اثر تعدیلی ویژگی های مدیریت بر رابطه ریسک شرکت و رقابت در بازار محصول شرکت های بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیارحسابداری دانشگاه پیام نور، تهران،ایران

2 کارشناسی ارشد حسابداری دانشگاه پیام نور

چکیده

 هدف پژوهش حاضر بررسی اثر تعدیلی ویژگی‌های  مدیریت بر رابطه ریسک شرکت و رقابت در بازار محصول شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران  است. با توجه به ماهیت موضوع، روش  پژوهش از لحاظ هدف، کاربردی و از بعد روش‌شناسی، همبستگی از نوع علّی (پس رویدادی) میباشد. جامعه آماری پژوهش شرکت­های پذیرفته شده در بورس اوراق بهادار تهران بوده و با استفاده از روش نمونه­گیری حذف سیستماتیک، 182 شرکت به عنوان نمونه پژوهش در دوره‌ زمانی 10ساله بین سال‌های 1391 تا 1400 مورد بررسی قرار گرفتند. نتایج حاصل از پژوهش نشان می‌دهد بین ریسک (شامل :ریسک کل، ریسک سیستماتیک و ریسک غیرسیستماتیک) با رقابت در بازار محصول رابطه مستقیم و معنی‌داری وجود دارد. همچنین، ویژگی‌های توانایی و قدرت مدیریت بر رابطه بین ریسک کل و ریسک غیرسیستماتیک با رقابت در بازار محصول رابطه مستقیم و معنی‌داری دارند. اما ویژگی توانایی مدیریت بر رابطه بین ریسک سیستماتیک و رقابت در بازار محصول تأثیر معکوس و معنی‌داری دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Moderating Effect of Management Characteristics on the Relationship between Corporation Risk and Competition in the Product Market of Tehran Stock Securities.

نویسندگان [English]

  • Jalal Shirehzadeh 1
  • Amin Ebrahimee 2
1 Assistant professor of accounting at Payam Noor University, Tehran, Iran
2 Master of Accounting at Payam Noor University
چکیده [English]

The purpose of this research is to study the moderating effect of management characteristics on the relationship between corporation risk and competition in the product market of corporations listed on the Tehran Stock Securities. According to the nature of the subject, the method of this research is practical in terms of purpose, and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is the corporations admitted to the Tehran Stock Securities, and using the systematic elimination sampling method, 182 companies were investigated as a research sample in the 10-year period between 2012and 2022. The results of the research show that there is a direct and significant relationship between risk (including: total risk, systematic risk and unsystematic risk) and competition in the product market. Also, the characteristics of management ability and power have a significant effect on the relationship between total risk and unsystematic risk with Competition in the product market has a direct and significant relationship. However, the characteristic of management ability has an inverse and significant effect on the relationship between systematic risk and competition in the product market

کلیدواژه‌ها [English]

  • Corporation Risk
  • Market Competition
  • Management Ability
  • Management Power
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