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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