افشا و گزارشگری ریسک شرکت‌ها: ارائه چارچوب جامع

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد گروه حسابداری، دانشگاه شیراز، شیراز، ایران.

2 دکترای گروه حسابداری، دانشگاه شیراز، شیراز، ایران.

10.22103/jak.2021.16194.3294

چکیده

هدف: اطلاعات مربوط به ریسک نقش مهمی در فرایند تصمیم‌گیری درست و ارزیابی شرکت‌ها ایفا می‌کنند. بر این اساس پژوهش حاضر به‌گونه تجربی به بررسی چارچوب جامع برای گزارشگری ریسک در شرکت‌های ایرانی می‌پردازد.
 روش: برای این منظور دیدگاه حسابرسان، دانشگاهیان و تحلیل‌گران مالی مورد بررسی قرار گرفت. داده‌های مورد نیاز با استفاده از ابزار پرسش‌نامه از نمونه‌ای شامل 203 نفر در سال 1395 جمع‌آوری و بااستفاده از آزمون‌های مقایسه‌ای مورد بررسی قرار گرفت.
 یافته‌ها: یافته‌های پژوهش نشان داد که در ارائه اطلاعات مربوط به ریسک باید گروه‌های مختلف ذی‌نفع شامل سرمایه‌گذاران، تحلیل‌گران مالی، اعتباردهندگان، دولت، مدیران، تامین‌کنندگان منابع (غیرمالی) و مشتریان مدنظر قرار گیرد. هدف ارائه اطلاعات ریسک باید کمک به بهبود تصمیم‌گیری و افشای ریسک‌ها به خصوص ریسک‌های مالی برای شرکت‌ها الزامی باشد. ویژگی‌های کیفی شامل مربوط بودن، قابل اتکا بودن، قابل مقایسه بودن، با اهمیت بودن، قابل درک بودن نیز باید مورد توجه قرار گیرد و فزونی منافع بر مخارج از راه دستورالعمل‌هایی تعیین شود. در رابطه با تعیین کمّی با کیفی بودن افشای ریسک، نیاز به وجود دستورالعملی مصوب بوده و در زمینه ریسک‌های کمّی، استفاده از فنون مختلف کمّی‌سازی مناسب است. هم‌چنین برای ارائه اطلاعات مربوط به ریسک باید به زمان گذشته و آینده و ریسک‌های مثبت و منفی توجه شود، ولی تمرکز بر اطلاعات آینده‌نگر و منفی باشد.
 نتیجه‌گیری: افشای اطلاعات مربوط به انواع ریسک‌ها شامل مالی، راهبردی، عملیاتی، درستی و توانمندی مورد نیاز ذی‌نفعان بوده و شرکت‌ها باید بر اساس اهمیت و اثرگذاری انواع ریسک‌ها آن‌ها را به صورت اولویت‌بندی شده ارائه دهند. یافته‌های پژوهش حاضر می‌تواند از سوی تدوین کنندگان الزامات گزارشگری و هم‌چنین نهادهای حرفه‌ای در تدوین مقررات و ارائه پیشنهادها برای افشای ریسک مورد استفاده قرار گیرد.

کلیدواژه‌ها


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