نقش سبک مدیریتی در چسبندگی هزینه و ارزش سهامداران

ودیعی, محمد حسین; پوریوسف, اعظم

doi:10.22103/jak.2023.20334.3783

نقش سبک مدیریتی در چسبندگی هزینه و ارزش سهامداران

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ دانشیار گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران.

² استادیار گروه حسابداری، دانشکده مدیریت، حسابداری و اقتصاد، دانشگاه پیام نور، ایران.

10.22103/jak.2023.20334.3783

چکیده

هدف: هدف پژوهش حاضر بررسی اثر سبک مدیریتی بر چسبندگی هزینه‌های عمومی، اداری و فروش در سطح شرکت و همچنین تأثیر آن بر ارزش سهامداران است.
روش: در پژوهش حاضرچگونگی ارتباط چسبندگی مازاد هزینه‌های اداری و فروش ناشی از تصمیمات مدیران عامل با ارزش شرکت مورد بررسی قرار گرفت. بر اساس تئوری نمایندگی و نظریه نئوکلاسیک، سبک تصمیم گیری مدیران عامل به میزان قابل توجهی در سطح چسبندگی هزینه‌ها مؤثر است. از این رو فرضیه‌های پژوهش بر اساس شناسایی اثرات ثابت مدیرعامل بر چسبندگی هزینه‌های اداری و فروش و ارتباط منفی بین چسبندگی مازاد مربوط به مدیر عامل و ارزش شرکت تدوین گردید و بر اساس اطلاعات 1395 سال- شرکت از بورس اوراق بهادار تهران طی دوره زمانی 1389 تا 1399 با استفاده از تحلیل رگرسیون چند متغیره مورد آزمون قرار گرفت.
یافته‌ها: نتایج حاکی از آن است که انتخاب‌ها و سبک مدیریتی مدیران عامل در چسبندگی هزینه‌ها ، نقش قابل ملاحظه ایی دارد و این سبک مدیریتی بر ارزش شرکت، تأثیر مثبتی دارد.
نتیجه‌گیری: نتایج این پژوهش، از اولین شواهدی محسوب می‌شود که نشان می‌دهد سبک انتخاب و تصمیم‌گیری مدیران بر چسبندگی هزینه تأثیر دارد و چسبندگی هزینه می‌تواند یک عنصر مفید برای شرکت و سهامداران باشد.

کلیدواژه‌ها

موضوعات

راهبری شرکتی

مراجع

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