بررسي اثرات كارايي تخصيصي هزينه‌هاي ثابت و متغير بر كيفيت گزارشگري مالي: رويكرد تحليل پوششي داده ها و GMM

The effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting

يكي از وظايف مديريت، كنترل عمليات و امور مالي شركت است. در هنگام افزايش هزينه ها نسبت به بودجه، مدير مي-تواند با تخصيص هزينه ثابت به زير واحدها، باعث كارايي شركت و افزايش كيفيت گزارشگري مالي مي‌شود. اين موضوع به ويژه در بانك‌ها كه خدمات واسطه‌گري مالي ارائه مي‌كنند بسيار حائز اهميت است، در اين ارتباط، اطلاعات 12 بانك تخصصي و تجاري كشور طي دوره 1398-1389 جمع‌آوري و سپس با استفاده از رويكرد تحليل پوششي داده ها اندازه‌گيري شده است. . همچنين در اين مطالعه براي اندازه‌گيري كيفيت اطلاعات حسابداري و گزارشگري مالي الگوي دچو و ديچو (2002) بر اساس داده‌هاي پانل ديتا طي دوره ي زماني 1397-1398 به روش GMM برآورد شد. نتايج نشان دادند كه كارايي تخصيصي هزينه‌هاي ثابت تاثير منفي و معنادار بر شاخص كيفيت اطلاعات حسابداري و گزارشگري مالي دارد. در مقابل، بر اساس نتايج، كارايي تخصيصي هزينه‌هاي متغير تاثير مثبت و معنادار بر شاخص كيفيت اطلاعات حسابداري و گزارشگري مالي دارد. كليدواژه‌ها

One of the tasks of management is to control the operations and finances of the company. When increasing costs over budget, the manager can increase the company's efficiency and increase the quality of financial reporting by allocating a fixed cost to the units. This is especially important in banks that provide financial intermediation services, as high fixed costs in banks are sometimes one of the main challenges of the country's banking system. Be. Therefore, in the present study, the effects of fixed and variable cost allocation efficiency on the quality of financial reporting have been measured. In this regard, the data of 12 specialized and commercial banks of the country during the period 2010-2011 have been collected and then measured using the data envelopment analysis approach. Also, in this study, to measure the quality of accounting and financial reporting information, the Decho and Dicho (2002) model was estimated based on data panel data during the period 1397-1398 using the GMM method. The results showed that the efficiency of fixed cost allocation has a significant negative effect on the quality of accounting and financial reporting information index. In contrast, based on the results, the efficiency of variable cost allocation has a positive and significant effect on the quality of accounting and financial reporting information index..