بررسی رابطه بین استانداردهای بین‌المللی گزارشگری مالی و نابرابری درآمد با توجه به نقش توسعه مالی: منتخبی از کشورهای در حال توسعه آسیا

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار، گروه اقتصاد، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، تهران

2 کارشناسی ارشد، گروه حسابداری، دانشکده اقتصاد و علوم اجتماعی، دانشگاه شهید چمران اهواز، اهواز، ایران

10.22051/ieda.2024.46800.1408

چکیده

نابرابری درآمد همچنان یک موضوع نگران‌کننده است. مطالعات پیشین نشان می‌دهند که با رشد اقتصاد یک کشور، درآمدها افزایش و اختلاف درآمدی کاهش می‌یابد. با این حال، شواهدی وجود دارد که با توسعه کشورها، نابرابری درآمد بدتر می‌شود. این مطالعه رابطه بین استانداردهای بین‌المللی گزارشگری مالی (IFRS) و نابرابری درآمد را با توجه به نقش تعدیل‌گری توسعه مالی برای منتخبی از کشورهای درحال‌توسعه آسیا در دوره 2022-2000 و با استفاده از روش حداقل مربعات معمولی و حداقل مربعات تعمیم‌یافته بررسی می‌کند. نتایج نشان می‌دهد که توسعه مالی بر رابطه بین IFRS و نابرابری درآمد تأثیرگذار است. بعلاوه، رابطه مستقیمی بین IFRS و نابرابری درآمد وجود دارد. از دلایل تأثیر مستقیم IFRS بر نابرابری درآمد، می‌تواند این باشد که افزایش شفافیت گزارشگری مالی درنتیجه استفاده از IFRS، کارکنان و سازمان‌های نظارتی را قادر می‌سازد تا در مورد مسائل مربوط به اشتغال مانند امنیت شغلی، دستمزدها و حقوق بازنشستگی با کارفرمایان مذاکره کنند. اگر این مذاکرات منجر به سود برای کارکنان شود، نابرابری درآمد کاهش می‌یابد. اثر غیرمستقیم IFRS بر نابرابری درآمد از طریق توسعه مالی ممکن است به این دلیل باشد که با بهبود کارایی بازارهای مالی و کاهش محدودیت‌های مالی مؤسسات مالی، سرمایه‌گذاری افزایش می‌یابد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

An Analysis of the Develo Investigating the Relationship between International Financial Reporting Standards and Income Inequality According to the Role of Financial Development: A Selection of Developing Countries in Asia

نویسندگان [English]

  • Habib Ansari Samani 1
  • Sima Dalvandi 2
1 Associate Professor, Department of Economics, Yazd University, Yazd, Iran
2 M.Sc. Department of Accounting, Shahid Chamran University of Ahvaz, Iran
چکیده [English]

Income inequality remains a concern. Previous studies show that as a country's economy grows, incomes increase and income disparity decreases. However, there is evidence that income inequality worsens as countries develop. This study examines the relationship between International Financial Reporting Standards (IFRS) and income inequality with regard to the moderating role of financial development for a selection of Asian developing countries in the period 2000-2022 using Ordinary Least Squares and Generalized Least Squares methods.
The results show that financial development affects the relationship between IFRS and income inequality. Furthermore, there is a direct relationship between IFRS and income inequality. One of the reasons for the direct impact of IFRS on income inequality could be that the increased transparency of financial reporting as a result of using IFRS enables employees and regulatory organizations to negotiate with employers about employment-related issues such as job security, wages, and pensions. If these negotiations lead to benefits for employees, income inequality will decrease. The indirect effect of IFRS on income inequality through financial development may be because investment increases by improving the efficiency of financial markets and reducing the financial constraints of financial institutions.

کلیدواژه‌ها [English]

  • IFRS
  • Income Inequality
  • Financial Development

مراجع

 
خدادادی، ولی؛ واعظ، سیدعلی و رودبار شجاعی، علی. (1394). عوامل مؤثر بر پذیرش استانداردهای بین‌المللی حسابداری در کشورهای درحال‌توسعه. حسابداری مالی، 8(30)، 142-122.
روستا، منوچهر و دهقانی سعدی، علی اصغر. (1397). چرایی پذیرش استانداردهای بین‌المللی گزارشگری مالی در کشورهای درحال‌توسعه. پژوهش حسابداری، 8(3)، 99-87.
 
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