بررسی تاثیرگذاری اهرم مالی بر حقوق و مزایای کارمندان از منظر سرمایه انسانی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

بررسی تاثیرگذاری اهرم مالی بر حقوق و مزایای کارمندان از منظر سرمایه انسانی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسنده
دکتری حسابداری، گروه حسابداری، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
بررسی تاثیرگذاری اهرم مالی بر حقوق و مزایای کارمندان از منظر سرمایه انسانی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران
این مطالعه به بررسی ارتباط اهرم مالی شرکت‌ها و حقوق و مزایای کارمندان با استفاده از گزارش-های سالانه شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران طی دوره 1391-1398پرداخت. جهت آزمون فرضیه‌های پژوهش از رگرسیون خطی چند متغیره مبتنی بر داده‌های تابلویی بهره گرفته شده است. در این پژوهش تجزیه و تحلیل رگرسیون به منظور بررسی ارتباط اهرم مالی با حقوق و مزایای مدیر عامل شرکت‌ها به عنوان کارمندان مهم و حقوق و مزایای تمام کارکنان به کار رفته است. نتایج فرضیه‌های پژوهش نشان می‌دهد که شرکت‌ها با سطوح مختلف اهرم معمولا به کارمندان به خاطر ریسک سرمایه انسانی خود دستمزد می‌دهند، همچنین شرکت‌های درگیر مشکلات مالی، اهرم را به عنوان ابزار چانه‌زنی برای کاهش دستمزد در نظر می‌گیرند که منجر به کاهش دستمزد کارمندان در مقایسه با شرکت‌های بدون مشکل مالی می‌شود.
کلیدواژه‌ها

عنوان مقاله English

Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange

نویسنده English

annahita zandi
Ph.D. Department of Accounting, North Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده English

Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange
This study investigates the relationship between corporate financial leverage and employee compensation using annual reports of listed companies in Tehran Stock Exchange during the period 2012-2019. Multivariate linear regression based on panel data was used to test the research hypotheses. Has been. In this study, regression analysis has been used to investigate the relationship between financial leverage and the salary and benefits of CEOs of companies as important employees and the salaries and benefits of all employees.The results of the research hypotheses show that companies with different levels of leverage typically pay employees because of their human capital risk, while firms with financial problems also consider leverage as a bargaining chip that leads to a reduction in employee pay. Compared to companies without financial problemsof Listed Companies in Tehran Stock Exchange

کلیدواژه‌ها English

Capital structure
CEO compensation
Employee compensation
Human capital risk
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