تأثیر غیرخطی رقابت در بازار محصول بر کیفیت سود

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه بین‌المللی امام خمینی (ره)

2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه بین‌المللی امام خمینی (ره)

چکیده

کیفیت سود بالاتر، هم هزینه و هم منفعت دارد و از طرفی رقابت در بازار محصول می‌تواند دارای اثرات چندگانه بر بعضی از متغیرها باشد. این عوامل باعث شده است نتایج پژوهش‌های پیشین که در آنها رابطۀ بین کیفیت سود و رقابت در بازار محصول با استفاده از رگرسیون خطی بررسی شده است، متناقض باشد. نتایج متناقض به‌دست‌آمده نشان می‌دهد که رابطۀ واقعی بین دو متغیر، به‌صورت غیرخطی است. در این مقاله رابطۀ غیرخطی بین کیفیت سود و رقابت در بازار محصول بررسی شده است. به‌منظور اندازه‌گیری رقابت در بازار محصول، مجموع فضای کسب‌وکار و همگن بودن تولید در نظر گرفته شده است. کیفیت سود بر اساس سه الگو و رقابت در بازار محصول بر مبنای چهار معیار، اندازه‌گیری شده است. همچنین علاوه بر مقادیر «شرکت سال» از مقادیر «صنعت- سال» هم استفاده شده و بدین ترتیب فرضیۀ پژوهش در حالت‌های مختلف مورد آزمون قرار گرفته است. برای آزمون‌های فرضیۀ پژوهش از اطلاعات 91 شرکت بورس اوراق بهادار تهران طی شش سال (1387 تا 1392) استفاده شده است. به‌طورکلی نتایج به‌دست‌آمده با استفاده از رگرسیون غیرخطی نشان‌دهندۀ وجود رابطۀ «U شکل معکوس» بین رقابت بالفعل و کیفیت سود است؛ اما این رابطۀ بر اساس رقابت بالقوه وجود ندارد. همچنین نتایج نشان می‌دهد که فرضیۀ پژوهش، هم در سطح «شرکت- سال» و هم در سطح «صنعت- سال» تأیید شده است.

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