عوامل تعیین‌کننده رفتار چسبندگی هزینه‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.

2 دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.

10.22103/jak.2019.12747.2797

چکیده

هدف: تحقیق حاضر درصدد شناسایی عوامل تعیین‌کننده رفتار چسبندگی هزینه‌ها شامل هزینه‌های تعدیل و هزینه‌های نمایندگی و هزینه‌های سیاسی و حاکمیت شرکتی در شرکت‌های پذیرفته‌شده بورس اوراق بهادار تهران است، که در آن از رویکرد الگو‌سازی معادلات ساختاری استفاده گردیده است.
روش: نمونة آماری تحقیق شامل 1695 سال- شرکت طی سال‌های 1385 تا 1395 است. به‌منظور دستیابی به الگوی بهینه رفتار هزینه‌ها از برنامه Smart_PLS استفاده‌شده است و تبیین الگو‌های ارزیابی برای تائید متغیرهای مکنون الگوی رفتار هزینه‌ها از طریق تحلیل عاملی تأییدی صورت گرفته است و در ادامه تحلیل عاملی اکتشافی و تحلیل رگرسیون چندگانه به‌منظور تعیین عوامل تعیین‌کننده چسبندگی هزینه‌ها به کار گرفته ‌شده است.
یافته‌ها: نتایج نشان می‌دهد که هزینه‌های تعدیل و هزینه‌های نمایندگی دارای رابطه مثبت با چسبندگی هزینه‌ها هستند، اما هزینه‌های سیاسی و حاکمیت شرکتی با چسبندگی هزینه‌ها رابطه منفی دارند.
نتیجه‌گیری: این نتایج برای مدیران به‌منظور درک رفتار هزینه جهت برنامه‌ریزی، کنترل و کاهش هزینه‌ها مفید است.

کلیدواژه‌ها


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