جمع‌آوری منابع علمی مرتبط با شفافیت بخش خصوصی
تاثیر کارایی سرمایه فکری و شفافیت اطلاعاتی بر هزینه حقوق صاحبان سرمایه
چکیده
نقش شفافیت اطلاعات مالی شرکتها و کارایی سرمایه فکری در سالهای اخیر اهمیت روزافزونی پیدا کرده است. اطلاعات مالی غیرشفاف با کاهش کیفیت اطلاعات، منجر به افزایش ریسک اطلاعاتی، عدم اعتماد سرمایه‌گذاران، کاهش نقدینگی و افزایش هزینه حقوق صاحبان سرمایه می‌شود. از طرف دیگر، ناکارایی سرمایه فکری از طریق کانال‌های مختلف همچون کاهش تولید دانش محور منجر به کاهش ارزش شرکت و افزایش هزینه حقوق صاحبان سرمایه خواهد شد. در این تحقیق به منظور فراهم کردن شواهد تجربی درباره تاثیر شفافیت اطلاعاتی و کارایی سرمایه فکری بر هزینه حقوق صاحبان سهام شرکتها، اطلاعات مالی 93 شرکت پذیرفته شده در بورس اوراق بهادار تهران در سال های 1388 تا 1395 با استفاده از داده‌های ترکیبی و مدل اثرات تصادفی مورد مطالعه قرار گرفت. تحقیق حاضر از لحاظ هدف و ماهیت کاربردی – توصیفی با تاکید بر روابط همبستگی بوده و از شیوه مطالعات کتابخانه ای جهت جمع آوری داده ها استفاده گردید. یافته‌های تحقیق نشان داد که کارایی سرمایه فکری، سرمایه انسانی و سرمایه فیزیکی با هزینه حقوق صاحبان سهام رابطه دارد، ولی بین متغیرهای شفافیت اطلاعاتی وکارایی سرمایه ساختاری با هزینه حقوق صاحبان سهام رابطه‌ای وجود ندارد. بنابراین، در تصمیم‌گیریهای مدیریتی و سرمایه‌گذاری شرکتها، نقش کارایی سرمایه فکری، سرمایه انسانی و سرمایه فیزیکی در کاهش هزینه حقوق صاحبان سهام نباید نادیده گرفته شود.
2 پسندیده
لیست مقالات در رابطه با شفافیت بخش خصوصی به شرح زیر است. این لیست بروز رسانی می‌شود (این مقالات بدون دسته‌بندی بارگذاری شده و در قدم بعدی می‌توان آنها را دسته‌بندی کرد):
1. “Let’s be clear”: Exploring the Role of Transparency Within the Organization
Maxwell Salazar, 2017.
Let_s be clear_ Exploring the Role of Transparency Within the O.pdf|attachment (811.3 کیلوبایت)
2. Organizational Transparency: A New Perspective on Managing Trust in Organization-Stakeholder Relationships
Andrew K. Schnackenberg, Edward C. Tomlinson, 2014, Journal of Management.
2.pdf (563.4 کیلوبایت)
3. Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency
Angela Liew, International Journal of Accounting Information Systems, 2019
3.pdf (314.4 کیلوبایت)
4. Improving records management to promote transparency and prevent corruption
Anahí Casadesús de Mingo, Agustí Cerrillo-i-Martínez, International Journal of Information Management, 2018
4.pdf (198.9 کیلوبایت)
5. How innovative knowledge assets and firm transparency affect sustainability-friendly practices
Weiwei Wu, Yexin Liu, Qi Zhang, Bo Yu, Journal of Cleaner Production, 2019
5.pdf (425.3 کیلوبایت)
6. Provider responses to online price transparency
Christopher M. Whaley, Journal of Health Economics, 2019
6.pdf (1.5 مگابایت)
7. Financial market development, market transparency, and IPO performance
Ying Sophie Huang, Mengyu Li, Carl R. Chen, Pacific-Basin Finance Journal, 2019
7.pdf (819.9 کیلوبایت)
8. Corporate social responsibility disclosure and financial transparency: Evidence from India
Rajiv Nair, Mohammad Muttakin, Arifur Khan, Nava Subramaniam, V.S. Somanath, Pacific-Basin Finance Journal, 2019
8.pdf (654.1 کیلوبایت)
9. Impact of improved price transparency on patients’ demand of healthcare services
Daiki Kobayashi, Rei Goto, Yusuke Tsugawa, Social Science & Medicine, 2019
9.pdf (203.6 کیلوبایت)
10. Openwashing: A decoupling perspective on organizational transparency
Maximilian Heimstädt, Technological Forecasting & Social Change, 2017
10.pdf (630.1 کیلوبایت)
11. Data on Accessibility of Corporate information and Business transparency in Russia
Evgeny A. Kuzmin, Valentina E.Guesva, Alena V. Fomina, Data in Brief, 2018
11.pdf (7.6 مگابایت)
12. Business Information Transparency: Causes and Evaluation Possibilities
Kristina Kundeliene, Sviesa Leitoniene, 20th International Secintific Conference Economics and Management, 2015
12.pdf (3.5 مگابایت)
13. Organizational Transparency: Conceptualizations, Conditions, and Consequences
Oana Brindusa Albu, and Mikkel Flyverbom, Business & Society, 2016
13.pdf (472.9 کیلوبایت)
14. Good Practice in Corporate Governance: Transparency, Trust, and Performance in the Microfinance Industry
Darline Augustine, Business Society, 2012
14.pdf (682.2 کیلوبایت)
15. Organizational transparency drives company performance
Erik Berggren, Rob Bernshteyn, Journal of Management Development, 2007
berggren2007.pdf (170.5 کیلوبایت)
16. Making Transparency Transparent: The Evolution of Observation in Management Theory
Ethan S. Bernstein, Harvard Business School, Academy of Management Annals,
16.pdf (1.7 مگابایت)
17. The value and motivating mechanism of transparency inorganizations
Leif Brandes, Donja Darai, European Economic Review, 2017
17.pdf (1.5 مگابایت)
18. Do Transparent Business Practices Pay? Exploration of Transparency and Consumer Purchase Intention
Gargi Bhaduri and Jung E. Ha-Brookshire, Clothing and Textiles Research Journal, 2011
18.pdf (287.2 کیلوبایت)
19. The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?
Amanze Ejiogu, Chibuzo Ejiogu, Ambisisi Ambituuni, The British Accounting Review, 2018
19.pdf (862.7 کیلوبایت)
20. “Open for Business?” —Transparent government and business regulation
Carolin Geginat, Valentina Saltane, Journal of Economics and Business, 2016
20.pdf (1.0 مگابایت)
21. Who Uses a Price Transparency Tool? Implications for Increasing Consumer Engagement
Rebecca A. Gourevitch and et. al, The Journal of Health Care Organization, Provision, and Financing, 2017
21.pdf (420.5 کیلوبایت)
22. Designing online selling mechanisms: Transparency levels and prices
Nelson Granados, Alok Gupta, Robert J. Kauffman, Decision Support Systems, 2008
22.pdf (380.4 کیلوبایت)
23. Wage transparency and performance: A real-effort experiment
Ben Greiner, Axel Ockenfels, Peter Werner, Economics Letters, 2011
23.pdf (204.8 کیلوبایت)
24. Organizational transparency and power in firm ownership networks
Anna Grosman, Aija Leiponen, Journal of Comparative Economics, 2018
24.pdf (1.1 مگابایت)
25. Is transparency a good thing? How online price transparency and variability can benefit firms and influence consumer decision making
Richard C. Hanna, Katherine N. Lemon , Gerald E. Smith, Business Horizons, 2018
25.pdf (626.3 کیلوبایت)
26. Transparency tested: The influence of message features on public perceptions of organizational transparency
Derrick Holland, Amber Krause, Joseph Provencher, Trent Seltzer, Public Relations Review, 2017
26.pdf (205.7 کیلوبایت)
27. Corporate governance and strategic transparency: East Asia in the international business systems
Tarek Ibrahim Eldomiaty Chong Ju Choi, Corporate Governance: The international journal of business in society, 2006
27.pdf (309.9 کیلوبایت)
28. Increasing Business Transparency by Corporate Social Reporting: Development and Problems in Lithuania
Lina Dagiliene, Sviesa Leitoniene, Adriana Grencikova, Inzinerine Ekonomika-Engineering Economics, 2014
28.pdf (498.2 کیلوبایت)
29. Corporate Governance, External Control, and Environmental Information Transparency: Evidence from Emerging Markets
Gady Jacoby, Mingzhi Liu, Yefeng Wang, Zhenyu Wu, Ying Zhang, Journal of International Financial Markets, Institutions & Money, 2018
29.pdf (924.4 کیلوبایت)
30. Managing business-to-business relationships under conditions of employee attrition: A transparency approach
Nishant Kumar, Ali Yakhlef, Industrial Marketing Management, 2016
30.pdf (671.3 کیلوبایت)
31. Institutional Ownership and Corporate Transparency in China
Ningyue Liu, Elaine Laing, Yue Cao, Xiaofei Zhang, Finance Research Letters, 2017
31.pdf (1.1 مگابایت)
32. The benefits and implementation of performance transparency: The why and how of letting your customers ‘see through’ your business
Omar Merlo, Andreas Eisingerich, Seigyoung Auh, Jaka Levstek, Business Horizons, 2017
merlo2017.pdf (677.2 کیلوبایت)
33. Corporate Political Transparency
Murad A. Mithani, Business & Society, 2016
33.pdf (446.9 کیلوبایت)
34. Price transparencyreflects assuranceandreliability
Divya Mittal, Shiv Ratan Agrawal, Journal of Retailing and Consumer Services, 2016
34.pdf (476.0 کیلوبایت)
35. Models and technologies for the enhancement of transparency and visibility in food supply chains
Fredrik Nilsson, Malin Goransson, and Klara Bath, Sustainable Food Supply Chains, 2019
35.pdf (1.6 مگابایت)
36. Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness
Lars Oxelheim, International Business Review, 2018
36.pdf (404.3 کیلوبایت)
37. Exploring transparency: a new framework for responsible business management
Denise Linda Parris, Jennifer L. Dapko, Richard Wade Arnold and Danny Arnold, Management Decision, 2016
37.pdf (377.2 کیلوبایت)
38. The (In)effectiveness of Voluntarily Produced Transparency Reports
Christopher Parsons, Business & Society, 2017
38.pdf (406.0 کیلوبایت)
39. Customer-side transparency, elastic demand,and tacit collusion under differentiation
Alexander Rasch, Jesko Herre, Information Economics and Policy, 2013
39.pdf (377.5 کیلوبایت)
40. Price Transparency and Retail Prices: Evidence from Fuel Price Signs in the Italian Motorway
Federico Rossi, Pradeep K. Chintagunta, Journal of Marketing Research, 2015
40.pdf (1.3 مگابایت)
41. Antecedents of Corporate Reputation in the Hotel Industry: The Moderating Role of Transparency
Sung-Bum Kim, and Dae-Young Kim, Sustainability, 2017
41.pdf (989.9 کیلوبایت)
42. The new age of pay transparency
Richard G. Trotter, Susan Rawson Zacur, Lisa T. Stickney, Business Horizons, 2017
42.pdf (332.2 کیلوبایت)
43. Transparency matters: The concept of organizational transparency in the academic Discourse
Stefan Wehmeier and Oliver Raaz, Public Relations Inquiry, 2012
43.pdf (752.7 کیلوبایت)
44. Disentangling the impact of cost transparency on cooperation efficiency in exchange partnerships
Jie Yang, Guangsheng Yu, Mingyu Liu, Hongming Xie, Haiwei Liu, International Journal of Production Economics, 2018
44.pdf (625.1 کیلوبایت)
45. Increasing Price Transparency: Implications of Consumer Price Posting for Consumers’ Haggling Behavior and a Seller’s Pricing Strategies
Xubing Zhang, Bo Jiang, Journal of Interactive Marketing, 2014
45.pdf (478.3 کیلوبایت)
46. Transparency and Firm Innovation
Rong (Irene) Zhong, Journal of Accounting and Economics, 2018
46.pdf (1016.0 کیلوبایت)
47. The effect of the interaction between tariff modulation and transparency on the customer’s dissatisfaction: The case of Tunisia
Imen Zrellia, Haykel Demnati, Moez Ben Yedder, Journal of Retailing and Consumer Services, 2019
47.pdf (2.5 مگابایت)
48. PRIVATE SECTOR TRANSPARENCY AND POST-2015
2013
48.pdf (552.1 کیلوبایت)
49.Rebuilding Stakeholder Trust in Business: An Examination of Principle-Centered Leadership and Organizational Transparency in Corporate Governance
MARK BANDSUCH, LARRY PATE, AND JEFF THIES, BUSINESS AND SOCIETY REVIEW, 2008
49.pdf (352.1 کیلوبایت)
50. Give the Emperor a Mirror: Toward Developing a Stakeholder Measurement of Organizational Transparency
Brad Rawlins, Journal of Public Relations Research, 2009
50.pdf (439.6 کیلوبایت)
51. Measuring the relationship between organizational transparency and employee trust
Brad R. Rawlins, Public Relations Journal, 2008
51.pdf (166.4 کیلوبایت)
52. Transparency: Mediation and the Management of Visibilities
MIKKEL FLYVERBOM, International Journal of Communication, 2016
52.pdf (232.6 کیلوبایت)
53. Corporate transparency: Overview of issues and literature review Increasing
Iñaki Albisu Ardigó, Transparency International Anti-Corruption Helpdesk Answer, 2019
Literature-review-corporate-transparency-2019_PR.pdf (598.7 کیلوبایت)
نوشته فوق، مقالات مهمی را دسته‌بندی کرده است، عمده مقالات مندرج در این نوشته، در فایل زیر گردآوری شده است:
corporate Transparency.rar (10.9 مگابایت)
3 پسندیده
لیست کتب مرتبط با شفافیت بخش خصوصی به شرح زیر است:
این لیست بروز رسانی می‌شود
1. THE 3 POWER VALUES How Commitment, Integrity, and Transparency Clear the Roadblocks to Performance
Gebler, David, Jossey-Bass, 2012
1.pdf (4.9 مگابایت)
2. Accountability and Transparency A GUIDE FOR STATE OWNERSHIP
OECD, 2010
2.pdf (2.2 مگابایت)
3. A Culture of Credit Embedding Trust and Transparency in American Business
Rowena Olegario, Harvard University Press, 2006
3.pdf (771.0 کیلوبایت)
4. the oxford handbook of ECONOMIC AND INSTITUTIONAL TRANSPARENCY
JENS FORSSBAECK, LARS OXELHEIM, Oxford University Press, 2016
4.pdf (10.5 مگابایت)
5. TRANSPARENCY: How Leaders Create a Culture of Candor
Warren Bennis, Daniel Goleman, James O’Toole, with Patricia Ward Biederman, Jossey-Bass, 2008
5.pdf (887.6 کیلوبایت)
6. Corporate Truth: The Limits to Transparency
Adrian Henriques, Earthscan, 2007
6.pdf (4.9 مگابایت)
7. The Transparent Leader
Herb Baum, Tammy Kling
7.pdf (753.6 کیلوبایت)
8. Corporate integrity: a toolkit for managing beyond compliance
Donna Kennedy-Glans., John Wiley & Sons, 2005
8.pdf (1.1 مگابایت)
9. Strategies and tools for corporate blogging
John Cass., Butterworth-Heinemann, 2007
9.pdf (1.2 مگابایت)
10. Transparency in Organizing: A Performative Approach
Oana Brindusa Albu, copenhagen business school, 2014
10.pdf (1.2 مگابایت)
11. The Open Organization: A New Era of Leadership and Organizational Development
Philip A. Foster, 2014
11.pdf (3.3 مگابایت)
12. The Naked Corporation: how the age of transparency will revolutionize business
Don Tapscott and David Ticoll, FREE PRESS, 2003
12.pdf (1.8 مگابایت)
4 پسندیده