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راهبرد تجاری و کارایی سرمایه گذاری در نیروی کار شرکت ها | ||
اقتصاد باثبات | ||
مقاله 3، دوره 4، شماره 1 - شماره پیاپی 10، خرداد 1402، صفحه 48-68 اصل مقاله (1.05 M) | ||
نوع مقاله: پژوهشی | ||
شناسه دیجیتال (DOI): 10.22111/sedj.2023.44925.1314 | ||
نویسندگان | ||
غلامرضا رضایی* 1؛ رامین زراعتگری2؛ نویدرضا نمازی3؛ امیر سروستانی4 | ||
1استادیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان، ایران | ||
2استادیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان، ایران. | ||
3استادیار، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران | ||
4استادیار، گروه حسابداری، دانشگاه فنی و حرفهای، تهران، ایران | ||
چکیده | ||
این مقاله رابطه بین راهبرد تجاری و کارایی سرمایهگذاری نیروی کار شرکتها را در بورس اوراق بهادار تهران مورد بررسی قرار داده است. روش این پژوهش از نوع کمّی و پسرویدادی است. کارایی سرمایهگذاری نیروی کار با استفاده از الگوی پینوک و لیلیس اندازهگیری شد. تعداد 124 شرکت بهعنوان نمونه پژوهش انتخاب و از دادههای این شرکتها در بازه زمانی 1388 تا 1398 برای تجزیه و تحلیلها استفاده شد. نتایج تحلیلهای رگرسیونی پژوهش نشان داد که بین راهبرد تجاری و ناکارایی سرمایهگذاری در نیروی کار رابطه مثبت و معناداری وجود دارد؛ به این معنا که شرکتهای دارای راهبرد تهاجمی، کارایی کمتری در سرمایهگذاری نیروی کار نسبتبه شرکتهای تدافعی از خود نشان میدهند. همچنین، یافتههای رگرسیونی حاکی از آن است که بین راهبرد تجاری و بیشسرمایهگذاری (کمسرمایهگذاری) در نیروی کار رابطه مثبت و معناداری وجود دارد؛ به این معنا که شرکتهای تهاجمی (تدافعی) بیشتر درگیر بیشسرمایهگذاری (کمسرمایهگذاری) در نیروی کار میشوند. راهبرد تجاری یکی از عوامل اثرگذار بر کارایی سرمایهگذاری در نیروی کار است و تصمیمگیرندگان (شامل سرمایهگذاران برای خرید و فروش سهام و قانونگذاران در حوزه اشتغال) باید به این موضوع توجه ویژهای کنند. | ||
کلیدواژهها | ||
اشتغال؛ بیشسرمایهگذاری در نیروی کار؛ راهبرد تجاری؛ کم-سرمایهگذاری در نیروی کار | ||
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