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تأثیر رقابت بازار محصول بر رابطه بین استراتژی تجاری و مدیریت سود | ||
| مطالعات حسابرسی مطهر | ||
| مقاله 1، دوره 1، شماره 2، مرداد 1403، صفحه 15-40 اصل مقاله (881.99 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| نویسندگان | ||
| محمد ایمانی برندق1؛ فاروق عبداله پور* 2؛ نسرین قدمیاری3 | ||
| 1دانشیار گروه حسابداری، دانشگاه زنجان ، زنجان، ایران | ||
| 2حسابداری، مدیریت، تهران، تهران، ایران | ||
| 3دانشجوی دکتری حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران | ||
| تاریخ دریافت: 03 مرداد 1402، تاریخ بازنگری: 02 مهر 1402، تاریخ پذیرش: 03 آبان 1402 | ||
| چکیده | ||
| هدف: هدف این پژوهش بررسی تأثیر رقابت بازار محصول بر رابطه بین استراتژی‌های تجاری (استراتژی رهبری هزینه و استراتژی تمایز محصول) با مدیریت سود اختیاری می‌باشد. روش: تحقیق حاضر از نظر هدف، تحقیقی کاربردی و از نظر ماهیت و روش، توصیفی و از نوع همبستگی است. از نظر شیوه گردآوری داده تحقیق نیمه تجربی پس رویدادی در حوزه تحقیقات اثباتی حسابداری است که با استفاده از رگرسیون چند متغیره انجام شده است. نمونه آماری شامل 113 شرکت بورس اوراق بهادار تهران طی سال‌های 1391 الی 1398 می باشد. یافته‌ها: نتایج تجزیه و تحلیل فرضیه‌ها با استفاده از رگرسیون داده‌های ترکیبی بیانگر این است که استراتژی رهبری هزینه ارتباط مثبت و معناداری با مدیریت سود مبتنی بر اقلام تعهدی اختیاری دارد و رقابت بازار محصول به عنوان متغیر تعدیل‌گر قادر به تعدیل و تشدید این رابطه بوده است. از طرفی استراتژی تمایز رابطه منفی و معناداری با مدیریت سود مبتنی بر اقلام تعهدی اختیاری دارد اما رقابت بازار محصول تاثیر معناداری بر رابطه استراتژی تمایز و مدیریت سود ندارد است. نتیجه‌گیری: هرچه شرکت‌ها سهم از بازار بیشتری داشته باشند ارتباط مثبت بین استراتژی رهبری هزینه و مدیریت سود بیشتر خواهد بود، از طرفی هر چه شرکت‌ها تمایل بیشتری به استراتژی تمایز داشته باشند، مدیریت سود کمتری ارائه می‌کنند. | ||
| عنوان مقاله [English] | ||
| Influence of product market competition on the relationship between business strategy and earnings Management | ||
| نویسندگان [English] | ||
| Mohammad Imani Barandagh1؛ Faruq Abdollahpour2؛ Nasrin ghadamyari3 | ||
| 11- Associate Professor of Accounting, Zanjan University, Zanjan, Iran. | ||
| 2Management، Accounting، Tehran، Tehran، Iran | ||
| 3Ph.D. student of Accounting, Alzahra University, Tehran, Iran | ||
| چکیده [English] | ||
| In This Study, The influence of product market competition on the relationship between business strategy (Cost leadership strategy and product differentiation strategy) and accrual-based earnings management has been investigated. product market competition as a moderator variable and the variables of cost and differentiation strategies are in the role of the independent variable of the research. Also, the variable of accrual-based earnings management has been the dependent variable of the research. For this purpose, data related to113 companies listed on the Tehran Stock Exchange for the period between 2014 to 2020 were used. the results show that cost leadership strategy has a positive and significant relationship with accrual-based earnings management and product market competition as a moderator variable has been able to adjust and intensify this relationship. the differentiation strategy has a negative and significant relationship with the accrual-based earnings management. however, the moderator variable of product market competition does not have a significant influence on the relationship between differentiation strategy and earnings management. | ||
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