میانجی‌گری کیفیت گزارشگری مالی در رابطه افشای اطلاعات با اهمیت پایداری و عملکرد شرکت

پناهی  درچه, مهرداد; دیدار, حمزه; منصور فر, غلامرضا; حیدری, مهدی; آشتاب, علی

doi:10.22103/jak.2024.23640.4073

میانجی‌گری کیفیت گزارشگری مالی در رابطه افشای اطلاعات با اهمیت پایداری و عملکرد شرکت

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران.

10.22103/jak.2024.23640.4073

چکیده

هدف: گذر از عصر صنعت به عصر اطلاعات موجب برجسته شدن نقش اطلاعات در فرایند تصمیم‌گیری شده است و باتوجه به اینکه امروزه سرمایه‌گذاران به منظور ارزیابی عملکرد شرکت‌ها از گزارش‌های پایداری و گزارش‌های مالی به عنوان مکمل یکدیگر استفاده می‌کنند. بنابراین، هدف پژوهش حاضر بررسی میانجیگری کیفیت گزارشگری مالی در رابطه افشای اطلاعات با اهمیت پایداری و عملکرد شرکت است.

روش: پژوهش حاضر از نظر هدف کاربردی و از منظر ماهیت و روش در زمره پژوهش‌های توصیفی- همبستگی قرار دارد. داده‌های مالی از صورت‌های مالی حسابرسی شده و داده‌های پایداری با تکنیک تحلیل محتوا و روش مپینگ از متن گزارش‌های هیئت مدیره (و یا پایداری) شرکت‌ها جمع‌آوری شد و در نهایت از اطلاعات 102 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1397 تا 1401 استفاده شد.

یافته‌ها: یافته‌ها نشان داد بین افشای اطلاعات با اهمیت پایداری و عملکرد شرکت رابطه مثبت و معناداری وجود دارد. همچنین، کیفیت گزارشگری مالی در رابطه افشای اطلاعات با اهمیت پایداری و عملکرد شرکت اثر میانجی‌گری مثبت و معناداری دارد.

نتیجه‌گیری: باتوجه به نتایج پژوهش شرکت‌هایی که بیشتر اقدام به افشای اطلاعات با اهمیت پایداری و از کیفیت گزارشگری مالی بالایی نیز برخوردار هستند عملکرد بهتری دارند. بنابراین بهبود و افزایش سطح افشای اطلاعات با اهمیت پایداری و افزایش کیفیت گزارشگری مالی باعث بهبود عملکرد شرکت می‌شود. دستاورد پژوهش حاضر این است که بینش جامع‌تری در زمینه افشاهای پایداری، توسعه مبانی نظری پایداری و گزارشگری مالی را برای ذینفعان فراهم نماید و باعث ایجاد مزیت رقابتی بین شرکت‌ها شده و در نهایت باعث افزایش عملکرد شرکت می‌شود.

کلیدواژه‌ها

موضوعات

حسابداری اجتماعی و محیطی

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