خلاصة:
اﯾﻦ ﺗﺤﻘﯿﻖ ﻋﻮاﻣﻞ ﻣﻮﺛﺮ ﺑﺮ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺳﻮد ﻫﺮ ﺳﻬﻢ را در ﺷﺮﮐﺖ ﻫـﺎی ﭘﺬﯾﺮﻓﺘـﻪ ﺷـﺪه در ﺑـﻮرساوراق ﺑﻬﺎدار ﺗﻬﺮان ﻃﯽ ﺳﺎل ﻫﺎی 0831 اﻟﯽ 6831 ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار داده اﺳﺖ. ﺑﺮ اﯾﻦ اﺳﺎس راﺑﻄﻪ ﺑﯿﻦﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ )ﺗﻔﺎوت ﺳﻮد ﻫﺮ ﺳﻬﻢ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺷﺪه و ﻧﺸﺪه( ﺑﺎ ﻣﺘﻐﯿﺮﻫﺎی ﻣﺴﺘﻘﻞ ﺷﺎﻣﻞ اﻧﺪازه ﺷﺮﮐﺖ،رﺷﺪ ﻓﺮوش، ﻧﺴﺒﺖ اﻫﺮم ﻣﺎﻟﯽ، ﺑﺎزده داراﯾﯽ ﻫﺎ، ﺷﺎﺧﺺ ﻣﺤﺎﻓﻈﻪ ﮐﺎری ﺣﺴـﺎﺑﺪاری، ﺷـﺎﺧﺺ ﮐﯿﻔﯿـﺖﺳﻮد، ﺗﻐﯿﯿﺮ ﺣﺴﺎﺑﺮس و ﻧﺴﺒﺖ ﺟﺮﯾﺎن ﻧﻘﺪی ﻋﻤﻠﯿﺎﺗﯽ ﺑﻪ ﺳﻮد ﻣﻮرد آزﻣﻮن ﻗﺮار ﮔﺮﻓـﺖ. ﻫـﺪف ﺗﺤﻘﯿـﻖ ﺣﺎﺿﺮ ﯾﺎﻓﺘﻦ ﻋﻮاﻣﻠﯽ اﺳﺖ ﮐﻪ ﺑﺮ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺳﻮد ﻫﺮ ﺳﻬﻢ ﻣﻮﺛﺮ ﻣﯽ ﺑﺎﺷﻨﺪ.روش ﺗﺤﻘﯿﻖ از ﻧﻮع ﻫﻤﺒﺴﺘﮕﯽ اﺳﺖ. در اﯾﻦ ﺗﺤﻘﯿﻖ، ﺗﺎﺛﯿﺮ ﻣﺘﻐﯿﺮﻫﺎی ﻣﺴﺘﻘﻞ ﺑﺮ ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ )ﺗﻔﺎوتﺳﻮد ﻫﺮ ﺳﻬﻢ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺷﺪه و ﺗﺠﺪﯾﺪ اراﺋﻪ ﻧﺸﺪه( ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﻣﯽ ﮔﯿﺮد. اﯾـﻦ ﻓﺮآﯾﻨـﺪ ﺷـﺎﻣﻞﭘﺎﻻﯾﺶ و ﭘﺮدازش داده ﻫﺎ ﻫﻢ از ﻟﺤﺎظ ﻣﻔﻬـﻮﻣﯽ و ﻫـﻢ از ﻟﺤـﺎظ ﺗﺠﺮﺑـﯽ اﺳـﺖ. روش آزﻣـﻮن ﻣﺒﺘﻨـﯽﺑﺮ ENTERﺑﻮده و ﺑﺮ اﺳﺎس آن داده ﻫﺎی ﻣﺘﻐﯿﺮ ﻫﺎی ﻣﺴﺘﻘﻞ وارد ﻧﺮم اﻓﺰار SPSSﺷﺪه و ﺑﺮرﺳﯽ راﺑﻄﻪﺑﯿﻦ ﻣﺘﻐﯿﺮ ﻫﺎی ﻣﺴﺘﻘﻞ و واﺑﺴﺘﻪ در ﯾﮏ ﻣﺮﺣﻠﻪ اﻧﺠﺎم ﺷﺪه اﺳﺖ. ﻫﻤﭽﻨﯿﻦ ﺟﻬـﺖ ﺑﺮرﺳـﯽ راﺑﻄـﻪ ﺑـﯿﻦ ﻣﺘﻐﯿﺮﻫﺎی ﻣﺴﺘﻘﻞ و واﺑﺴﺘﻪ در ﻫﺮ ﺳﺎل از ﺗﺤﻠﯿﻞ ﻫﻤﺒﺴﺘﮕﯽ ﭘﯿﺮﺳﻮن ﺳﺎل ﺑﻪ ﺳﺎل اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ.ﻧﺘﯿﺠﻪ اﺻﻠﯽ ﺗﺤﻘﯿﻖ ﺑﯿﺎﻧﮕﺮ آن اﺳﺖ ﮐﻪ از ﺑﯿﻦ ﻣﺘﻐﯿﺮﻫﺎی ﻣﺴﺘﻘﻞ در ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﺷﺪه، ﺗﻨﻬﺎ ﻋﺎﻣﻞ ﻣﻮﺛﺮ ﺑﺮ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺳﻮد ﻫﺮ ﺳﻬﻢ، ﺷﺎﺧﺺ ﮐﯿﻔﯿﺖ ﺳﻮد اﺳﺖ.
This study has investigated the determinats of earning per share restatement in listed companies in Tehran securities exchange during 1380 to 1386. relationship between dependent variable ( difference of restated earnings per share and unrestated earning per share) and independent variables: firm size, sale growth, financial leverage, return on assets, accounting conservatism index, earning quality index, change of auditor and cash flow operating _ to _ income ratio has analysed. Objective of this study is finding the factors that are effective on earning per share restatement. Research method in this study is correlation. In this research investigated effect of independent variables on dependent variable. The progress is including conceptual and experimental analysis. Data in this study was entered in spss and so investigate relationship between dependent variable and independent variables in one stage. Also to analysis of relationship between dependent variable and independent variables in each year has used from pearson correlation. Main result of this study is that earning quality index only is effective on earning per share restatement among independent variables.
ملخص الجهاز:
ﻓﺮﺿﯿﻪ ﺳﻮم: ﺑﯿﻦ ﻧﺴﺒﺖ اﻫﺮم ﻣﺎﻟﯽ و ﺗﻔﺎوت ﺑﯿﻦ ﺳﻮد ﻫﺮ ﺳﻬﻢ ﺗﺠﺪﯾﺪ اراﺋـﻪ ﺷـﺪه و ﺗﺠﺪﯾﺪ اراﺋﻪ ﻧﺸﺪه راﺑﻄﻪ ﻣﻌﻨﯽ دار وﺟﻮد دارد.
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽ 4- ﻣﺘﻐﯿﺮﻫﺎی ﭘﮋوﻫﺶ در اﯾﻦ ﺗﺤﻘﯿﻖ ﺑﺮرﺳﯽ ﻣﯽ ﺷﻮد ﮐﻪ ﺗﻔﺎوت ﺳﻮد ﻫﺮ ﺳﻬﻢ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺷﺪه و ﺗﺠﺪﯾـﺪ اراﺋﻪ ﻧﺸﺪه ﺑﻪ ﻋﻨﻮان ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ ﺗﺤﺖ ﺗﺄﺛﯿﺮ ﭼﻪ ﻋﻮاﻣﻠﯽ اﺳﺖ.
0 405 - رﺷﺪ ﻓﺮوش - ﺷﺎﺧﺺ ﻣﺤﺎﻓﻈﻪ ﮐﺎری ﻣﻨﺒﻊ: ﯾﺎﻓﺘﻪﻫﺎی ﭘﮋوﻫﺸﮕﺮ در ﺟﺪول 1 : ﺗﻔﺎوت ﺳﻮد ﺗﺠﺪﯾﺪ اراﺋﻪ ﺷﺪه و ﻧﺸﺪه )ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ(: Y ﺷﺎﺧﺺ ﮐﯿﻔﯿﺖ ﺳﻮد: 1X اﻧﺪازه ﺷﺮﮐﺖ: 2X ﻧﺴﺒﺖ ﺟﺮﯾﺎن ﻧﻘﺪی ﻋﻤﻠﯿﺎﺗﯽ ﺑﻪ ﺳﻮد ﺧﺎﻟﺺ: 3X ﺑﺎزده داراﯾﯽ ﻫﺎ: 4X ﻧﺴﺒﺖ اﻫﺮم ﻣﺎﻟﯽ: 5X ﺗﻐﯿﯿﺮ ﺣﺴﺎﺑﺮس: 6X رﺷﺪ ﻓﺮوش: 7X ﺷﺎﺧﺺ ﻣﺤﺎﻓﻈﻪ ﮐﺎری: 8X ﺑﺮرﺳﯽ ﻋﻮاﻣﻞ ﻣﻮﺛﺮ ﺑﺮ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺳﻮد ﻫﺮ ﺳﻬﻢ ........................................................
0 ﺳﻄﺢ ﮐﺎری ﻣﻌﻨﺎداری 17 27 96 96 17 07 17 ﺗﻌﺪاد اداﻣﻪ ﺟﺪول ﺷﻤﺎره 4 ﻣﻨﺒﻊ: ﯾﺎﻓﺘﻪﻫﺎی ﭘﮋوﻫﺸﮕﺮ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺟﺪول )4( و ﺑﺎ در ﻧﻈﺮ ﮔﺮﻓﺘﻦ ﺳﻄﺢ ﻣﻌﻨﺎداری ﮐﻪ اﮔﺮ ﮐﻤﺘﺮ از 5 % ﺑﺎﺷـﺪ راﺑﻄﻪ ﻣﻌﻨﺎ دار اﺳﺖ، ﻧﺘﺎﯾﺞ زﯾﺮ ﺣﺎﺻﻞ ﮔﺮدﯾﺪ: در ﺳﺎل 3831 ﻓﻘﻂ ﺷﺎﺧﺺ ﮐﯿﻔﯿﺖ ﺳﻮد ﺑـﺎ ﻣﺘﻐﯿـﺮ واﺑﺴـﺘﻪ )ﺗﻔـﺎوت ﺳـﻮد ﻫﺮﺳـﻬﻢ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺷﺪه و ﻧﺸﺪه( راﺑﻄﻪ ﻣﺜﺒﺖ ﻣﻌﻨﯽ دار دارد.
از ﻃﺮﻓـﯽ " ﺗﻔﺎوت ﺑﯿﻦ ﺳﻮد ﺧﺎﻟﺺ و ﺳﻮد ﻋﻤﻠﯿﺎﺗﯽ" ﯾﮏ ﺷﺎﺧﺺ ﮐﻠﯽ ﻣﯽ ﺑﺎﺷﺪ ﮐـﻪ ﺧـﻮد ﻧﺎﺷـﯽ ﻋﻮاﻣﻞ ﻣﺨﺘﻠﻔﯽ اﺳﺖ، ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﯾﻦ ﮐﻪ ﻃﺒﻖ ﻧﺘﺎﯾﺞ اﯾﻦ ﺗﺤﻘﯿـﻖ ﺗﺠﺪﯾـﺪ اراﺋـﻪ ﻓﻘـﻂ در ارﺗﺒﺎط ﺑﺎ ﮐﯿﻔﯿﺖ ﺳﻮد اﺳﺖ در ﻧﺘﯿﺠﻪ ﭘﯿﺸﻨﻬﺎد ﻣﯽ ﺷﻮد در ﺗﺤﻘﯿﻘﺎت آﺗﯽ ﻋﻮاﻣﻞ ﻣﻮﺛﺮ ﺑـﺮ ﮐﯿﻔﯿﺖ ﺳﻮد در ارﺗﺒﺎط ﺑﺎ ﺗﺠﺪﯾﺪ اراﺋﻪ ﺳﻮد ﻫﺮ ﺳﻬﻢ ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﯿﺮﻧﺪ.