تأثیر عدم اطمینان سیاست‌های مالی دولت بر قابلیت مقایسه صورت‌های مالی: نقش تعدیل‌کننده برآورد موجودی مواد و کالا و تولید محصول

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار و عضو هیات علمی گروه حسابداری ، دانشکده علوم اداری و اقتصاد، دانشگاه اراک، اراک، ایران

2 کارشناسی ارشد حسابداری، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه لرستان، خرم آباد، ایران.

3 استادیار و عضو هیات علمی گروه اقتصاد، دانشکده علوم اداری و اقتصاد، دانشگاه اراک، اراک، ایران.

4 استادیار و عضو هیات علمی گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اراک، اراک، ایران

چکیده

قابلیت مقایسه یکی از ویژگی‌های منحصربه‌فرد اطلاعات مالی است که مفید بودن آن‌ها را افزایش می‌دهد. سرمایه‌گذاران و سهامداران بدون وجود اطلاعات قابل‌مقایسه نمی‌توانند تصمیم مالی و سرمایه‌گذاری بهینه‌ای اتخاذ نمایند. به نظر می‌رسد یکی از عواملی که می‌تواند بر ویژگی قابلیت مقایسه صورت‌های مالی اثرگذار باشد مبحث عدم اطمینان از سیاست‌های مالی دولت‌ها باشد. شرایط عدم اطمینان سیاست‌های مالی دولت می‌تواند بر عملکرد و برآوردهای موجودی مواد و کالای شرکت‌ها تأثیر بگذارد و این به‌نوبه خود، کیفیت سود و قابلیت مقایسه صورت‌های مالی را تحت تأثیر قرار می‌دهد. با توجه به مطالب فوق، هدف این پژوهش بررسی تأثیر عدم اطمینان سیاست‌های مالی دولت بر قابلیت مقایسه صورت‌های مالی با در نظر گرفتن نقش تعدیل‌کننده برآوردهای موجودی مواد و کالا است. جامعه آماری پژوهش شامل 128 شرکت در طی بازه زمانی 1390 تا 1399 است. روش آماری مورد استفاده جهت آزمون فرضیه‌های مطرح شده در این پژوهش، روش داده‌های ترکیبی است. فرضیه‌ها با استفاده از رگرسیون چند متغیره و با بهکارگیری نرمافزار‌ ایویوز مورد آزمون و تحلیل قرار گرفت. نتیجه حاصل از فرضیه اول پژوهش نشان داد عدم اطمینان سیاست‌های مالی دولت بر قابلیت مقایسه صورت‌های مالی تأثیر منفی و معنادار دار است. همچنین نتیجه فرضیه دوم پژوهش نشان داد اثر منفی عدم اطمینان سیاست‌های مالی بر قابلیت مقایسه صورت‌های مالی زمانی که تغییرپذیری مقطعی در برآوردهای موجودی کالا بیشتر است، قوی‌تر می‌باشد. در ادامه نتیجه فرضیه سوم پژوهش نشان داد اثر منفی عدم اطمینان سیاست‌های مالی بر قابلیت مقایسه صورت‌های مالی زمانی که تغییرپذیری مقطعی در برآوردهای کالای در جریان ساخت بیشتر است، قوی‌تر می‌باشد. همچنین، نتیجه فرضیه چهارم بیانگر این نکته است که اثر منفی عدم اطمینان سیاست‌های مالی دولت بر قابلیت مقایسه صورت‌های مالی زمانی که تغییرپذیری مقطعی در برآوردهای کالای ساخته شده بیشتر است، قوی‌تر نمی باشد.

کلیدواژه‌ها

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