چکیده مقاله
Management's ability to ensure the fair distribution of cash flows between shareholders and the government plays a crucial role in the sustainability and economic growth of companies and governments Financial management, as one of the main pillars of organizations, can optimally and fairly allocate financial resources by making smart and transparent decisions Therefore, the aim of this study is to examine the impact of management's ability on the fair distribution of cash flows between shareholders and the government This research is descriptive in nature and correlational in method For this purpose, data from 102 companies listed on the Tehran Stock Exchange over a ten year period, from 2012 to 2021, were used In this study, a library based approach was employed for data collection In the data section of the research, company data was gathered through financial statements, explanatory notes, and monthly reports of the stock exchange To analyze the data, preliminary tests for variance heterogeneity, Chow test, Hausman test, and Jarque Bera test were conducted, followed by testing the hypotheses using a multivariate regression model The results of the first hypothesis test showed that management's ability does not affect the fair distribution of cash flows among shareholders Additionally, a significant negative relationship was found between management's ability and the distribution of benefits to the government This could possibly be explained by the state ownership structure, which might justify the selection and performance evaluation process of managers Fair distribution of cash flows between shareholders and the government requires careful planning, transparency, and the use of optimal financial strategies By implementing the suggested measures, companies can achieve financial success while fulfilling their social responsibilities Maintaining a balance between dividend payments to shareholders and meeting tax obligations to the government can lead to the sustainable growth of companies and improve the economic status of society
کلیدواژهها
نویسندگان
Arefeh Mohaghegh
Assistant Professor of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
Danial Heidari
PhD Student in Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
شیوه ارجاع
Mohaghegh, Arefeh and Heidari, Danial,1404,The impact of management's ability on the fair distribution of cash flows between shareholders and the government,2nd international conference on the mutation of management science, economics and accounting,Sari
ارائهشده در
مجموعه مقالات دومین کنفرانس بین المللی جهش علوم مدیریت، اقتصاد و حسابداری18 مهر 1404 · ساری