ارائه مدلی برای تأثیر حاکمیت شرکتی و ساختار مالکیت بر نوآوری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دوره دکتری حسابداری دانشگاه آزاد سیرجان، ایران

2 استادیار رشته حسابداری و عضو هیات علمی دانشگاه آزاد اسلامی واحد تهران مرکز، ایران

3 استادیار رشته حسابداری و عضو هیات علمی دانشگاه آزاد اسلامی واحد سیرجان، ایران.

چکیده

یکی از عوامل اصلی بهبود کارایی اقتصادی، نظام راهبری بنگاه (حاکمیت شرکتی) است که در برگیرنده مجموعه ای از روابط میان مدیریت شرکت، هیئت مدیره، سهامداران و سایر گروه های ذینفع است.در این پژوهش مدل جدیدی جهت تبیین رابطه میان حاکمیت شرکتی و ساختار مالکیت با نوآوری ارائه شده است. هدف اصلی پژوهش حاضر ارائه یک مدل نظام مند در نوآوری جهت تبیین رابطه میان معیارهای حاکمیت شرکتی، ساختار مالکیت و ویژگی­های شرکتی با استفاده از مدل دلفی بوده است. این پژوهش از نظر هدف کاربردی، از نظر روش تحلیلی پیمایشی و از نوع همبستگی بوده و جامعۀ آماری مورد مطالعه شامل شرکت‌‌های پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1390-1397 انتخاب شده است. برای انتخاب نمونه پژوهش با استفاده از روش غربال‌گری (حذفی) تعداد 104 شرکت انتخاب گردید، که متغیرهای حاکمیت شرکتی و ساختار مالکیت به عنوان متغیر مستقل در نظر گرفته شده است ‌و با استفاده از داده‌‌های ترکیبی کیفی و کمی، ‌رگرسیون چند متغیره، ‌نرم افزارspss نسخه 20 و ایویوز 7 رابطه‌‌ آن‌‌ها با نوآوری شرکت به عنوان متغیر وابسته بررسی شده است. نتایج نشان می‌‌دهد در بین متغیرهای حاکمیت شرکتی و ساختار مالکیت، ‌تمرکز مالکیت، ‌مالکیت دولتی و مالکیت نهادی باعث کاهش نوآوری می‌‌شود، ولی متغیرهای نسبت اعضای غیرموظف و پاداش هیأت‌مدیره باعث بهبود وضعیت نوآوری در شرکت‌های بورسی می‌‌شوند. طبق این مدل سایر متغیرهای حاکمیت شرکتی تأثیر معنی‌داری بر نوآوری نداشته‌‌اند.  

کلیدواژه‌ها


عنوان مقاله [English]

Providing a Model for the Impact of Corporate Governance and Ownership Structure on Innovation

نویسندگان [English]

  • Fardin Nazari 1
  • Zadallah Fathi 2
  • Hossein Shafie 3
1 Ph. D. Student, Accounting University of Sirjan Iran
2 Assistant Professor and Faculty Member of Islamic Azad University, Central Tehran Branch.
3 Assistant Professor and Faculty Member of Sirjan Islamic Azad University.Iran.
چکیده [English]

In this research, a new model for explaining the relationship between corporate governance and ownership structure with innovation is presented. This research, by deleting individual variables and adding new variables and determining the importance of the Delphi group, is located and They were selected for use in the model after two steps. The research was correlational and the statistical population of the study included companies listed in Tehran Stock Exchange, and the sample was screened and after the removal of Pert observations by 104 Tehran Stock Exchange companies during the period of 2011-2018. In this study, the variables of corporate governance and ownership structure are considered as independent variables. And using qualitative and quantitative combination data, multivariate regression and software spss version 20 and Eviese 7 their relationship with company innovation as dependent variable has been investigated. The results show that among the variables of corporate governance and ownership structure, ownership concentration, state ownership, and institutional ownership reduce innovation. However, the variables of the proportion of non-executive members and remuneration of the board improve the status of innovation in bourse companies. According to this model, other corporate governance variables did not have a significant effect on innovation.

کلیدواژه‌ها [English]

  • Model
  • Corporate governance
  • Ownership structure
  • Innovation
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