تأثیر انتخابات ریاست جمهوری بر ارتباط ارزشی اطلاعات حسابداری در شرکت‌های دولتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری،دانشگاه پیام نور،تهران،ایران

2 کارشناس ارشد،گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران

چکیده

موضوع و هدف مقاله: این پژوهش باهدف بررسی تأثیر نوسان مالی و سیاسی بر ارتباط ارزشی اطلاعات حسابداری با تأکید بر نقش نوع مالکیت انجام شد.
روش پژوهش: پژوهش حاضر ازنظر روش‌شناسی توصیفی همبستگی است و از روش تحقیق شبه تجربی و پس رویدادی برای تحلیل داده‌ها استفاده‌شده است. جامعه آماری این پژوهش شامل کلیه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1392 تا 1402 می‌باشد. از میان این شرکت‌ها، با استفاده از روش نمونه‌گیری غربالگری، تعداد 151 شرکت به‌عنوان نمونه آماری انتخاب شدند. تجزیه‌وتحلیل داده‌ها با استفاده از روش رگرسیون چندمتغیره در سطح اطمینان 95 درصد و با بهره‌گیری از نرم‌افزار استاتا انجام شد.
یافته‌های پژوهش: نتایج تحقیق نشان داد که انتخابات ریاست جمهوری بر ارتباط ارزشی اطلاعات حسابداری تأثیر معناداری دارد که این تأثیر به‌صورت مستقیم بوده است. در شرکت های دولتی این ارتباط تضعیف میشود و در سال های قبل انتخابات و سال انتخابات ریاست جمهوری،ارتباط ارزشی اطلاعات حسابداری کاهش می بابد.
نتیجه‌گیری، اصالت و افزوده آن به دانش: این نتایج می‌تواند به تصمیم‌گیری‌های مالی و سرمایه‌گذاری در بازارهای مالی کمک کند و همچنین در طراحی سیاست‌های اقتصادی و مالی مؤثر در محیط‌های با نوسان سیاسی بویژه در شرکت های دولتی مفید واقع شود.
واژه‌های کلیدی: ارتباط اطلاعات حسابداری، انتخاب ریاست جمهوری، شرکت دولتی.
طبقه‌بندی موضوعی: G18-M48-M41

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The impact of presidential elections on the value relevance of accounting information in public companies.

نویسندگان [English]

  • seyed hesam vaghfi 1
  • Meraj Farhangdoost 2
1 Associate Professor, Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran
2 Department of Accounting,Faculty of Management, Tehran University, Tehran ,Iran
چکیده [English]

Subject and Purpose of the Article: This study aimed to investigate the effect of financial and political volatility on the value relationship of accounting information, with an emphasis on the role of ownership type.
Research Method: The present study is descriptive correlational in terms of methodology and quasi-experimental and post-event research methods have been used for data analysis. The statistical population of this study includes all companies listed on the Tehran Stock Exchange between 2013 and 2014. Among these companies, 151 companies were selected as a statistical sample using the screening sampling method. Data analysis was performed using the multivariate regression method at a confidence level of 95% and using Stata software.
Research Findings: The results of the study showed that political fluctuations (presidential elections) have a significant effect on the value relevance of accounting information, which is a direct effect. The type of ownership (government, private, institutional, etc.) has a significant effect on the relationship between political fluctuations and the value relevance of accounting information, the type of ownership has a negative and significant effect on the relationship between political fluctuations (year before the election) and the value relevance of accounting information. Also, the type of ownership has a negative and significant effect on the relationship between political fluctuations (year of the election) and the value relevance of accounting information, and the type of ownership has no significant effect on the relationship between political fluctuations (year after the election) and the value relevance of accounting information.

کلیدواژه‌ها [English]

  • Relationship between accounting information
  • presidential elections
  • public companies
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