پیامدهای گزارشگری مالی متقلبانه بر منابع انسانی شرکت ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

2 دانشیار و عضو هیأت علمی دانشگاه علامه طباطبایی

3 کارشناس ارشد حسابداری دانشگاه مازندران

10.22080/shrm.2021.3397

چکیده

گزارشگری مالی متقلبانه، آثار سوئی بر گروه‌های برون‌سازمانی و داخل سازمانی از جمله منابع انسانی شرکت‌ها  به‌جا می گذارد. اگر کارکنان تحت تاثیر گزارشگری مالی متقلبانه شرکت قرار بگیرند، همراه با سایر سهامداران آسیب می بینند. هدف از این پژوهش،  بررسی پیامدهای گزارشگری مالی متقلبانه بر منابع انسانی شرکت‌ها است. به این منظور از نمونه‌ای شامل 165 شرکت حاضر در بورس اوراق بهادار تهران برای یک دوره ی 10 ساله از سال 1388 تا 1397 استفاده شد. پژوهش حاضر از لحاظ طبقه بندی برحسب روش، از نوع تحقیقات توصیفی-تحلیلی است و ازآنجایی ‌که از اطلاعات تاریخی شرکت‏ها استفاده‌ شده است، بر مبنای هدف نیز از نوع تحقیقات کاربردی است. برای اندازه گیری منابع انسانی از دو شاخص تغییرات تعداد کارکنان و همچنین حقوق و دستمزد آن‌ها استفاده شده است. داده های پژوهش از صورت های مالی شرکت ها استخراج گردیده و با استفاده از مدل رگرسیونی به روش داده های ترکیبی مورد تجزیه و تحلیل با استفاده از نرم افزار ایویوز قرار گرفت. یافته های پژوهش نشان داد که در سال‌های مورد بررسی بین گزارشگری مالی متقلبانه و تغییرات تعداد کارکنان در دوره ی تقلب و دوره‌های قبل و بعد از تقلب رابطه ی معناداری وجود داشته و همچنین بین گزارشگری مالی متقلبانه و حقوق و دستمزد کارکنان در دوره ی تقلب و دوره‌های قبل و بعد از تقلب رابطه ی معناداری وجود دارد. این روابط در شرکت‌های با رشد بالا و رشد پایین دارای تفاوت معنا‌داری است.

کلیدواژه‌ها


عنوان مقاله [English]

Consequences of fraudulent financial reporting on companies human resources

نویسندگان [English]

  • Ghodratollah Barzegar 1
  • Yahya Hasas yeganeh 2
  • Nasim Hasani Hemmat Abadi 3
1 Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.
2 Associate Professor and Faculty Member of Allameh Tabatabai University
3 Master of Accounting, University of Mazandaran
چکیده [English]

Fraudulent financial reporting has adverse effects on external and internal groups, including human resources. If employees are affected by the company's fraudulent financial reporting, they will be harmed along with other shareholders. The purpose of this study is to investigate the consequences of fraudulent financial reporting on corporate human resources. For this purpose, a sample of 165 companies listed on the Tehran Stock Exchange for a period of 10 years from 2009 to 2018 was used. The present study is a descriptive-analytical research in terms of classification in terms of method, and since the historical information of companies has been used, it is also an applied research based on the purpose. To measure human resources, two indicators of changes in the number of employees as well as their salaries have been used. The research data were extracted from the financial statements of companies and analyzed using a regression model using a combined data method using Ives software. Findings showed that in the years under review, there was a significant relationship between fraudulent financial reporting and changes in the number of employees in the fraud period and before and after fraud, and also between fraudulent financial reporting and staff salaries in the fraud period and previous periods. And there is a significant relationship after cheating. These relationships are significantly different in high-growth and low-growth companies.

کلیدواژه‌ها [English]

  • Wages
  • Number of employees
  • fraudulent financial reporting
  • Companies Human Resources
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