ادراک استانداردهای گزارشگری مالی و تاثیر آن بر رفتار مالی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران.

2 گروه حسابداری، واحد علی‌آباد کتول، دانشگاه آزاد اسلامی، علی‌آباد کتول، ایران.

10.22105/dmor.2019.176792.1107

چکیده

درک از حسابداری رفتاری ارتباط زیادی با مطالعات جوانب انسانی در امور مالی دارد. این موضوع به این دلیل مهم است که تحقیق با تمرکز بر کاربران گزارش‌های مالی و خصوصیاتشان اغلب فرض می‌گیرد که اطلاعات مالی، بی‌طرف، بدون تبعیض و عاری از ارزش هستند. با این حال، اطلاعاتی که سرمایه‌گذاران و مشارکت‌کنندگان در بازار سرمایه برای اتخاذ تصمیمات اقتصادی بکار می‌گیرند توسط حسابدارانی تهیه می‌شود که با بکارگیری استانداردهای حسابداری از قضاوت‌های حرفه‌ای‌شان بهره می‌گیرند. هدف این مقاله بررسی تأثیر نقش حسابداری بر رفتار مالی است. به منظور استنباط فرضیه‌های پژوهش از پرسشنامه استفاده شد، که این پرسشنامه بین 288 نفر از سرمایه‌گذاران در سال 1396 توزیع گردید. فرضیه اصلی رابطه بین ادراک استانداردهای حسابداری و رفتار مالی مورد بررسی قرار گرفت. یافته‌ها نشان می‌دهد بین ادراک استانداردهای حسابداری و رفتار مالی ارتباط مثبت و معناداری دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The perception of financial reporting standards and their impact on financial behavior

نویسندگان [English]

  • Aitak kor dordaei 1
  • Parviz Saeidi 2
1 Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan , Iran.
2 Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Mazandaran, Iran.
چکیده [English]

Understanding behavioral accounting has a lot to do with studying human aspects of finance. This is because the research focuses on users of financial reports and their characteristics often assumes that financial information is in impartial, non-discriminatory and worthless. However, the information that investors and stakeholders in the capital market use to make economic decisions are provided by accountants who use their professional judgments when interpreting and applying accounting standards. The purpose of this paper is to examine the effect of accounting role on financial behavior. A questionnaire was used to infer the research hypotheses. This questionnaire was distributed among 288 investors in 1396. The main hypothesis of the relationship between the perception of accounting standards and financial behavior was investigated. Findings show that there is a positive and significant relationship between the perception of accounting standards and financial behavior.

کلیدواژه‌ها [English]

  • the role of accountants
  • financial behavior
  • professional judgment
  • Financial Reporting
  • economic decisions

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