بررسي اثرات كاهش پيچيدگي گزارشگري مالي با مسئوليت اجتماعي و مديريت سود

The effect of reducing the complexity of financial reporting and earnings management with social responsibility

پيچيدگي يكي از مهمترين موضوعات گزارشگري مالي است. پيچيدگي ناشي از مشكلات ذاتي در استفاده از اصول پذيرفته شده حسابداري و ترسيم فعاليت هاي اقتصادي يك شركت براي شناخت و اندازه گيري عناصر صورت هاي مالي با استفاده از قواعد حسابداري است. از سوي ديگر امروزه يكي از موضوعات مهم و حساس در شركت ها، بحث مسئوليت اجتماعي شركت ها مي باشد و افراد بيشتر تمايل دارند در شركت هايي سرمايه گذاري نمايند كه گزارشگري مسئوليت اجتماعي را ارائه دهند. هدف از اين پژوهش بررسي ارتباط گزارشگري مالي با مسئوليت اجتماعي شركت ها و مديريت سود در آنها مي باشد. اين پژوهش طي يك بررسي 10 ساله از سال 1388 تا 1397 مورد بررسي قرار گرفته است. نتايج اين پژوهش نشان مي دهد كه بين پيچيدگي گزارشگري مالي و مسئوليت اجتماعي رابطه‌ي معكوس و معناداري برقرار است و هرچقدر گزارشگري مسئوليت اجتماعي كاهش يابد پيچيدگي گزارشگري مالي افزايش مي يابد. همچنين در بين شاخص هاي مديريت سود دريافتيم كه با افزايش برنامه هاي آموزشي براي اعضاي حرفه يا صنعت و نسبت داررايي هاي ثايت به كل دارايي ها، پيچيدگي گزارشگري مالي كاهش مي يابد اما افزايش تعداد اعضاي هيئت مديره با پيچيدگي گزارشگري مالي رابطه عكس دارد و همچنين نسبت هزينه تبليغات و بازاريابي به فروش ارتباط معناداري با پيچيدگي گزارشگري مالي ندارد. همچنين بين مديريت سود و پيچيدگي گزارشگري مالي نيز رابطه ي مستقيم و معني دار برقرار است. و افزايش مديريت سود موجب افزارش پيچيدگي گزارشگري مالي خواهد شد.

Complexity is one of the most important topics in financial reporting. The complexity arises from the inherent difficulties in applying accepted accounting principles and charting a company's economic activities to identify and measure elements of financial statements using accounting rules. On the other hand, one of the most important and sensitive issues in companies today is the issue of corporate social responsibility, and people are more inclined to invest in companies that provide social responsibility reporting. The purpose of this study is to investigate the relationship between financial reporting and corporate social responsibility and profit management in them. This research has been reviewed during a 10-year study from 2009 to 2019. The results of this study show that there is an inverse and significant relationship between the complexity of financial reporting and social responsibility and the less the reporting of social responsibility, the complexity of financial reporting increases. Among earnings management indicators, we also found that with increasing training programs for members of the profession or industry and the ratio of fixed assets to total assets, the complexity of financial reporting decreases, but increasing the number of board members is inversely related to the complexity of financial reporting. The ratio of advertising and marketing costs to sales has no significant relationship with the complexity of financial reporting. There is also a direct and significant relationship between earnings management and the complexity of financial reporting. an‎d increasing profit management will complicate financial reporting software