکیده

وجود عدم تقارن اطلاعاتی و تضاد منافع بین مدیران و سهامداران، موجب بروز پدیدۀ خطر اخلاقی می‌شود. خطر اخلاقی به این معناست که امکان دارد مدیران تصمیماتی اتخاذ کنند که منافع سهامداران را تأمین نکند. از جمله تصمیمات ناکارا، می‌توان به سرمایه‌گذاری بیشتر یا کمتر از حد نیاز در نیرو اشاره کرد. یکی از راه‌های جلوگیری از اتخاذ تصمیمات ناکارای سرمایه‌گذاری، ارتقای کیفیت گزارشگری مالی است؛ زیرا این کار موجب افزایش نظارت ذی‎نفعان بر تصمیمات مربوط به تعیین تعداد نیروی انسانی واحد تجاری، می‌شود. در این پژوهش‌، تأثیر دو مؤلفۀ کیفیت گزارشگری مالی (کیفیت اقلام تعهدی و کیفیت افشا) بر درجۀ ناکارایی سرمایه‌گذاری در نیروی انسانی (بیش‎سرمایه‌گذاری و کم‎سرمایه‌گذاری در نیروی انسانی) در نمونه‌ای متشکل از 107 شرکت پذیرفته‎شده در بورس اوراق بهادار تهران در بازۀ زمانی 1382 تا 1393 بررسی شده است. نتایج پژوهش در کل نشان می‌دهد با افزایش کیفیت اقلام تعهدی و کیفیت افشا، میزان بیش‎سرمایه‌گذاری و کم‎سرمایه‌گذاری در نیروی انسانی کاهش می‌یابد و شرکت‌ها تعداد بهینه‌تری از کارکنان را به خدمت می‌گیرند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency

نویسندگان [English]

  • Abbas Aflatooni 1
  • Mahdi khazaei 2
چکیده [English]

Information asymmetry and conflicts of interest between management and shareholders lead to the phenomenon of moral hazard. Moral hazard means that the managers may make some decisions (e.g. investment decisions) that do not meet the interests of shareholders. Inefficient investment decisions include over or under-investment in firms’ labor and utilize the non-optimal number of human resources in business entity. One way to avoid inefficient investment decisions is providing the financial reporting quality; because the higher reporting quality increases the stakeholders’ ability to monitor the managers’ behaviors and decisions such as decisions on determine the number of labor in firms. This study investigates the impact of two measures of financial reporting quality (accruals and disclosure quality) on labor investment inefficiencies (include over and under-investment) in a sample of 107 firms listed in the Tehran Stock Exchange during 2003 - 2014. The research results show that the increase in accruals quality and disclosure quality decreases the labor over and under-investments inefficiencies and eventually, companies employ more optimal levels of human resource.

کلیدواژه‌ها [English]

  • Accruals quality
  • Disclosure Quality
  • Labor
  • over-investment
  • under-investment
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