تاثیر اجرای گزارشگری مالی تحت وب بر مدیریت سود با تاکید بر نقش تعدیل‌کننده هزینه نمایندگی

هدف: یکی از عوامل موثر در تصمیم‌گیری، وجود اطلاعات مناسب و صحیح است که وجود گزارشگری مالی تحت وب برای شرکت‌ها از طریق انتشار اطلاعات باعث کاهش اثرات مدیریت سود و هزینه نمایندگی می‌شود. از طرفی، با توجه به اینکه تاکنون شاخص جامعی برای گزارشگری مالی تحت وب ارائه نشده است؛ لذا هدف این پژوهش تاثیر اجرای مدل گزارشگری مالی تحت وب بر مدیریت سود با تاکید بر نقش تعدیلی هزینه‌ نمایندگی است.روش: سنجش مدل اجرای گزارشگری مالی تحت وب، از طریق پرسشنامه‌ توزیع شده بین خبرگان انجام شد. همچنین تحلیل عاملی تاییدی، جهت سنجش روابط متغیر پنهان موجود در اجرای گزارشگری مالی تحت وب و گویه‌های آن، مورد استفاده قرار گرفت.یافته‌ها‌: نتایج بیانگر آن است مدل پیشنهادی حاصله، شاخصی مناسب جهت سنجش اجرای گزارشگری مالی تحت وب بوده و مدل بومی ارائه شده باعث کاهش رفتارهای فرصت‌طلبانه مدیران می‌گردد که این امر منجر به کاهش مدیریت سود می‌شود. بنابراین بکارگیری شاخص گزارشگری مالی تحت وب بر اساس مدل بدست آمده می‌تواند به شرکت‌ها در راستای کاهش عدم تقارن اطلاعاتی، هزینه‌های نمایندگی شرکت کمک شایانی نماید. ضمن آنکه این مدل، نسبت به تک‌تک معیارها دارای چولگی کمتری است.نتیجه‌گیری‌: نتایج نشان‌ می­دهد هزینه نمایندگی عاملی در جهت تعدیل رابطه بین گزارشگری مالی تحت وب و مدیریت سود است.

the effect of implementing web-based financial reporting model on earnings management emphasizing the moderating role of agency costs

objective: given that no comprehensive index has been provided for web-based financial reporting, one of the most important tools used for information transfer for the users is web-based financial reporting. considering the increasing level of coverage of this reporting in the world, the current research is also trying to address the issue of the native model of the web-based financial reporting index.the nature of this reporting type is so that provided information with this language is self-exploratory information. web-based financial reporting provides the possibility to provide the stakeholders with the information holistically. this technology has been supported as a way to improve efficiency, timeliness, and honest representation of financial information and ease of accessing and analyzing data. thus, this study aimed to examine the effect of performing web-based financial reporting on earnings management emphasizing the moderating role of agency costs. in fact, the question of the current research is, what is the web-based financial reporting model?and if the model is presented, how is the impact of the web-based financial reporting model on profit management with the moderating role of agency cost? therefore, the present study has tried to provide an answer to this question.method: this study method was applied in term of goals and descriptive in terms of data gathering. it used both qualitative method (for identifying components and dimensions related to web-based financial reporting using experts ideas) and quantitative method (for measuring final model obtained from the first stage and reliability of the model). so, combined method was used for data analysis. the web-based financial reporting implementation model was assessed through a questionnaire that was distributed among experts.  confirmatory factor analysis was used to measure the latent variable of web-based financial reporting implementation with its measurement items. calculating web-based financial reporting was through a checklist containing 62 indices of internet disclosure and 62 content factors. the final sample of the research was also selected as the research sample after applying the applied restrictions of 167 companies and 2004 observations (year-company).results: results were in line with offering a web-based financial reporting model based on literature and theoretical foundations of previous research and ideas of academic and professional experts using fuzzy delphi technique. web-based financial reporting included 8 indices of organizational index, financial index, economic index, social index, political index, human index, technology index, and cultural index. based on the results, the offered model has lower skewness than each index. using these indices in organizational level can improve financial reporting status for the users of them. after representing an indigenous model of web-based financial reporting, the effect of this model on earnings management, regarding the mediating role of agency costs was examined. results showed that the model reduces opportunistic behaviors of managers, leading to decreased earnings management. also, the implementation of this model can reduce information asymmetry and agency costs. results showed that the existence of agency costs regarding web-based financial reporting in the companies increases the negative relationship of web-based financial reporting and earnings management. the obtained results can be argued in this way that nowadays, most countries welcome web-based financial reporting for reducing negative effects of information asymmetry between management and owners, agency costs, capital costs, and increase of company value. their advantages are better access to information, lower cost, possibility of continuous reporting, and providing dynamic information, which cause the spread of using this tool for financial reporting.conclusion: the represented model based on the ideas of experts include organizational, financial, economic, social, political, human, technology, and cultural indices. in the given model, organizational, financial, economic and human indices are categorized at company level, political, social, and cultural indices at society level, and technology index at software producers' level. thus, using these indices at organizational level can lead to improving financial reporting status for the users of these financial statements. also, after representing a web-based financial reporting model, the effect of this model on earnings management was examined, emphasizing the moderating role of agency costs. the web-based financial reporting model reduced opportunistic behaviors of managers, leading to decreased earnings management. thus, using the index of web-based financial reporting based on the given model can help companies to reduce information asymmetry and agency costs. in this respect, results showed that using web-based financial reporting, agency costs increase the negative relationship between web-based financial reporting and earnings management. arguably, it is because nowadays, in most countries, for reducing negative effects of information asymmetry between management and owners, agency costs, capital costs, and company value, mechanisms, such as web-based financial reporting have been welcomed with the advantages of better access to information, lower cost, continuous reporting, and offering dynamic information cause the spread of this tool in financial reporting. based on the results, web-based financial reporting reduces opportunistic behaviors of managers, reducing earnings management. also, in terms of agency costs, when web-based financial reporting is utilized in the companies, agency costs are reduced. finally, agency costs mediate the relationship between web-based financial reporting and earnings management.