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دانلود محصول:بررسی رابطه کیفیت سود و تغییرپذیری بازده سهام

Name: دانلود محصول:بررسی رابطه کیفیت سود و تغییرپذیری بازده سهام
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کارشناسی ارشد رشته حسابداری

بررسی رابطه کیفیت سود و تغییرپذیری بازده سهام

چكيده

هدف از کیفیت سود،سود واقعی است که بصورت منصفانه منعکس شود و پایداری سود بصورت بلندمدت حفظ شود و متفاوت از سود گزارشی(سود حسابداری) میباشد زیرا سود حسابداری ممکن است بوسیله مدیران دستکاری شود بدین ترتیب کفیت سود میتواند بر قیمت سهام ومتاقبا بر بازده سهام تاثیرگذار باشد اين تحقيق، به بررسی رابطه بین کیفیت سود با تغییرپذیری بازده سهام در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران انجام می پردازد. کیفیت سود براساس سه مدل بارتون و سيمكو (2002) ، لئوز و همکاران (2003) و مدل ریچاردسون (2004) مورد سنجش قرار گرفته است. جامعه مورد مطالعه شامل 79 شركت فعال در بورس اوراق بهادار تهران می باشد. قلمرو زماني تحقيق شامل يك دوره پنج ساله بر اساس صورتهاي مالي سالهاي 1385 الي 1389 شركتهاي مورد مطالعه است. اين تحقيق شامل سه فرضيه مي باشد که در هر فرضیه رابطه یکی از مدلهای کیفیت سود با تغییرپذیری بازده سهام بررسی می شود. جهت آزمون فرضیات از آزمون رگرسیون خطي چند متغيره استفاده شده است در این تحقیق اثرات هفت متغیر که انتظار می رفت بر روابط بین متغیرهای مستقل و وابسته اثر گذار باشد کنترل گردید. در کل نتایج تحقیق حاکی از عدم ارتباط کیفیت سود با تغییرپذیری بازده سهام می باشد.

واژههای کلیدی : کیفیت سود، تغییرپذیری بازده سهام، بازده سهام

دسته: حسابداری, علوم انسانی برچسب: بازده سهام, تغییرپذیری بازده سهام, واژههای کلیدی : کیفیت سود

توضیحات
نظرات (135)

فهرست مطالب

عنوان صفحه

فصل اول : کليــات تحقيــق

1-1- مقدمه …………………………………………………………………………………………………………………………………… 2

1-2- بيان مسئله……………………………………………………………………………………………………………………………. 3

1-3 اهمیت و ضرورت انجام تحقیق……………………………………………………………………………………………… 6

1-4 اهداف تحقیق………………………………………………………………………………………………………………………….. 6

1-5 سوالات تحقیق……………………………………………………………………………………………………………………….. 7

1-6 فرضيه‌هاي تحقيق…………………………………………………………………………………………………………………… 8

1-7 قلمرو تحقیق………………………………………………………………………………………………………………………….. 9

1-8 تعریف مفاهیم و واژگان اختصاصی……………………………………………………………………………………… 9

1-9 ساختار تحقیق………………………………………………………………………………………………………………………… 13

1-10 خلاصه‌ي فصل……………………………………………………………………………………………………………………… 14

فصل دوم: ادبيات و پيشينهي تحقيق

مقدمه………………………………………………………………………………………………………………………………………………. 16

2-1- بخش اول : ادبیات و مبانی نظری کیفیت سود ……………………………………………………………….. 20

2-1-1 سود حسابداری…………………………………………………………………………………………………………………. 21

2-1-2 تعاریف مربوط به سود………………………………………………………………………………………………………. 22

2-1-3 سطوح مختلف سود………………………………………………………………………………………………………….. 23

2-1-3-1مفهوم سود در سطح ساختاری…………………………………………………………………………………….. 24

2-1-3 -2 مفهوم سود در سطح رفتاری……………………………………………………………………………………… 24

2-1-3 -3 مفهوم سود در سطح معنایی……………………………………………………………………………………… 24

2-1-4 – مفهوم سود گزارش شده………………………………………………………………………………………………. 25

2-1-5 – اهداف گزارشگری سود………………………………………………………………………………………………… 26

عنوان صفحه

2-1-6 – ظهور نظریی کیفیت سود…………………………………………………………………………………………….. 27

2-1- 7-کیفیت سود…………………………………………………………………………………………………………………….. 28

2-1-8- اهمیت ارزیابی کیفیت سود……………………………………………………………………………………………. 33

2-1-9 -کیفیت سود برای چه کسانی اهمیت دارد؟………………………………………………………………….. 34

2-1-10-روشهای ارزیابی کیفیت سود………………………………………………………………………………………… 35

2-1-10-1- مفهوم کیفیت سود مبتنی بر سری زمانی ویژگی های سود……………………………….. 36

2-1-10-2- مفهوم کیفیت سود بر اساس رابطه ی بین سوداقلام تعهدی و وجه نقد…………… 43

2-1-10-3- مفاهیم کیفیت سود براساس ویژگی های چارچوب نظری هیئت استانداردهای
حسابداری مالی………………………………………………………………………………………………………………………………. 45

2-1-10-4- مفاهیم کیفیت سود ناشی از تصمیمات اجرایی……………………………………………………. 48

2-1-11- عناصر تاثیر گذار بر کیفیت سود………………………………………………………………………………… 49

2-1-11- 1-روش های حسابداری………………………………………………………………………………………………. 49

2-1-11- 2-قابلیت اعتماد سود…………………………………………………………………………………………………… 52

2-1-11-3- براوردهای حسابداری………………………………………………………………………………………………. 52

2-1-11-4- هزینه های اختیاری………………………………………………………………………………………………… 53

2-1-11-5- نوع صنعت……………………………………………………………………………………………………………….. 53

2-1-11-6- ویژگی های مالی………………………………………………………………………………………………………. 54

2-1-11-7- عوامل سیاسی………………………………………………………………………………………………………….. 55

2-1-11- 8-سیستم کنترل داخلی…………………………………………………………………………………………….. 55

2-1-11- 9-صداقت مدریت………………………………………………………………………………………………………… 55

2-1-11-10- حفظ و نگهداشت سرمایه…………………………………………………………………………………….. 55

2-1-12-دیدگاه های مختلف درباره کیفیت سود………………………………………………………………………. 57

2-2-ادبیات و مبانی نظری تغییرپذیری بازده سهام……………………………………………………………………. 60

2-2-1-بازده…………………………………………………………………………………………………………………………………… 60

2-2-2 تعریف بازده……………………………………………………………………………………………………………………….. 60

عنوان صفحه

2-2-3 بازده تحقق یافته درمقابل بازده مورد انتظار……………………………………………………………………. 60

2-2-4 حداکثر شدن سود هرسهم به عنوان یک معیار…………………………………………………………….. 61

2-2-5 حداکثر شدن قیمت هر سهم به عنوان یک معیار…………………………………………………………. 62

2-2-6 بازده سرمایه گذاری………………………………………………………………………………………………………….. 63

2-2-7 تفاوت در رجحان سهام داران…………………………………………………………………………………………… 63

2-2-8 اجزای بازده……………………………………………………………………………………………………………………….. 64

2-2-9 عوامل موثر بر بازدهی……………………………………………………………………………………………………….. 65

2-2-10 روش های محاسبه بازده سهام…………………………………………………………………………………….. 67

2-2-11محاسبه بازده کل…………………………………………………………………………………………………………….. 71

2-2-12 نوسان پذیری بازده سهام……………………………………………………………………………………………….. 72

2-3- ارتباط بین متغیرهای تحقیق بصورت نظری…………………………………………………………………….. 74

2-4- پیشینه تحقیقات………………………………………………………………………………………………………………….. 77

2-4-1 تحقیقات انجام شده در خارج از کشور………………………………………………………………………….. 77

2-4-2 تحقیقات انجام شده در داخل کشور……………………………………………………………………………….. 80

2-6 خلاصه فصل…………………………………………………………………………………………………………………………… 84

فصل سوم: روش شناسی تحقیق

3-1 مقدمه……………………………………………………………………………………………………………………………………… 86

3-2فرضیه های تحقیق…………………………………………………………………………………………………………………. 86

3-3 روش تحقیق…………………………………………………………………………………………………………………………. 87

3-4 جامعه ونمونه اماری تحقیق……………………………………………………………………………………………….. 87

3-5 قلمرو تحقیق………………………………………………………………………………………………………………………….. 90

3-5-1 قلمرو زمانی تحقیق…………………………………………………………………………………………………………… 90

3-5 -2قلمرو مکانی تحقیق………………………………………………………………………………………………………….. 90

عنوان صفحه

3-5-3 قلمرو موضوعی تحقیق……………………………………………………………………………………………………. 90

3-6 تعریف عملیاتی متغیرهای تحقیق و نحوه اندازه گیری انها………………………………………………… 90

3-6-1 کیفیت سود……………………………………………………………………………………………………………………….. 91

3-6-2 تغییر پذیری بازده سهام…………………………………………………………………………………………………… 92

3-6 -3تعریف عملیاتی متغیرهای کنترل……………………………………………………………………………………. 94

3-7 روش وابزار گرداوری اطلاعات………………………………………………………………………………………………. 96

3-8 روش تجزيه و تحليل اطلاعات و آزمون فرضيه ها……………………………………………………………… 96

3-8-1 رگرسیون……………………………………………………………………………………………………………………………. 97

3-8-1-1 آزمون کولمو گوروف-اسمیرنوف (k-s)……………………………………………………………………… 97

3-8-1-2 آزمون همبستگی………………………………………………………………………………………………………….. 97

3-8-1-3 آزمون دوربین-واتسن………………………………………………………………………………………………….. 98

3-8-1-4 آزمون هم خطی…………………………………………………………………………………………………………… 99

3-9 خلاصه‌ی فصل……………………………………………………………………………………………………………………… 100

فصل چهارم: تجزیه و تحلیل داده ها

4-1- مقدمه……………………………………………………………………………………………………………………………………. 102

4-2- يافته هاي توصیفی………………………………………………………………………………………………………………. 103

4-3- آزمون نرمال بودن داده ها…………………………………………………………………………………………………. 106

4-5- ازمون فرضیه ها…………………………………………………………………………………………………………………… 110

4-5-1-آزمون فرضيه اول…………………………………………………………………………………………………………….. 110

4-5-1-1 آزمون هم خطی فرضيه اول……………………………………………………………………………………….. 111

4-5-1-2 آزمون نرمال بودن خطاهای فرضيه اول……………………………………………………………………. 112

4-5-2-آزمون فرضيه دوم…………………………………………………………………………………………………………….. 114

4-5-2-1 آزمون هم خطی فرضيه دوم………………………………………………………………………………………. 115

عنوان صفحه

4-5-2-2-آزمون نرمال بودن خطاهای فرضيه دوم…………………………………………………………………… 115

4-5-3-ازمون فرضیه سوم……………………………………………………………………………………………………………. 118

4-5-3-1آزمون هم خطی فرضیه سوم……………………………………………………………………………………… 119

4-5-3-2آزمون نرمال بودن خطاهای فرضیه سوم……………………………………………………………………. 119

4-6-خلاصه ازمون فرضیه ها……………………………………………………………………………………………………….. 122

4-7- خلاصه فصل………………………………………………………………………………………………………………………… 122

فصل پنجم: تفسیر یافته ها ، نتیجه گیری و پیشنهادات

5-1- مقدمه……………………………………………………………………………………………………………………………………. 124

5-2- نتايج آزمون فرضيه ها…………………………………………………………………………………………………………. 124

5-2-1- نتیجه آزمون فرضيه اول………………………………………………………………………………………………… 125

5-2-2- نتیجه آزمون فرضيه دوم……………………………………………………………………………………………….. 125

5-2-3- نتیجه آزمون فرضيه سوم………………………………………………………………………………………………. 125

5-2-4- خلاصه نتايج تحقیق………………………………………………………………………………………………………. 126

5-3- مقایسه نتایج تحقیق حاضر با تحقیقات قبلی……………………………………………………………………. 126

5-4- نتیجه گیری کلی و تفسیر نتایج آزمون فرضیه ها……………………………………………………………. 127

5-5- پیشنهادهای حاصل از تحقیق…………………………………………………………………………………………….. 129

5-5- 1-پیشنهادات مبتنی بر فرضیه ها……………………………………………………………………………………… 129

5-5-2 پیشنهاد برای تحقیقات اتی……………………………………………………………………………………………… 130

5-6-محدودیت های انجام تحقیق………………………………………………………………………………………………… 131

5-7- خلاصه فصل………………………………………………………………………………………………………………………… 133

پيوست…………………………………………………………………………………………………………………………………………….. 134

منابع………………………………………………………………………………………………………………………………………………… 143

فهرست جداول

عنوان صفحه

جدول (2-1): خلاصه ای از تعاریف ارائه شده درمورد کیفیت سود——————— 32

جدول جدول (2-2): معيارهاي ارزيابي كيفيت سود——————————— 35

جدول (3-1):تعداد شرکتهای بورس اوراق بهادارتهران سال89طبق گزارش بورس——— 88

جدول جدول (3-2): نحوه انتخاب شرکت های نمونه——————————– 88

جدول (4-1): علامت اختصاري متغيرهاي تحقيق———————————– 102

جدول (4-2): آمار توصيفي متغيرهاي تحقيق————————————- 103

جدول (4- 3): آمار توصيفي متغیر متغیرهای تحقیق پس ازگرفتن————– 104

جدول (4- 4): نتیجه آزمون کولموگوروف-اسمیرنوف——————————– 105

جدول (4-5): نتيجه آزمون کولموگوروف- اسمیرنوف————————- 107

جدول (4-6): آزمون همبستگي پيرسون—————————————— 109

جدول (4-7): آزمون هم خطی————————————————– 111

جدول (4-8): آزمون فرضيه اول————————————————- 113

جدول (4-9): آزمون هم خطی فرضيه دوم—————————————- 115

جدول (4-10): آزمون فرضيه دوم ———————————————- 116

جدول (4-11): آزمون هم خطی فرضيه سوم————————————– 119

جدول (4-12): آزمون فرضيه سوم———————————————– 120

جدول (4-13): جمع بندي نتايج كليه فرضيه ها———————————– 122

فهرست نمودارها

عنوان صفحه

نمودار (4-1):احتمال نرمال بودن متغیرvar……………………………………………………………………………….. 106

نمودار (4-2) احتمال نرمال بودن متغیرvar بر اساس………………………………………………… 107

نمودار (4-3) توزیع خطاهای مدل رگرسیون برای فرضیه اول………………………………………………….. 112

نمودار (4-4) توزیع خطاهای مدل رگرسیون برای فرضیه دوم………………………………………………….. 116

نمودار (4-5) توزیع خطاهای مدل رگرسیون برای فرضیه سوم………………………………………………… 120

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