تاثیر عوامل ناشی از ساختار سیاسی-اقتصادی کشور بر میزان چسبندگی هزینه‌های شرکت‌ها

با وجود خصوصی سازی‌های انجام شده در دهه‌های اخیر، دولت هنوز سهام بسیاری از شرکتها را در اختیار دارد و یکی از مولفه‌های مهم اقتصاد کشور میباشد. هدف تحقیق بررسی انتخابات سیاسی کشور، ساختار مالکیت دولتی، رشدتولیدناخالص داخلی، ارتباطات سیاسی ومیزان تورم حاکم بر کشور بر چسبندگی هزینه درشرکت‌های ایرانی میباشد. برای انجام این تحقیق در ابتدا با استفاده از مصاحبه خبرگان و شاخص لاوشه متغیرها وعوامل تاثیرگذار بر میزان چسبندگی هزینه‌های شرکت‌ها شناسایی و سپس متغیرهای شناسایی شده اندازه گیری گردید، و در نهایت نمونه ای از 102 شرکت از شرکتهای بازارسرمایه ایران انتخاب و با استفاده از اطلاعات این شرکتها، فرضیات پژوهش مورد آزمونهای آماری قرار گرفت. نتایج حاصل شده از آزمون فرضیه‌های تحقیق در طی دوره زمانی شش ساله 1394 الی 1399 نشان داد که : انتخابات سیاسی کشور، ساختارمالکیت دولتی، رشدتولید ناخالص داخلی، ارتباطات سیاسی ومیزان تورم حاکم بر کشور برمیزان چسبندگی هزینه‌های شرکتها تاثیرگذار میباشند.

issues and problems of financial reporting in the insurance industry in iran

objective: due to the nature and importance of the insurance industry, optimal financial information and reporting ‎is very important in this industry. nevertheless, the investors of insurance companies, the stock exchange ‎organization, central insurance and even the policyholders as the main beneficiaries of insurance companies expect ‎significant improvements in the financial reporting of insurance companies. the clauses of the auditor’s report on ‎reserves and non-compliance with iran’s accounting standard no. 28 and the central insurance regulations are ‎other noteworthy issues. the international financial reporting standard 4, which will be replaced by ifrs 17 in ‎‎2023, is another important issue that iran’s insurance industry must be able to prepare to accept. therefore, in the ‎current research, the issues and problems of financial reporting in the insurance industry have been identified from ‎the dimensions of recognition and measurement, reporting and disclosure, and finally systems and processes, which ‎are the three main components in the framework of financial reporting.‎method: the method used in the research is a survey and the data collection was done through a questionnaire. ‎finally, 50 questionnaires from 16 insurance companies were received and analyzed.‎findings and conclusions: the research results show that the insurance industry is facing challenges in financial ‎reporting. the identified challenges in the field of recognition and measurement include the lack of accounting ‎standards in the field of life insurance, lack of application of common measurement methods at the international ‎level, lack of insurance measurements at the group level, contracts and recognition of insurance premium income ‎are based only on historical information and ignoring adjustments including risk adjustment. in the field of ‎reporting and disclosure, there are challenges such as the inability to distinguish between insurance operations and ‎investment operations, the problem of distinguishing whether a group of contracts is profitable or unprofitable, and ‎the nature and amount of risks arising from insurance contracts are not disclosed. . finally, the lack of sufficient ‎training of employees and the lack of integration of the information technology system and the software used are ‎challenges in the field of systems and processes‎.