چکیده:
این پژوهش با هدف شناسایی تاثیر روابط سیاسی شرکت های پذیرفته شده در بورس و اوراق بهادار
تهران بر کیفیت اقلام تعهدی و سپس رابطه متغیرهای حسابداری کلیدی شرکت های دارای روابط سیاسی با کیفیت اقلام تعهدی انجام گرفته است. روش پژوهش از نوع همبستگی و مبتنی بر رگرسیون چند متغیره است. نتایج حاصل از این تحقیق در قلمرو زمانی پنج ساله 1384 تا 1388 نشان می دهد که وجود رابطه سیاسی در شرک تهای نمونه، منجر به کاهش کیفیت اقلام تعهدی می گردد. همچنین نتیجه آزمون فرضیه ها مبین آن است که شاخص کیفیت اقلام تعهدی با متغیرهای اندازه موسسه حسابرسی، شاخص سودآوری، و اهرم مالی رابطه مستقیم و با اندازه شرکت های دارای روابط سیاسی رابطه معکوس دارد. نهایتا هیچ شواهدی دال بر وجود رابطه معنادار بین متغیرهای تغییر حسابرس، تغییر مدیریت و رشد فروش با کیفیت اقلام تعهدی در این پژوهش مشاهده نگردید.
This study investigates the effect of political connections on accrual quality of firms listed in Tehran Stock Exchange. It also examines the relation between key accounting variables of politically connected firms and accrual quality. The methodology used in this research is correlation based on multiple regression .The results of the research for a 5-year data during the period between 2005-2009 show that political connections in sample companies have led to the decrease in accrual quality ، and also the results of testing hypotheses reveal that the accrual quality proxy has positive correlation with audit size ، profitability index and financial leverage. In contrast، it has poor correlation with the size of the politically connected firms which is not significantly statistical. Also، the findings of the study have not shown any significant evidence on the existence of significant relation among other variables such as auditor switching، management switching، and sale growth with accrual quality.
خلاصه ماشینی:
"پی نوشت crony capitalism : : Ball&et al :Aning Sejati olitical connections : : Bushman &Piotroski Relationship-based economics : : Chaney : Rajans & Zingals : Chaeboles : Fisman : Boubakri :Chiu & Joh : Cull&Xu : Dinc : Khwaja & Miqn :Faccio : Palepu :Chen : Carretta : Datta :Zhang & Zhang : Braggion and Moore : Niessen S.
2009,Political connections and earnings quality : evidence from Malaysia.
Boubakri, Narjess, Omrane Guedhami Dev Mishra, Walid Saffar,2012, Political connections and the cost of equity capital Journal of Corporate Finance journal homepage: www.
W,2012,The impact of political connections on firms operating performance and financing decisions , The Journal of Financial Research • Vol. XXXV, No. 3 • 397-4237.
The Quality of Accounting Information in Politically Connected Firms.
Srinidhi B, H Zhang, T Zhang , 2012 Auditor Choice and Earnings Quality in Politically Connected Firms: Evidence from Private Sector Firms in China SSRN 2000621- papers.
It also examines the relation between key accounting variables of politically connected firms and accrual quality.
The results of the research for the 5-year data during the period of 1384-1388 show that political connection in sample companies lead to decrease in the accrual quality , and also the results of testing the hypothesese reveal that the accrual quality proxy has positive correlation with audit size , profitability index and financial leverage .
Key words : relationship - based economics, political connections, political management, accrual quality, management switching, auditor switching"