نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناسی ارشد حسابداری، دانشگاه بین المللی امام رضا (ع)، مشهد، ایران.
2 استاد گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران.
3 کارشناسی ارشد حسابرسی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.
چکیده
هدف این پژوهش، بررسی رابطه بین مدیریت ریسک سازمانی و افشای مسئولیت‌های اجتماعی شرکت، و همچنین بررسی اثر تعدیلکنندگی مدیریت سود واقعی بر این رابطه است. دادههای بهکار گرفته شده، شامل 102 شرکت پذیرفته در بورس اوراق بهادار تهران در بازه زمانی سالهای 1393 تا 1399 است. جهت بررسی فرضیه‌ها از مدل رگرسیون خطی چندگانه با استفاده از دادههای تابلویی استفاده شده است. نتایج بهدست آمده از این پژوهش نشان می‌دهد که بین مدیریت ریسک سازمانی و افشای مسئولیت اجتماعی رابطه معنیدار و مثبت وجود دارد. این نتیجه میتواند به این دلیل باشد که مدیریت ریسک سازمانی با ایجاد یک دید از بالا به پایین و هدایت ریسکهای مضر آتی از سوی جامعه که ممکن است رخ بدهند و شرکت را از ریل موفقیت خارج کنند، گرایش مدیران به فعالیتهای مسئولیت اجتماعی را بیشتر میکند. همچنین، مدیریت سود واقعی این رابطه را تقویت میکند. در واقع تعامل استراتژی مدیریت سود واقعی با مدیریت ریسک سازمانی، بستر لازم را از طریق افزایش بهرهوری کوتاهمدت و در نتیجه رفع نگرانی مدیران برای حفظ جایگاه و منافعشان، آنها را به اجرای فعالیتهای ارزشمند اجتماعی و دارای منافع آتی تشویق میکند. نتایج پژوهش ما پیامدهای استراتژیک حیاتی برای ذینفعان و قانونگذاران مرتبط با فرصتطلبی مدیریتی و مکانیزم حاکمیت شرکتی دارد.
کلیدواژه‌ها
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