The أثر خصائص الشركة في جودة التقرير المالي (دراسة تجريبية على شركات التأمين المدرجة في سوق دمشق للأوراق المالية)
(An Empirical Study on Insurance Companies listed in Damascus Exchange Securities)
الكلمات المفتاحية:
: Financial Reporting Quality, Company Characteristics, Company Size, Profitability, Growth, Tangible Assets, Financial Leverage.
الملخص
هدفت الدراسة إلى اختبار أثر حجم الشركة والنمو والربحية والأصول الملموسة والرافعة المالية في جودة التقرير المالي. لتحقيق ذلك الهدف؛ تمّ جمع البيانات الثانوية من التقارير المالية السنوية لست شركات تأمين مدرجة في سوق دمشق للأوراق المالية، وشملت الدراسة فترة 11 سنة من عام 2010 وحتى عام 2020. استخدمت الدراسة بيانات مقطعية زمنية، وتمّ تحليلها بالاعتماد على برنامج E-views 10.
أظهرت نتائج الدراسة أن لحجم الشركة وربحيتها أثر إيجابي في جودة التقرير المالي، مما يعني أن الشركات ذات الحجم الكبير والربحية أقل ميلاً لممارسة إدارة الأرباح، أما الرافعة المالية فكان أثرها سلبي ولا بد من العمل على تخفيض مستوياتها، ولكن باقي المتغيرات وهي النمو والأصول الملموسة فكانت غير ذات دلالة إحصائية، هذا يعني أن تلك المتغيرات المذكورة لم تؤثر في جودة التقرير المالي لشركات التأمين المدرجة في سوق دمشق للأوراق المالية.
المراجع
- الصايغ، عماد؛ عبد المجيد، حميده. (2015). قياس أثر جودة التقارير الماليّة على كفاءة القرارات الاستثمارية للشركات المصرية. مجلة المحاسبة والمراجعة، 3 (1)، 1-49.
2- حاتم، إياد؛ نصار، باسل؛ حريبا، سليمان. (2021). أثر الخصائص التنظيمية للمصارف في جودة الأرباح المحاسبية: دراسة تجريبية على المصارف المدرجة في سوق دمشق للأوراق المالية. مجلة جامعة تشرين- العلوم الاقتصادية والقانونية، 43 (1)، 233- 254
3- عبدلي، يمينة؛ درحمون، هلال. (2020). أثر جودة التقارير الماليّة على كفاءة القرار الاستثماري في الشركات الصناعية المدرجة في سوق عمان للأوراق الماليّة. مجلة الريادة لاقتصاديات الأعمال، 6 (3)، 97-109.
1- Biddle, G; Hilary, G; Verdi, R. (2009). How does reporting quality related to investment efficiency.? Journal of Accounting and Economics, 48, No. 2-3, 2009, 112–131.
2- Chen, F; Li, Q; Wang, X. (2011). Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets. The accounting review, 86 (4), 1255-1288.
3- Dechow, P; Dichev, I. (2002). The quality of accruals and earnings: the role of accrual estimation errors. The accounting review, 77, 35-59.
4- Egbunike, C; Okerekeoti, C. (2018). Macroeconomic factors, firm characteristics, and financial performance; A study of selected quoted manufacturing firms in Nigeria. Asian Journal of Accounting Research, 3 (2), 142-168.
5- Ekienabor, E; Oluwoleb, O. (2018). Reliability of Timeliness in Financial Reporting in Nigeria. International Journal of Research Publications, Available online at www.ijrp.org
6- Emawati, I; Budiasih, G. (2020). Effect of Financial Statements Quality on Information Asymmetry and Investment Efficiency as Moderating Variable in Mining Companies. Research Journal of Finance and Accounting, 11 (8), 25-32
7- Farouk, M; Magaji, I; Egga, K. (2019). Impact of Characteristics of Firm on Quality of Financial Reporting of Quoted Industrial Goods Companies in Nigeria. Amity Journal of Corporate Governance, 4 (2), 42-57
8- Gomariz, M, Ballesta, J. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40 (2014), 494-506
9- IASB. (2018). Conceptual framework for financial reporting- An overview. Retrieved from http://eifrs.ifrs.org/eifrs/UnaccompaniedConceptual
10- Ibrahim, H; Abubakar, I. Firm characteristics and financial reporting quality: evidence from listed consumer goods companies in Nigeria. Journal of accounting, 8 (1), 114-132
11- Isaac, B; Nana, Y. Amoah, E. (2020). Firm characteristics and CEO restricted stock sensitivity: evidence from SEOS. Academy of Accounting and Financial Studies Journal, 24 (1), 1-11
12- Ishak, R; Amran, N; Abdul Manaf, K. (2018). Firm Characteristics and Financial Reporting Quality: The Moderating Role of Malaysian Corporate Governance Index. The Journal of Social Sciences Research, Special Issue 6, 924-932.
13- Jensen, M; MECKLING, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.
14- Kantudu, A; Alhassan, I. (2022). Audit committee and financial reporting quality in listed non-financial firms in Nigeria. Arabian Journal of Business and Management Review (Kuwait Chapter), 11 (1), 6-14
15- Kolawole, O; Oladunni, A; Jimoh, I. (2021). Firm characteristics and financial reporting quality of listed consumable goods companies in Nigeria. Journal of Contemporary Issues in Accounting (JOCIA), 1 (1), 41-55
16- McKnight, P; Weir, C. (2008). Agency costs, corporate governance mechanisms and ownership structure in large UK publicly quoted companies: a panel data analysis. The Quarterly Review of Economics and Finance, 49 (2), 139-158.
17- Putri, C; Indriani, M. (2019). Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange. Journal of Accounting Research, Organization and Economics, 2 (3), 193-202
18- Shehu, U; Musa, A. (2014). Firm attributes and earnings quality of listed Oil and Gas Companies in Nigeria. Research Journal of Finance and Accounting, 5 (17), 10-17
19- Soyemi, K; Olawale, L. (2019). Firm characteristics and financial reporting quality: evidence from non-financial firms in Nigeria. International Journal of Economics, Management and Accounting, 27 (2), 445-472
20- Subrahmanyam, A; Titman, S. (2001). Feedback from stock prices to cash flows. Journal of Finance, 56 (18), 2389-2413.
21- Yaotingting, Y. (2020). Nomination of directors, agency costs and investment efficiency. International Conference on Big Data Economy and Information Management (BDEIM).
22- Zhang, J; Skoogh, J; Swärd, P .(2015). The Impact of Tangible Assets on Capital Structure An analysis of Swedish listed companies. (Bachelor Thesis). Sweden, university of Gothenburg, School of Business, Economics and law.
2- حاتم، إياد؛ نصار، باسل؛ حريبا، سليمان. (2021). أثر الخصائص التنظيمية للمصارف في جودة الأرباح المحاسبية: دراسة تجريبية على المصارف المدرجة في سوق دمشق للأوراق المالية. مجلة جامعة تشرين- العلوم الاقتصادية والقانونية، 43 (1)، 233- 254
3- عبدلي، يمينة؛ درحمون، هلال. (2020). أثر جودة التقارير الماليّة على كفاءة القرار الاستثماري في الشركات الصناعية المدرجة في سوق عمان للأوراق الماليّة. مجلة الريادة لاقتصاديات الأعمال، 6 (3)، 97-109.
1- Biddle, G; Hilary, G; Verdi, R. (2009). How does reporting quality related to investment efficiency.? Journal of Accounting and Economics, 48, No. 2-3, 2009, 112–131.
2- Chen, F; Li, Q; Wang, X. (2011). Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets. The accounting review, 86 (4), 1255-1288.
3- Dechow, P; Dichev, I. (2002). The quality of accruals and earnings: the role of accrual estimation errors. The accounting review, 77, 35-59.
4- Egbunike, C; Okerekeoti, C. (2018). Macroeconomic factors, firm characteristics, and financial performance; A study of selected quoted manufacturing firms in Nigeria. Asian Journal of Accounting Research, 3 (2), 142-168.
5- Ekienabor, E; Oluwoleb, O. (2018). Reliability of Timeliness in Financial Reporting in Nigeria. International Journal of Research Publications, Available online at www.ijrp.org
6- Emawati, I; Budiasih, G. (2020). Effect of Financial Statements Quality on Information Asymmetry and Investment Efficiency as Moderating Variable in Mining Companies. Research Journal of Finance and Accounting, 11 (8), 25-32
7- Farouk, M; Magaji, I; Egga, K. (2019). Impact of Characteristics of Firm on Quality of Financial Reporting of Quoted Industrial Goods Companies in Nigeria. Amity Journal of Corporate Governance, 4 (2), 42-57
8- Gomariz, M, Ballesta, J. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40 (2014), 494-506
9- IASB. (2018). Conceptual framework for financial reporting- An overview. Retrieved from http://eifrs.ifrs.org/eifrs/UnaccompaniedConceptual
10- Ibrahim, H; Abubakar, I. Firm characteristics and financial reporting quality: evidence from listed consumer goods companies in Nigeria. Journal of accounting, 8 (1), 114-132
11- Isaac, B; Nana, Y. Amoah, E. (2020). Firm characteristics and CEO restricted stock sensitivity: evidence from SEOS. Academy of Accounting and Financial Studies Journal, 24 (1), 1-11
12- Ishak, R; Amran, N; Abdul Manaf, K. (2018). Firm Characteristics and Financial Reporting Quality: The Moderating Role of Malaysian Corporate Governance Index. The Journal of Social Sciences Research, Special Issue 6, 924-932.
13- Jensen, M; MECKLING, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.
14- Kantudu, A; Alhassan, I. (2022). Audit committee and financial reporting quality in listed non-financial firms in Nigeria. Arabian Journal of Business and Management Review (Kuwait Chapter), 11 (1), 6-14
15- Kolawole, O; Oladunni, A; Jimoh, I. (2021). Firm characteristics and financial reporting quality of listed consumable goods companies in Nigeria. Journal of Contemporary Issues in Accounting (JOCIA), 1 (1), 41-55
16- McKnight, P; Weir, C. (2008). Agency costs, corporate governance mechanisms and ownership structure in large UK publicly quoted companies: a panel data analysis. The Quarterly Review of Economics and Finance, 49 (2), 139-158.
17- Putri, C; Indriani, M. (2019). Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange. Journal of Accounting Research, Organization and Economics, 2 (3), 193-202
18- Shehu, U; Musa, A. (2014). Firm attributes and earnings quality of listed Oil and Gas Companies in Nigeria. Research Journal of Finance and Accounting, 5 (17), 10-17
19- Soyemi, K; Olawale, L. (2019). Firm characteristics and financial reporting quality: evidence from non-financial firms in Nigeria. International Journal of Economics, Management and Accounting, 27 (2), 445-472
20- Subrahmanyam, A; Titman, S. (2001). Feedback from stock prices to cash flows. Journal of Finance, 56 (18), 2389-2413.
21- Yaotingting, Y. (2020). Nomination of directors, agency costs and investment efficiency. International Conference on Big Data Economy and Information Management (BDEIM).
22- Zhang, J; Skoogh, J; Swärd, P .(2015). The Impact of Tangible Assets on Capital Structure An analysis of Swedish listed companies. (Bachelor Thesis). Sweden, university of Gothenburg, School of Business, Economics and law.
منشور
2024-02-21
كيفية الاقتباس
حيدرا., حيدرد. ح., & عليد. ع. (2024). The أثر خصائص الشركة في جودة التقرير المالي (دراسة تجريبية على شركات التأمين المدرجة في سوق دمشق للأوراق المالية). مجلة جامعة حماة, 6(7). استرجع في من https://hama-univ.edu.sy/ojs/index.php/huj/article/view/1595
القسم
قسم الاقتصاد
