بحران مالی و تکنیک هموارسازی سود

نوع مقاله: مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران

2 گروه حسابداری،واحد کرمانشاه،دانشگاه آزاد اسلامی، کرمانشاه، ایران

3 گروه اقتصاد، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران

چکیده

بحران مالی به عنوان یک فرآیند طولانی مدت است که بر بسیاری از جنبه های مالی و عملیاتی شرکت ها تاثیر می گذارد و سیستم گزارشگری مالی با بکارگیری روش های متفاوت حسابداری نقش اساسی در این فرآیند دارد. هدف این پژوهش، تحلیل بحران مالی با بکارگیری روش هموارسازی سود و درنظرگرفتن اثرات متغیرهای تئوری اثباتی حسابداری می باشد. این پژوهش یک تحقیق تحلیلی از نوع نیمه تجربی می باشد که به لحاظ هدف کاربردی بوده و جزء پژوهش های توصیفی طبقه بندی می گردد. داده های پژوهش با استفاده از نمونه ای شامل 144 شرکت پذیرفته شده در بورس اوراق بهادار تهران، طی دوره 10 ساله (1386 الی 1395) به روش داده های ترکیبی و مدل رگرسیون چند متغیره مورد تحلیل قرار گرفته اند. نتایج حاصل از فرضیه اول تا سوم بیانگر آن است که بین فقدان نقدینگی، ناتوانی در ایفای تعهدات و شکست عملیات با هموارسازی سود رابطه معناداری وجود ندارد و به این دلیل است که شرکت ها در شرایط بحران مالی مذکور توجه بهینه به استفاده از هموارسازی سود نداشته اند. همچنین بین ورشکستگی با هموارسازی رابطه معنادار و معکوس وجود دارد که نشان می دهد شرکت های مواجه با ورشکستگی از طریق هموارسازی سود، بدنبال بهبود شرایط ورشکستگی می باشند.

کلیدواژه‌ها


عنوان مقاله [English]

Financial crisis and profit smoothing technique

نویسندگان [English]

  • Behrooz Ghorbani 1
  • mehrdad ghanbari 2
  • babak jamshidinavid 2
  • Alireza Moradi 3
1 Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 Department of accounting , Kermanshah Branch, Islamic Azad University ,Kermanshah, Iran
3 Department of economics, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
چکیده [English]

The financial crisis is a long-term process which affects many financial and operational aspects of companiesand the financial reporting system has played a major role in this process by employing different accounting methods.The purpose of this study is to analyze the financial crisis by applying the method of smoothing the profit and considering the effects of the variables of the positive accounting theory.This research is a semi-experimental analytical researchWhich is applied in terms of purpose and is classified as descriptive research. Data were analyzed using a sample of 144 listed companies in Tehran Stock Exchange,during the period of 10 years (2007 to 2016), the data were combined and the multivariate regression model was analyzed.The results of the first to third hypotheses indicate thatthere is no significant relationship between the lack of liquidity, the inability to fulfill obligations and the failure of the operation with the profit smoothingand the reason for this is that the companies did not pay much attention to the use of smoothing in the context of the financial crisis.There is also a significant and inverse relationship between bankruptcy and profit smoothingwhich shows that companies facing bankruptcy by smoothing the profits seek to improve the conditions of bankruptcy.

کلیدواژه‌ها [English]

  • "Profit Smoothing"
  • "Financial Crisis"
  • "Lack of Liquidity"
  • "Operation failure" and Failure to fulfill obligations
  • "Bankruptcy"
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