بررسی تأثیر جامعه‌پذیری مالی بر رضایتمندی مالی سرمایه‌گذاران با توجه به نقش میانجی‌گری جزم‌نگری مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران.

2 استادیار گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران.

10.22103/jak.2022.18668.3633

چکیده

هدف: این پژوهش به بررسی تجربی نقش میانجی‌گری جزم‌نگری مالی بر توضیح رابطه بین جامعه‌پذیری مالی و رضایتمندی مالی می‌پردازد.
 روش: در این راستا ۴۵۰ پرسشنامه بین سرمایه‌گذاران در بورس اوراق بهادار تهران توزیع شد. از میان ۴۳۰ مورد جمع‌آوری‌شده، ۳۹۸ از آنها پذیرفته شد و از روش معادلات ساختاری (SEM) و نرم‌افزار آماری آموس نسخه ۲۶ برای تحلیل داده‌ها استفاده گردید. همچنین برای برآورد مقدار پارامترهای ناشناخته از روش تخمین حداکثر درست نمایی (MLE) استفاده شده است.
 یافته‌ها: نتایج حاکی از آن است که جامعه‌پذیری مالی بر رضایتمندی مالی تأثیری مثبت و معنادار و بر جزم‌نگری مالی تأثیر منفی و معناداری دارد. همچنین جزم‌نگری مالی بر رضایتمندی مالی اثر منفی و معناداری می‌گذارد. به طور کلی نتایج نشان می‌دهد که در رابطه بین جامعه‌پذیری و رضایتمندی مالی، متغیرجزم‌نگری مالی نقش میانجی (واسطه) دارد و از آنجا که جامعه‌پذیری مالی هنگام عدم وجود جزم‌نگری مالی، به طور مستقیم بر رضایتمندی مالی اثر می‌گذارد، در رابطه مذکور نقش میانجی «جزئی» را ایفا می کند.
 
نتیجه‌گیری: با توجه به تأثیر مثبت جامعه‌پذیری مالی که یکی از ابعاد آن شبکه‌های ارتباط جمعی اجتماعی است بر رضایتمندی مالی، شایسته است شرکت‌ها در راستای تحقق اهداف گزارشگری مالی، افشاء داوطلبانه اطلاعات و علامت‌دهی که منجر به کاهش ریسک و عدم تقارن اطلاعاتی می‌شود، نسبت به اطلاع‌رسانی از طریق روش‌های نوین مانند شبکه‌های اجتماعی و افزودن آنها به روش‌های گزارشگری پیشین اقدام نمایند. همچنین با افزایش اقدامات برای جامعه‌پذیری مالی از قبیل توسعه شبکه‌های اجتماعی، می توان بر کاهش جزم نگری مالی سرمایه‌گذاران و افزایش اعتماد آنها که مانعی برای سرمایه‌گذاری تلقی می گردد، تأثیر گذاشت. بنابراین، با افزایش حجم سرمایه‌گذاری در بازار سرمایه، ضمن کاهش ریسک‌های ورود به بازار و رونق آن، شاهد ارتقاء رضایتمندی مالی سرمایه‌گذاران و اطمینان بیشتر آنها خواهیم بود. به علاوه با افزایش رضایتمندی مالی افراد، موجبات افزایش میزان سرمایه‌گذاری ها فراهم خواهد آمد.

کلیدواژه‌ها


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