تاثير حقوق محيط زيست شركت‌ها بر هموارسازي سود

The Impact of Companies Environmental Law on Earnings Smoothing

ﺳـﺮﻣﺎﯾﻪﮔﺬاران، اﻋﺘﺒﺎردﻫﻨـﺪﮔﺎن و ﺗﺤﻠﯿـﻞﮔـﺮان ﻣـﺎﻟﯽ ﻋﻼﻗﻪﻣﻨﺪﻧـﺪ اﻃﻼﻋـﺎت ﺑﯿﺸـﺘﺮي راﺟـﻊﺑـﻪ ﻫﻤﻮارﺳﺎزي ﺳﻮد در ﺷﺮﮐﺖﻫﺎي ﺳﺮﻣﺎﯾﻪﭘﺬﯾﺮ داﺷﺘﻪ ﺑﺎﺷﻨﺪ؛ ﺑﻪﺧﺼﻮص اﮔﺮ اﯾﻦ اﻃﻼﻋﺎت ﺑﺮ ﺗﺼﻤﯿﻢﮔﯿﺮي آنﻫﺎ ﻣﺆﺛﺮ ﺑﺎﺷﺪ. ﺳﺮﻣﺎﯾﻪﮔﺬاران ﺗﺮﺟﯿﺢ ﻣﯽدﻫﻨﺪ در ﺷﺮﮐﺖﻫﺎﯾﯽ ﺳﺮﻣﺎﯾﻪﮔﺬاري ﮐﻨﻨﺪ ﮐﻪ از روﻧـﺪ ﺛﺎﺑـﺖ ﺳـﻮدآوري ﺑﺮﺧﻮردار ﺑﺎﺷﻨﺪ. ﻣﺴﺌﻮﻟﯿﺖ اﺟﺘﻤﺎﻋﯽ، ﻣﺠﻤﻮﻋﻪ وﻇﺎﯾﻒ و ﺗﻌﻬﺪاﺗﯽ اﺳﺖ ﮐـﻪ ﺳـﺎزﻣﺎن ﺑﺎﯾـﺪ در ﺟﻬـﺖ ﺣﻔـﻆ و ﻣﺮاﻗﺒﺖ و ﮐﻤﮏ ﺑﻪ ﺟﺎﻣﻌﻪاي ﮐﻪ در آن ﻓﻌﺎﻟﯿﺖ ﻣﯽﮐﻨﺪ، اﻧﺠـﺎم دﻫـﺪ و در ﺑﯿـﺎﻧﯽ دﯾﮕـﺮ ﻣـﯽﺗـﻮان ﮔﻔـﺖ ﮐـﻪ ﻣﺴﺌﻮﻟﯿﺖ اﺟﺘﻤﺎﻋﯽ، ﺗﻌﻬﺪ ﺗﺼﻤﯿﻢﮔﯿﺮان ﺑﺮاي اﻗﺪاﻣﺎﺗﯽ اﺳﺖ ﮐﻪ ﺑـﻪﻃـﻮرﮐﻠﯽ ﻋـﻼوه ﺑـﺮ ﺗـﺄﻣﯿﻦ ﻣﻨـﺎﻓﻊ ﺧـﻮد، ﻣﻮﺟﺒﺎت رﻓﺎه ﺟﺎﻣﻌﻪ را ﻧﯿﺰ ﻓﺮاﻫﻢ ﻣﯽآورﻧﺪ. از اﯾﻦرو، در ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺳﻌﯽ ﮔﺮدﯾـﺪه اﺳـﺖ ﭘـﺲ از ﺗﻌﺮﯾـﻒ ﮐﺎﻣﻞ و ﺟﺎﻣﻌﯽ از ﺣﻘﻮق ﻣﺤﯿﻂ زﯾﺴﺖ و اﻗﻼم ﺗﻌﻬﺪي اﺧﺘﯿﺎري، ﺑﻪﻋﻨﻮان ﯾﮑﯽ از اﺑﻌﺎد ﻫﻤﻮارﺳﺎزي ﺳـﻮد، ﺑـﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺣﻘﻮق ﻣﺤﯿﻂ زﯾﺴﺖ ﺑﺮ ﻫﻤﻮارﺳﺎزي ﺳﻮد ﭘﺮداﺧﺘﻪ ﺷﻮد. ﺟﺎﻣﻌﻪ آﻣﺎري ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺷﺎﻣﻞ ﮐﻠﯿﻪ ﺷﺮﮐﺖﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻃﯽ ﺳﺎلﻫﺎي 1388 اﻟﯽ 1398 اﺳﺖ و ﺟﺎﻣﻌﻪ آﻣـﺎري در دﺳﺘﺮس ﺑﺎﻟﻎ ﺑﺮ 164 ﺷﺮﮐﺖ ﻣﯽﺑﺎﺷﺪ. روش اﺟﺮاي ﭘﮋوﻫﺶ، آﻣﯿﺨﺘﻪ و ﺗﺮﮐﯿﺒﯽ از روشﻫﺎي ﮐﻤّﯽ و ﮐﯿﻔﯽ اﺳﺖ و ﺑﻪ اﯾﻦ ﻣﻨﻈﻮر، دادهﻫﺎي ﻫﻤﻮارﺳﺎزي ﺳﻮد ﺑﺎ اﺳﺘﻔﺎده روش ﮐﻤّﯽ و دادهﻫﺎي ﺣﻘﻮق ﻣﺤـﯿﻂ زﯾﺴـﺖ در ﺷﺮﮐﺖﻫﺎي ﻋﻀﻮ ﺟﺎﻣﻌﻪ آﻣﺎري ﺑﺎ اﺳﺘﻔﺎده از روش ﮐﯿﻔﯽ ﮔﺮدآوري ﺷﺪه اﺳﺖ. ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ دادهﻫﺎ ﺑﺎ ﺗﮑﯿـﻪ ﺑﺮ دادهﻫﺎي ﺗﺮﮐﯿﺒﯽ و رﮔﺮﺳﯿﻮن ﭼﻨﺪﮔﺎﻧﻪ اﻧﺠﺎم ﺷﺪه اﺳﺖ. ﺷﻮاﻫﺪ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﺣﻘﻮق ﻣﺤﯿﻂ زﯾﺴﺖ ﺑـﺮ ﻫﻤﻮارﺳﺎزي ﺳﻮد ﺗﺎﺛﯿﺮ ﮔﺬار ﻧﯿﺴﺖ.

The decisions of managers and investors are in the direction of increasing returns and wealth, because in economics, with the assumption of the logic of the behavior of individuals, everyone is supposed to seek to maximize their wealth. So managers are no exception to this rule. Now, given their freedom of action in applying accounting procedures, managers want to know how these factors affect the accounting procedures of their wealth, so that they will use their profits to their advantage in order to maximize their wealth. May increase. Increasing the wealth of managers can be accompanied by a decrease in the wealth of other groups, including shareholders. The rate of profit smoothing and social accountability criteria is that how important these criteria are to investors when making economic decisions. At present, the growing flow of environmental law and social responsibility literature has begun to explore the relationship between environmental law and the functioning of financial markets. Therefore, in the present study, after the complete and comprehensive definition of environmental Law and accruals, an attempt has been made to examine the effect of environmental law on the smoothing of earnings as one of the dimensions of profit smoothing. The statistical population of this study includes all companies accepted in Tehran Stock Exchange during the period of 2009-2020. The sample size is based on a systematic elimination of 164 companies. Evidence suggests that environmental Law do not have an impact on the smoothing of earnings.