CEO Power and Sustainability Reporting in Iran: Effect of Life Cycle and International Relations
محل انتشار: مجله مالی ایران، دوره: 4، شماره: 3
سال انتشار: 1399
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 162
فایل این مقاله در 19 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFIFSA-4-3_005
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
In recent years, corporate sustainability reporting and its effective dimensions on it have always been considered from the perspective of users of financial reporting. Sustainability reporting is the environmental, social, and economic achievements of a company and shows how the organization implements its development plans in the future, taking into account these issues. In this study, the relationship between CEO power, life cycle, and sustainability reporting has been investigated and the effect of international relations has been considered. To investigate this issue, ۴ hypotheses were developed and tested with a sample consisting of ۱۱۹ companies listed on the Tehran Stock Exchange in the period ۲۰۱۲ to ۲۰۱۹. The results showed that CEO power has a negative effect on sustainability reporting and life cycle has a positive effect on the relationship between CEO power and sustainability reporting. The results of the study did not confirm the adjusting effect of international relations on the relationship between CEO power and sustainability reporting, while the results showed that international relations hurt the relationship between life cycle and corporate sustainability reporting.
کلیدواژه ها:
نویسندگان
Parisa Saadat Behbahaninia
Assistant Prof, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.
Mohadeseh Golbidi
M.Sc in Accounting, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :