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دانلود :تأثیرادیان(یهودیت،مسیحیت واسلام) و فرهنگهای غربی بر افکار میخائیل نعیمه
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تأثیرادیان(یهودیت،مسیحیت واسلام) و فرهنگهای غربی بر افکار میخائیل نعیمه
کمیته حسابرسی، از ساز و کارهایی است که انتظار میرود در راستای حفظ منافع گروههای گوناگون استفاده کننده از اطلاعات حسابداری، موثر واقع شود. در سالهای اخیر، کشورهای توسعه یافته شاهد ظهور و تکامل شتابان کمیته حسابرسی بودهاند. گسترش عملیات بینالمللی، تشدید فعالیتهای شرکتهای سهامی برای کسب مزایای رقابتی، افزایش بدهیهای ناشی از خسارت به محیط زیست، نقش و تاثیر برآوردهای مدیریت در ارقام مندرج در صورتهای مالی، نبود مبنای معتبر برای بررسی ادعاهای مدیریت در رابطه با کفایت ساختار کنترل داخلی از سوی حسابرسان مستقل، گسترش استفاده از سیستمهای رایانهای و به دنبال آن، مشکلتر شدن نظارت بر کنترل این سیستمها، سبب تشدید روند ایجاد و بکارگیری کمیته حسابرسی شده است.هدف مدیریت نشان دادن شرکتی پویا و با ثبات در نظر سرمایهگذاران و بازار سرمایه است. زیرا اغلب سرمایهگذاران و مدیران اعتقاد دارند شرکتهایی که روند سودآوری مناسبی دارند و سود آنها دچار تغییرات عمده نمیشود، نسبت به شرکتهای مشابه ارزش بیشتر و قابلیت پیشبینی و مقایسه بیشتری دارند. در این پژوهش ضمن معرفی ویژگیهای کمیته حسابرسی، بررسی شد که تخصص، اندازه و استقلال کمیته حسابرسی چه تاثیری بر ویژگیهای کیفی سود هر سهم و ارزش دفتری آن و به طور خاص ارتباط ارزشی آنها دارد.از این رو 63شرکت از بین شرکتهای پذیرفته شده در بورس اوراق بهادار تهران در طی سالهای 1391 تا 1392 انتخاب و با استفاده از رگرسیون چندگانه مورد آزمون قرار گرفت.یافتههای پژوهش نشان میدهد که تخصص، استقلال و اندازه کمیته حسابرسی بر ارتباط ارزشی اطلاعات حسابداری تاثیری ندارد.
کلید واژه: ویژگیهای کمیته حسابرسی، ارتباط ارزشی اطلاعات حسابداری.
43 دیدگاه برای دانلود :تأثیرادیان(یهودیت،مسیحیت واسلام) و فرهنگهای غربی بر افکار میخائیل نعیمه
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