تأملات اخلاقی

تأملات اخلاقی

رعایت اصول اخلاق حرفه‌ای در معامله با اشخاص وابسته با تأکید بر نقش ویژگی‌های مدیرعامل شرکت های پذیرفته شده بورس اوراق بهادار تهران در دوره زمانی دهه 90

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 استادیار گروه مدیریت، دانشگاه پیام نور، تهران، ایران
3 کارشناس ارشد گروه حسابداری، دانشگاه پیام نور، تهران، ایران
4 گروه حسابداری، دانشگاه فنی و حرفه ای، تهران، ایران
چکیده
معامله با اشخاص وابسته عملکرد شرکت ها را در زمینه نقدینگی و سود آوری تحت تأثیر قرار می‌دهد. باتوجه به اینکه مدیرعامل نقش مهمی در اداره شرکت ایفا می­کند و به‌عنوان یک رکن اساسی در پیشبرد اهداف سازمان مطرح می­باشند می‌توان بیان کرد که ویژگی‌های مدیرعامل در کیفیت فرایند گزارشگری مالی می‌تواند تاثیرگذار باشد و گزارشگری مالی متقلبانه و عدم رعایت اخلاق  حرفه‌ای را سبب گردد. هدف این پژوهش بررسی رعایت اصول اخلاق حرفه‌ای در معامله با اشخاص وابسته با تأکید بر نقش ویژگی‌های مدیرعامل ‌است. جامعه آماری این پژوهش،شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. به این منظور، با استفاده از داده­های مربوط به 150 شرکت طی دورهٔ زمانی ده‌ساله (سال 1390 الی 1399) با استفاده از مدل رگرسیون چند متغیره مورد بررسی قرارگرفته است. نتایج حاصل از آزمون فرضیه‌ها نشان داد که عدم رعایت اخلاق حرفه‌ای (وجود تقلب در گزارشگری مالی) بر معامله با اشخاص وابسته تأثیر مثبت و معناداری دارد. همچنین نفوذ مدیرعامل، تجربه، توانایی و خودشیفتگی مدیرعامل بر رابطه بین عدم رعایت اخلاق حرفه‌ای (وجود تقلب در گزارشگری مالی) و معامله با اشخاص وابسته تأثیر معناداری دارد. درنهایت می‌توان بیان کرد معاملات با اشخاص وابسته می­تواند به‌عنوان یک ‌راه بهینه­سازی تخصیص منابع داخلی، کاهش هزینه معاملات استفاده شود؛ اما رفتار فرصت‌طلبانه و غیراخلاقی مدیران نتایج عملیات را گمراه می‌کند یا اثر نامساعدی بر ثروت سهامداران اقلیت بگذارد.
کلیدواژه‌ها

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  • تاریخ دریافت 29 اردیبهشت 1402
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