بررسی رابطه بین راهبردهای کسب و کار، رقابت بازار و مدیریت سود در صنعت مواد غذایی و آشامیدنی ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه اقتصاد کشاورزی دانشگاه گیلان

2 دانش آموخته کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد رشت

چکیده

شناسایی رابطه‌ بین راهبردهای کسب و کار، رقابت بازار و مدیریت سود در شرکت‌های صنعت مواد غذایی و آشامیدنی پذیرفته شده در بورس اهمیت ویژه­ای دارد. بنابراین، با استفاده از نمونه­ آماری متشکل از 12 شرکت فعال در صنعت موردنظر طی بازه زمانی 1388 تا 1393 به بررسی این موضوع پرداخته شد. الگوسازی پژوهش رهیافت اقتصادسنجی با استفاده از داده­های ترکیبی بوده است. در این راستا، از الگوی آثار تصادفی برای برازش الگو و از آزمون t برای تعیین معناداری ضرایب رگرسیون استفاده شد. بر اساس خروجی­های حاصل از برآورد الگو، بین راهبردهای کسب و کار (راهبرد رهبری هزینه و راهبرد تمایز) و مدیریت سود واقعی رابطه­ منفی و معنادار وجود دارد و با در نظر گرفتن شدت رقابت در بازار محصولات، بین تعامل رقابت بازار و راهبرد رهبری هزینه با مدیریت سود واقعی رابطه‌ای معنادار وجود ندارد. در مقابل، با توجه به وجود رابطه‌ منفی و معنادار میان راهبرد تمایز با مدیریت سود واقعی، نتایج به دست آمده حاکی از وجود رابطه‌ منفی و معنادار میان تعامل رقابت بازار و راهبرد تمایز با مدیریت سود واقعی است.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Relationship among Business Strategies, Market Competitiveness and Profit Management in Iran's Beverage and Food Industries

نویسندگان [English]

  • Mohammad Kavoosi Kalashami 1
  • S. Shalchi Tabrizi 2
1 Assistant Professor, Department of Agricultural Economics, University of Guilan (Corresponding Author)
2 MSc in Accounting, Islamic Azad University, Rasht Branch
چکیده [English]

It is very important to identify the relationship between business strategies, market competition and earnings management in beverage and food industries firms which are accepted in stock exchange market. The sample includes 12 manufacturing companies listed in the Tehran Stock Exchange during period the beginning of 2009 until the end of 2014. The statistical model is multiple linear regression using panel data. To examine the significance of the regression equations and the significance of regression coefficients F-test and t-test were applied, respectively. Based on the results of model estimation, there is a negative and significant relationship between business strategies (cost leadership strategy and differentiation strategy) and real earnings management, and there isn’t a significant relationship between the interaction of market competition and cost leadership strategy. Also the results showed that there is a negative and significant relationship between the interaction of market competition and differentiation strategy with the real earnings management.

کلیدواژه‌ها [English]

  • Business Strategies
  • Differentiation Strategy
  • Real Earnings Management
  • Market Competition
  • Cost Leadership Strategy
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