توانایی مدیریتی و هموارسازی سود

رسولخانی, محمدباقر; بولو, قاسم

doi:10.22103/jak.2023.20986.3848

توانایی مدیریتی و هموارسازی سود

نوع مقاله : مقاله پژوهشی

نویسندگان

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

² دانشیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

10.22103/jak.2023.20986.3848

چکیده

هدف: هموارسازی به عنوان یکی از الگوهای مدیریت سود ابزاری در اختیار مدیران است. مدیران قادر هستند از این ابزار در جهت اهداف خود از جمله فرصت‌طلبی و یا علامت‌دهی به بازار استفاده نمایند. توانایی مدیریتی می‌تواند عاملی برای انتخاب این ابزار برای علامت‌دهی به بازار در جهت مدیریت سود خوب باشد. بر این اساس، هدف پژوهش حاضر بررسی نقش توانایی مدیریتی در هموارسازی سود و ارتباط آن با محتوای اطلاعاتی سود است.
روش: برای آزمون فرضیه‌های پژوهش با پیروی از مطالعات پیشین از مدل رگرسیونی داده‌های ترکیبی استفاده شده است. نمونه‌های پژوهش شامل 791 سال- شرکت از شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1391-1397 (داده‌های مالی 1400-1388) است.
یافته‌ها: شواهد نشان می‌دهند توانایی مدیریتی با هموارسازی سود رابطه مثبتی دارد و مدیران با توانایی بالا اطلاعات آینده‌نگرانه‌تری را از طریق هموارسازی سود ارائه می‌دهند و از این طریق موجب افزایش محتوای اطلاعاتی سود در مورد عملکرد آتی می‌شوند.
نتیجه‎گیری: توانایی مدیران را می‌توان به‌عنوان یکی از عوامل اصلی در به‌کارگیری هموارسازی سود به‌عنوان ابزاری جهت مخابره اطلاعات شرکت به بازار در نظر گرفت، در واقع مدیران توانمند از هموارسازی سود جهت کاهش عدم تقارن اطلاعاتی استفاده می‌کنند و از این طریق به طور غیرمستقیم به بازار علامت می‌دهند.

کلیدواژه‌ها

موضوعات

حسابداری مالی

مراجع

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