اخبار و اعلانات
آمار
| تعداد نشریات | 20 |
| تعداد شماره‌ها | 360 |
| تعداد مقالات | 2,962 |
| تعداد مشاهده مقاله | 3,754,907 |
| تعداد دریافت فایل اصل مقاله | 2,550,321 |
مطالعه جامع پسایندهای ریسک‌های اقلیمی از منظر حسابداری با رهیافت فراترکیب | ||
| دانش حسابداری مالی | ||
| دوره 10، شماره 4 - شماره پیاپی 39، دی 1402، صفحه 27-55 اصل مقاله (1.6 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30479/jfak.2024.19822.3165 | ||
| نویسندگان | ||
| سجاد نقدی* 1؛ رقیه جدی2 | ||
| 1استادیار گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران | ||
| 2کارشناس ارشد، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران | ||
| تاریخ دریافت: 26 دی 1402، تاریخ بازنگری: 30 بهمن 1402، تاریخ پذیرش: 02 اسفند 1402 | ||
| چکیده | ||
| هدف: امروزه تغییرات اقلیمی به یکی از ریسک‌های نوظهور در دنیای تجارت تبدیل شده است، لذا هدف پژوهش حاضر مطالعه جامع پسایندهای ریسک‌های اقلیمی در حسابداری است. روش: پژوهش حاضر به لحاظ هدف کاربردی و به لحاظ تحلیل داده از نوع مطالعات کیفی با رهیافت فراترکیب است. بدین منظور با مراجعه به مطالعات لاتین و فارسی منتشر شده در پایگاه‌های اطلاعاتی معتبر، در تمامی پهنه‌های مکانی و در طی سال‌های 1388تا دی 1402 (2010 تا ژانویه 2024) از میان انبوه مقالات اولیه، 47 مقاله با روش پریزما شناسایی گردید، همچنین جهت رتبه‌بندی مفاهیم از آنتروپی شانون استفاده شده است. یافته‌ها: در پژوهش حاضر چارچوب جامعی با بهره‌برداری از الگوی هفت مرحله‌ای ساندلوسکی و باروسو ارائه شده است، این چارچوب در حول مقوله اصلی پسایندها، شامل 2 مقوله فرعی، 15 مفهوم و 81 کد است. نتایج همچنین نشانگر آن است که تخصیص کم وجه نقد برای سرمایه‌گذاری، کاهش ارزش دارایی‌های ثابت مشهود، افزایش ریسک حسابرسی، افزایش تناوب ارزیابی کاهش ارزش دارایی‌ها، کاهش درآمدهای شرکت و استقراض بانکی، افزایش اجتناب مالیاتی و محافظه‌کاری در حسابداری از مهمترین پسایندهای تغییرات اقلیمی در حسابداری محسوب می‌شوند. نتیجه‌گیری: نتایج این پژوهش لزوم توجه به ریسک‌های اقلیمی به عنوان یکی از مؤلفه‌های نوظهور در سیاست‌های حسابداری خصوصاً تدوین استانداردهای حسابداری را ایجاب می‌نماید. دانش‌افزایی: پژوهش حاضر شواهدی از پیامدهای مختلف ریسک‌های اقلیمی در حسابداری را ارائه می‌دهد. این موضوع می‌تواند توجه استانداردگذارهای حسابداری به الزامی کردن افشای اطلاعات مربوط به ریسک‌های اقلیمی در گزارشگری سالانه شرکت‌ها را جلب نموده و از این طریق شفافیت گزارشگری مالی در زمینه آب و هوا افزایش می‌یابد. | ||
| کلیدواژه‌ها | ||
| تغییرات اقلیمی؛ ریسک‌های اقلیمی؛ حسابداری؛ پسایندها؛ فراترکیب | ||
| عنوان مقاله [English] | ||
| A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach | ||
| نویسندگان [English] | ||
| sajad naghdi1؛ Roghayye jeddi2 | ||
| 1Assistant Professor, Department of Accounting, Faculty of Economic and Management, University of Tabriz, Tabriz, Iran | ||
| 2M.Sc. in Accounting, Department of Accounting, Faculty of Economic and Management | ||
| چکیده [English] | ||
| Purpose: Nowdays, climate change has become one of the emerging risks in the world of business, so the aim of this research is to comprehensively study the implications of climate risks in accounting. Method: This research is practical in terms of purpose and it is a qualitative research in terms of the nature of data analysis with a meta-synthesis approach. For this purpose, by referring to english and persian studies published in reliable databases, in all geographical areas and during the years 2010 to january 2024), 47 articles were identified with the prisma method, also shannon's entropy was used to rank the concepts. Results: In the current research, a comprehensive framework is presented using the seven-stage model of Sandelowski and Barroso, this framework includes 2 sub-categories, 15 concepts and 81 codes around the main category of accunting consequences of climate risks. The results also show low allocation of cash for investment, impairment of tangible fixed assets, increasing audit risk and the frequency of assessment of asset impairment, reducing company revenues and bank borrowing, increasing tax avoidance and conservatism in accounting are among the most important consequences of climate change in accounting. Conclusion: The results of this research indicate the need to pay attention to climate risks as one of the emerging components in accounting policies, especially the formulation of accounting standards. Contribution: The present research provides evidence of different consequences of climate risks in accounting. This issue can draw the attention of accounting standard setters to the requirement to disclose information related to climate risks in the annual reporting of companies, and in this way the transparency of financial reporting in the field of climate will increase | ||
| کلیدواژه‌ها [English] | ||
| Climate Changes, Climate Risks, Accounting, Consequences, Meta-Synthesis | ||
| مراجع | ||
|
جهانگرد، اسفندیار. (1397). محیط‌زیست و برنامههای توسعه در ایران. فصلنامه اقتصاد محیط زیست و منابع طبیعی، 2(2): 105-142.
تفتیان، اکرم و سالاری ابرقویی، محمد. (1402). شناسایی ابعاد و مؤلفه‌های افشای مدل کسب‌وکار در گزارشات سالانه. فصلنامه علمی دانش حسابداری مالی، 10(2): 119-148.
دیانتی دیلمی، زهرا. (1389). روش تحقیق کیفی و کمی در حسابداری با نرم افزار SPSS، تهران، انتشارات عدالت نوین.
لعل بار، علی، حسنی، محسن و فلاحی، الهه. (1401). تاثیر آلودگی هوا و عوامل زیست‌محیطی بر عملکرد مالی شرکت‌های صنعتی. فصلنامه توسعه تکنولوژی صنعتی، 20 (48)، 17-34.
Adrian, C., Garg, M., Pham, A.V, Phang, S.Y,. Troung,C. (2023). Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought. Journal of Business Ethics, 186(1), 105–135. Ahmad, M, F., Aktas, N., Croci, E. (2023). Climate risk and deployment of corporate resources to working capital, Economics Letters, 224, 1-14. Amin, R.M., Akindayomi,A., Sarker, M.S.R., Bhuyan, R. (2023). Climate policy uncertainty and corporate tax avoidance. Finance Research Letters, 58(4), 1-9. Anderson, N. (2019). IFRS Standards and climate-related disclosures. URL: https://cdn. ifrs. org/-/media/feature/news/2019/november/in-brief-climate-change-nick-anderson. pdf. 1-12. Balvers, R., Du, D., Zhao, X. )2017(. Temperature shocks and the cost of equity capital: implications for climate change perceptions. J. Bank. Finance, 77(1), 18–34. Beatty, T., Shimshack, J. )2010(. The impact of climate change information: New evidence from stock market. Journal of Economic Analysis and Policy, 10(1): 1–29. Canevari, L.L. (2020). Climate change adaptation in the private sector: application of a relational view of the firm. Climate and Development, 12(3), 216–227. Capasso G, Gianfrate G, Spinelli M. (2020). Climate change and credit risk. Journal of Clean Production, 266,121634. Chu, X., Sui, N. (2023). Does weather-related disaster affect the financing costs of enterprises? Evidence from Chinese listed companies in the mining industry. Sustainability, 15 (2), 1270. Chava, S. (2014). Environmental externalities and cost of capital. Management Science, 60(9), 2223–2247. Diaz-Rainey, I., Robertson, B., Wilson, C. (2017). Stranded research? Leading finance journals are silent on climate change. Climatic Change, 143(3), 243–260. Dianati, D. Z. (2010). Book of qualitative and quantitative research methods in accounting with SPSS software. Tehran: Adalat Navin Publications. (In Persian) Ding, R., Liu, M., Wang, T., Wu, Z. (2021). The impact of climate risk on earnings management: international evidence. Journal of Accounting Pubic Policy. 40 (2), 1-17. Feng, Z.-Y., Wang, C.-W., Lu, Y.-H. (2022). The impact of climatic disaster on corporate investment policy. Journal of Multinational Financial Management 66, 100773,1-18. Fernando A, Sivakumaran B, Suganthi, L. (2014). Nature of green advertisements in India: are they greenwashed?. Asian Journal of Communication. 24(3),222–241. Felia, D., Sambuaga, E. A. (2023). The effect of environmental uncertainty on tax avoidance with corporate governance as a moderator. Journal of Management and Financial Sciences. 47(1), 51-69. Golub, A.A., Lubowski, R. N., Piris-cabezas, P. (2020). Business Gallego-Álvarez, I., García-Sánchez, I, M., da Silva Vieira, C. (2014), Climate Change and Financial Performance in Times of Crisis, Business Strategy and Environment, 23)6), 361–374. Gao,L,. Calderon, T. (2023). Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment. Journal of Emerging Technologies in Accounting, 20 (2), 71–93. Guo R, Tao L, Gao P .)2014(. The research on greenwashing brands’ rebuilding strategies and mechanism of brand trust after biochemical and other pollutions. Biotechnology. 10(9), 3270–3279. Gulluscio, C., Puntillo, P., Luciani, V., Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review. Sustainability. 12(13), 1-31. Hartlieb, S. & Eierle, B. (2022). Do auditors respond to clients' climate change-related external risks? Evidence from audit fees. European Accounting Review, 1–29. Hoffmann, V. H., Sprengel, D. C., Ziegler, A., Kolb, M., Abegg, B. (2009). Determinants of corporate adaptation to climate change in winter tourism: An econometric analysis. Global Environmental Change, 19 (2), 256-264. Hu, N., Xue, X. and Liu, L. (2022), The impact of air pollution on financial reporting quality: evidence from China. Accounting & Finance, 62(3), 3609-3644. Huang, T., Sun, Z. (2023). Climate policy uncertainty and firm investment. International Journal of Finance & Economics, 1–14. Huang, H., Kerstein, J., Wang, C. (2018). The impact of climate risk on firm performance and financing choices: An international comparison. Journal of International Business Studies, 49(5), 633–656. Ismail, T.H., Obiedallah, Y.R. (2023). Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context. Future Business Journal, 9(96), 1-15. Javadi, S., Masum, A. A. (2021).The impact of climate change on the cost of bank loans, Journal of Corporate Finance, 69, 102019. Javadi, S., Masum, A. A., Aram, M., Rao, R. P. (2023). Climate change and corporate cash holdings: Global evidence. Financial Management, 52(1), 253–295. Jahangard, E. (2018). Development Plans and the Environment in Iran. Journal of Environmental and Natural Resource Economics, 2(2), 105-142. (In Persian). Khalifa, M., Zouaoui, H., Othman, H. B., & Hussainey, K. (2023). The impact of climate risk on accounting conservatism: a cross-country study. Journal of Applied Accounting Research, 1-24. https://doi.org/10.1108/JAAR-01-2023-0028 Kling, G., Volz, U., Murinde, V., Ayas, S. (2021). The impact of climate vulnerability on firms’ cost of capital and access to finance, World Development. 137 (1), 1-11. Koetse, M.J., Rietveld, P. (2009). The impact of climate change and weather on transport: an overview of empirical findings. Transport Environ. 14 (3), 205–221 Kozarcanin, S., Liu, H., Andresen, G.B. (2019). 21st Century climate change impacts on key properties of a large-scale renewable-based rlectricity system. JOULE, 3(4), 992–1005. Lal bar, A., Hassani, M., Fallahi, E. (2022). The effect of air pollution and environmental factors on the financial performance of industrial companies. Quarterly journal of Industrial Technology Development, 20(48), 17-34. )in Persian). Leroux, S. (2020). Climate change catastrophes and insuring decisions: A study in the presence of ambiguity. Journal of Economic Behavior & Organization, 180(1), 992–1002. Lee, H,S,.Choi, J,D, Han,H,S. (2023). Corporate cash holdings in response to climate risk and policies, Finance Research Letter, 55(A), 1-31. Linnenluecke, M.K., Stathakis, A., Griffiths, A. (2011). Firm relocation as adaptive response to climate change and weather extremes, Global Environmental Change. 21(1),123–133. Liu, S., Weng, R., Yang, D. (2017). Natural disaster, fiscal pressure and tax avoidance: a typhoon-based study. China Journal of Accounting Studies. 5 (4), 468–509. Liu, Siyi., Daoguang, Yang., Nian Liu., Xin, Liu. (2019). The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China, Sustainability, 11(18),1-18. Luan, L,. Wang, J,. Guo,K, Qiang,j. (2022). Climate Risk and Enterprise Performance -Micro-evidence from Chinese A-share listed companies, Procedia computer Science, 214 (1), 983-990. Mbanyele, W., Muchenje, L.T. )2022(. Climate change exposure, risk management and corporate social responsibility: Cross-country evidence, Journal of Multinational Financial Management, Elsevier, 66(C),1-57. Noh, J.H. (2018). Relationship between climate change risk and cost of capital. Global, Business & Finance Review. 23 (2), 66–81. Ni, Y., Chen, Z., Li, D., Yang, S. )2022(. Climate risk and corporate tax avoidance: international evidence. Corporate Governance International Review. 30 (2), 189-211. Pankratz, N., Bauer, R., Derwall, J. (2023). Climate change, firm performance, and investor surprises. Management Science, 69(12), 7352-7398. Perry,Y,K,.Adrian,C,. Hu,F,.Truong,C .(2024) Natural disasters and audit fees, Accounting and Business Research, 54(1), 55-86. Sandelowski, M., and J. Barroso. (2007). Handbook for Synthesizing Qualitative Research. Springer publishing company Inc. Sun, Y., Yang, Y., Huang, N., Zou, Xin. (2020). The impacts of climate change risks on financial performance of mining industry: Evidence from listed companies in China. Resources Policy, 69(C). 101828. Sullivan, R., Gouldson. A. (2016). The governance of corporate responses to climate change: an international comparison. Business Strategy and the Environment, 26(1), 413–425. Tang,W,. Yang, M,. Duan, Hongbo. (2023).Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms. Energy Economics, 117(C), 1-28. Taftiyan, A., Abarghuoi, S.M. (2023). Identifying Dimensions and Components of Business Model Disclosure in Annual Reports, Journal of Financial Accounting Knowledge, 10(2), 119-148. (In Persian). Truong,C,. Garg,M,. Adrian,C. (2020). Climate Risk and the Price of Audit Services: The Case of Drought. Auditing: A Journal of Practice & Theory, 39 (4), 167–199. TCFD. (2017). Recommendations of the Task Force on Climate-related Financial Retrieved from https://www.fsb-tcfd.org/wp content/uploads/2017/06/FINAL-TCFD-Report-062817.pdf, 15-08-2018. Van. D, T, L,. Aggrawal, Y,. Maksimovic, D. (2022). Effects of climate change on financial statements of entities listed in the Netherlands, Maandblad voor Accountancy en Bedrijfseconomie, 96(11/12), 391-404. Wang, Y., Chen, C. R., Huang, Y. S. (2014). Economic policy Wu, J., Liu, B., Chang, S., Chan, K. C. (2022). Effects of air pollution on accounting conservatism. International Review of Financial Analysis, 84(6), 1-13. Yang, X.,Wei, L., Deng, R,. Cao, J,. Huang, C. (2023). Can climate-related risks increase audit fees?–Evidence from China, Finance Research Letters, 57(8),1-8. Yu, M., Si, Y., Tian, G., Zhang, L. (2023). Climate risk and audit fees: An international study. Accounting & Finance, 63(5), 4989–5025. Yu, S., Wang, L., Zhang, S. (2022). Climate risk and corporate cash holdings: Mechanism and path analysis. Frontiers in Environmental Science,10:979616, 1-18. Zhao, Y., Liu, Y., Dong, L., Sun, Y., Zhang, N. (2024). The effect of climate change on firms’ debt financing costs: Evidence from China. Journal of cleaner prosuction,434, 140018. Zhang, Xin, Mateng Zhang, and Zhong Fang. (2023). Impact of Climate Risk on the Financial Performance and Financial Policies of Enterprises, Sustainability, 15(20), 1-24. | ||
|
آمار تعداد مشاهده مقاله: 158 تعداد دریافت فایل اصل مقاله: 203 |
||