ارائه مدلی برای ارزیابی گزارشگری ریسک شرکتی در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

2 دانشیار گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

3 دانشیار گروه مدیریت صنعتی، دانشگاه علامه طباطبائی، تهران، ایران.

10.22103/jak.2021.17904.3531

چکیده

هدف: هدف از این پژوهش شناسایی ابعاد، مؤلفه‌ها و شاخص‌های گزارشگری ریسک و ارائه مدلی برای ارزیابی گزارشگری ریسک شرکتی در ایران است.
 روش: در راستای اهداف پژوهش، ابتدا با بررسی مبانی نظری و پیشینه پژوهش و انجام مصاحبه‌های نیمه ساختاریافته با خبرگان، ابعاد، مؤلفه‌ها و شاخص‌های حاکم بر گزارشگری ریسک شرکتی استخراج و با استفاده از تکنیک دلفی فازی مورد اجماع و غربالگری قرار گرفت؛ سپس با به کارگیری رویکرد ترکیبی دیمتل و فرایند تحلیل شبکه‌ای (دنپ)، روابط بین معیارها مشخص و اولویت‌بندی و وزن‌دهی آن‌ها صورت پذیرفت.
 یافته‌ها: نتایج پژوهش حاکی از اجماع خبرگان بر پذیرش تمام شاخص‌ها در مرحله دلفی فازی است. بر اساس دیدگاه خبرگان، بعد کیفیت افشای ریسک اهمیت بیشتری نسبت به ابعاد ساختار متن و کمیت افشای ریسک دارد و شاخص‌های پوشش، چشم‌انداز و اندازه اثر اقتصادی افشای ریسک، بیشترین وزن را به خود اختصاص داده‌اند.
 نتیجه‌گیری: یافته‌های پژوهش نشان می‌دهند گزارش ریسک‌های اصلی شرکت، نحوه مدیریت این ریسک‌ها و کمی کردن اثرات آنها، در درجه بالاتری از اهمیت قرار دارند. با توجه به اثرگذاری بعد کیفیت و اثرپذیری ابعاد ساختار متن و کمیت افشای ریسک، توجه به بهبود کیفیت افشای ریسک می‌تواند ساختار متن و کمیت افشای ریسک را نیز بهبود بخشد. نتایج این پژوهش می‌تواند در ارزیابی، مقایسه و رتبه‌بندی گزارش‌های ریسک شرکت‌ها و تدوین ضوابط و رهنمودهای افشای اطلاعات ریسک توسط نهادهای نظارتی، افشای مناسب‌تر اطلاعات ریسک توسط شرکت‌ها و افزایش آگاهی ذینفعان از وضعیت ریسک شرکت و بهبود تصمیم‌گیری آنها مؤثر باشد.

کلیدواژه‌ها


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