fa بررسی رابطه بین معاملات با اشخاص وابسته و سرمایه سازمانی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران تخصصي Special پژوهشي Research <span style="font-size:11pt"><span style="line-height:normal"><span style="direction:rtl"><span style="unicode-bidi:embed"><span sans-serif="" style="font-family:Calibri,"><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">&nbsp;</span></span></span><span calibri="" style="font-family:"><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">معاملات با اشخاص وابسته بیانگر انتقال منابع، خدمات یا تعهدات بین یک واحد گزارشگر و یک شخص وابسته از قبیل سهامداران کنترل‌کننده، مدیران و شرکت‌های وابسته است. </span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">هدف</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">اصلی</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">این</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">پژوهش</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بررسی</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">رابطه</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بین</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">معاملات</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">با</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">اشخاص</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">وابسته</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">و</span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">سرمایه سازمانی<b> </b></span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">می‌باشد.</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نمونه</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">آماری</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">این</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">پژوهش</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">شامل</span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">167</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">شرکت</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">پذیرفته شده</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">در</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بورس</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">اوراق</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بهادار</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">تهران</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">طی</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">سال‌های</span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">1397</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">تا</span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">1401</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">می‌باشد</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">که</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بدین</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">منظور</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">از</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">روش</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">حذف</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">سیستماتیک</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">استفاده</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">شده</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">است</span></span><span dir="LTR" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">.</span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> فرضیه</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">این</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">پژوهش</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">از</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">طریق</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">رگرسیون</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">چندگانه</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">مورد</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">آزمون</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">قرار</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">گرفت.</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نتایج</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نشان</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">می‌دهد</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">بین</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">معاملات</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">با</span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ا</span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">شخاص</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">وابسته</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">و سرمایه سازمانی</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ارتباط</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">منفی</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">و</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">معناداری</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">وجود</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">دارد که نشان‌دهنده تأثیر قابل‌توجه معاملات با اشخاص وابسته بر عملیات شرکت می‌باشد. به‌طوری‌که حجم زیاد معاملات با اشخاص وابسته، وابستگی شرکت را به بازار انحصاری با اشخاص وابسته افزایش می‌دهد، درنتیجه، انگیزه شرکت برای تخصیص منابع به سرمایه نامشهود کاهش می‌یابد.</span></span></span></span></span></span></span><br> &nbsp; <span style="font-size:11pt"><span style="line-height:normal"><span style="text-autospace:none"><span sans-serif="" style="font-family:Calibri,"><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">&nbsp;</span></span></span></span></span><span style="text-justify:kashida"><span style="text-kashida:0%"><span style="line-height:normal"><span style="text-autospace:none"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">Related party transactions represent a transfer of resources, services, or obligations between a reporting entity and a related party, such as controlling shareholders, directors, and affiliates. The main objective of this study is to investigate the relation between related party transactions and organization capital. The sample consists of 167 firms listed in Tehran Stock Exchange during 2018 to 2022, which are selected using the systematic removal method. The research hypotheses are tested using the multivariate regression method. Results of the study indicate that there is a significant negative relationship between related party transactions and organization capital, consistent with the notion that related party transactions significantly impact the firm&rsquo;s operations. Given that the high magnitude of related party transactions increases a firm&rsquo;s dependence on the captive market within related parties, as a result a firm&rsquo;s incentives to invest in intangible capital are low when there are heavy related party transactions.</span></span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span style="font-family:"B Nazanin""></span></span></span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:normal"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><span style="font-size:9.0pt"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span><br> &nbsp; معاملات با اشخاص وابسته, سرمایه سازمانی, دارایی نامشهود, سرمایه نامشهود. Related Party Transactions, Organization Capital, Intangible Assets, Intangible Capital. 37 48 http://qfaj.mobarakeh.iau.ir/browse.php?a_code=A-10-3023-1&slc_lang=fa&sid=1 Shahnaz Mashayekh شهناز مشایخ sh.mashayekh@alzahra.ac.ir 100319475328460014687 100319475328460014687 Yes Department of Accounting, Faculty of Social Sciences and Economic, Alzahra University, Tehran, Iran. گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران. Adeleh Azadzadeh عادله آزادزاده A.azadzadeh@alzahra.ac.ir 100319475328460014688 100319475328460014688 No Department of Accounting, Faculty of Social Sciences and Economic, Alzahra University, Tehran, Iran. گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.