رابطه افشای تحقیق و توسعه با نوآوری شرکتی با نقش میانجی ساختار تامین مالی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

رابطه افشای تحقیق و توسعه با نوآوری شرکتی با نقش میانجی ساختار تامین مالی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیار، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران.
2 دانشجوی دکتری، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران
چکیده
چکیده
هدف پژوهش حاضر بررسی رابطه افشای تحقیق و توسعه با نوآوری شرکتی با نقش میانجی ساختار تامین مالی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران می باشد. این پژوهش از نظر ماهیت و روش توصیفی و از نظر هدف، یک پژوهش کاربردی بوده و از آنجایی که در پژوهش حاضر وضعیت موجود متغیرها با استفاده از جمع آوری اطلاعات، از طریق اطلاعات گذشته مورد تجزیه و تحلیل قرار گرفته است، در ردیف مطالعات توصیفی و از نوع پس رویدادی گنجانده می-شود. در مسیر انجام این پژوهش، چهار فرضیه تدوین و 132 شرکت از طریق نمونه گیری به روش حذف سیستماتیک برای دوره زمانی 7 ساله بین 1395 تا 1401 انتخاب شده است و داده های مربوط به متغیرهای پژوهش بعد از گردآوری در نرم افزار اکسل با استفاده از نرم افزار آماری ایویوز مورد تجزیه و تحلیل قرار گرفتند.نتایج حاصل از آزمون فرضیات نشان داد بین افشای تحقیق و توسعه و نوآوری شرکتی رابطه مستقیم و معناداری وجود دارد. همچنین افشای تحقیق وتوسعه رابطه مستقیم با ساختار تامین مالی شرکت دارد. ساختار تامین مالی هم رابطه مستقیم با نوآوری شرکت دارد. نهایتا مشخص گردید که با تایید ازمون سوبل، ساختار تامین مالی بر رابطه افشای تحقیق و توسعه و نوآوری شرکتی نقش میانجی‌گری دارد.
واژه‌های کلیدی: افشای تحقیق و توسعه، نوآوری شرکتی، ساختار تامین مالی.
طبقه‌بندی‌موضوعی:O32 ،O36،G23.
کلیدواژه‌ها

عنوان مقاله English

The relationship between R&D disclosure and corporate innovation with the mediating role of financing structure in companies listed on the Tehran Stock Exchange

نویسندگان English

peyman amini 1
parisa asadzadeh 2
1 Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
2 Ph.D. Student, Department of Accounting, Faculty of Humanities and Social Sciences, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.
چکیده English

Abstract
The purpose of the present study is to investigate the relationship between R&D disclosure and corporate innovation with the mediating role of financing structure in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, four hypotheses were formulated and 132 companies were selected through systematic elimination sampling for the 7-year period between 2016 and 2022, and the data related to the research variables were collected in Excel software using The results of the hypotheses test showed that there is a direct and significant relationship between the disclosure of research and development and corporate innovation. Also, research and development disclosure has a direct relationship with the company's financing structure. The financing structure has a direct relationship with the company's innovation. Finally, it was determined that by confirming the Sobel test, the financing structure has a mediating role on the relationship between research and development disclosure and corporate innovation.
Keywords: R&D disclosure, corporate innovation, financing structure
JEL classification: O32,O36,G23.

کلیدواژه‌ها English

Keywords: "R&D disclosure"
"corporate innovation"
"financing structure"
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