پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شمارهها | 938 |
| تعداد مقالات | 7,697 |
| تعداد مشاهده مقاله | 12,627,821 |
| تعداد دریافت فایل اصل مقاله | 8,991,704 |
بررسی تأثیر ویژگیهای هیات مدیره بر افشای گزارش پایداری شرکتها | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 8، دوره 9، شماره 3 - شماره پیاپی 34، مهر 1398، صفحه 185-202 اصل مقاله (1.16 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2019.21768.1424 | ||
| نویسنده | ||
| حسین عامری* | ||
| دانشجوی دکتری حسابداری دانشگاه مازندران | ||
| چکیده | ||
| در سال های اخیر همواره گزارشگری پایداری شرکت ها و ابعاد تاثیرگذار بر آن، از دیدگاه اقشار مختلف استفاده کننده از گزارش ها و صورت های مالی شرکت ها مورد توجه بوده است. گزارشگری پایداری، دستاوردهای محیطی، اجتماعی و اقتصادی یک شرکت می باشد و نشان می دهد که واحد تجاری با در نظر گرفتن این موضوعات، چگونه طرح های توسعه خود را در آینده به مرحله اجرا در می آورد. هدف این پژوهش، بررسی تاثیر ویژگی های هیات مدیره برافشای گزارش پایداری شرکت های پذیرفته شده در بورس اوراق بهادار تهران می باشد. جامعه آماری پژوهش شامل کلیه شرکت های پذیرفته شده در بورس اوراق بهادار تهران می باشد که پس از بررسی از میان آنها تعداد 95 شرکت بر اساس روش حذف سیستماتیک انتخاب شده است. این پژوهش از نظر هدف، پژوهشی کاربردی است که رویکرد قیاسی استقرایی دارد و همبستگی جزء تحلیل های رگرسیونی می باشد. نتایج آزمون فرضیه ها بیانگر این است که متغیرهای اندازه هیات مدیره، استقلال هیات مدیره، درصد مالکیت هیات مدیره بر سطح افشای گزارش پایداری شرکتها تأثیر معناداری دارند. و متغیر دانش مالی هیات مدیره بر سطح افشای گزارش پایداری تاثیر معناداری ندارد، همچنین سه متغیرکنترلی اندازه شرکت،سودآوری و اهرم مالی بر سطح افشای گزارش پایداری شرکت ها تأثیر معناداری دارند. | ||
| کلیدواژهها | ||
| گزارشگری پایداری شرکتها؛ اندازه هیات مدیره؛ استقلال هیات مدیره؛ دانش مالی هیات مدیره؛ درصد مالکیت هیات مدیره | ||
| عنوان مقاله [English] | ||
| Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report | ||
| نویسندگان [English] | ||
| hosein ameri | ||
| Ph.D. Student, Accounting University of Mazandaran | ||
| چکیده [English] | ||
| In recent years, constant reporting on companies' sustainability and its dimensions have been considered from different perspectives of companies using corporate reports and financial statements. Sustainability reporting is the company's environmental, social, and economic achievements, and suggests that the business entity, in light of these issues, will implement its development plans in the future. The purpose of this study is to investigate the effect of the board of directors’ characteristics on the sustainability report of companies listed in the Tehran Stock Exchange. The statistical population of the study consisted of all companies listed in Tehran Stock Exchange. After reviewing, 95 companies were selected based on the systematic elimination method. The results of the hypothesis test indicate that the size of the board of directors, the independence of the board of directors, and ownership percentage of the board of directors have a significant effect on the disclosure level of corporate sustainability reports and financial reporting knowledge of the board does not have a significant effect on the level of disclosure of the sustainability report, as well as three variables such as company size, profitability and financial leverage have a significant effect on the level of disclosure of the corporate sustainability report. | ||
| کلیدواژهها [English] | ||
| Board of Directors, Board Size, Financial Knowledge of Board of Director, Independence of Board of Directors, Sustainability Reporting of Companies | ||
| مراجع | ||
|
Abdoli, M. R. , Panahi, H. , & Rahimian, F. (2013). The Effect of Board and Ownership Structure Composition on Corporate Responsibility in Companies Accepted in Tehran Stock Exchange. 10 th. International Conference on Strategic Management, Tehran, Iran Strategic Management Association, (In Persian). Ahmadpour, A. , Malekian, E. , Zare, B. M. J. , & Nadi, Z. (2012). Role of board structure on intellectual capital of firms with application fuzzy: Case study pharmacy firms listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 3 (8) , 73-93 (In Persian). Al-Malkawi, H. A. N. , Pillai, R. , & Bhatti, M. I. (2014). Corporate governance practices in emerging markets: The case of GCC countries. Economic Modelling, 38, 133-141. Aras, G. , & Crowther, D. (2008). Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, 46 (3) , 433-448. Bazgari Khangkah, J. & Jafari Taragi, Gh. (2016). Investigating the Role of Company Characteristics and Corporate Governance in Organizational Legitimacy. Financial Accounting Research, 3 (29) , 101-120 (In Persian). Boonstoppel, A. (2011). The Relationship between Corporate Social Responsibility and Financial Performance: an empirical study of companies included in the Dow Jones Sustainability Index (Doctoral dissertation, Doctoral dissertation, Master Thesis, Erasmus University Rotterdam, Erasmus School of Economics, Accounting, Auditing and Control). Brown, W. A. (2005). Exploring the association between board and organizational performance in nonprofit organizations. Nonprofit Management and Leadership, 15 (3) , 317-339. Buchholz, R. A. , & Rosenthal, S. B. (2005). Toward a contemporary conceptual framework for stakeholder theory. Journal of Business Ethics, 58 (1-3) , 137-148. Emani, P. , Hajiha,Z. ,& Amir Hosseini, Z. (2017). Testing the Potential Effects of Profit and Profitability on the Level of Disclosure of Corporate Social Responsibility of the Companies Listed in the Stock Exchange of Iran. Management Accounting Quarterly, 33 (10) , 73-88 (In Persian). Esa, E. , & Anum Mohd Ghazali, N. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance: The international journal of business in society, 12 (3) , 292-305. Esa, E. , & Zahari, A. R. (2017). DISCLOSURE ON CORPORATE WEBSITES: CORPORATE SOCIAL RESPONSIBILITY IN MALAYSIA & SINGAPORE GOVERNMENT-LINKED COMPANIES. Journal of Technology Management and Business, 4 (1). Fernandez-Feijoo, B. , Romero, S. , & Ruiz, S. (2012). Does board gender composition affect corporate social responsibility reporting? International Journal of Business and Social Science, 3 (1) , 31-38. Giannarakis, G. (2014). The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56 (5) , 393-416. Hillman, A. J. , & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management review, 28 (3) , 383-396. Ho, C. A. , & Williams, S. M. (2003). International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources. The International Journal of Accounting, 38 (4) , 465-491. Hosseini, S. A. , & Haghighat, S. (2016). The relationship between corporate governance and commitment to social responsibility in companies acquired in Tehran Stock Exchange. Journal of Accounting Research, 6 (4) , 103-128. (In Persian). Jones, H. (2010). Sustainability reporting matters: what are national governments doing about it? Kuzey, C. , & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of cleaner production, 143, 27-39. López, D. P. , & Romero, A. M. (2014). Insights into Corporate Social Responsibility Measurement. In Annals of Industrial Engineering 2012 (pp. 315-322). Springer, London. Masoumi, S. R. , Salehnejad, S. H. & Zabihi Zarrin Kalayi, A. (2018). Identification of Variables Affecting the Sustainability Reporting of Accepted Companies in Tehran Stock Exchange. Audit Knowledge, 70 (8) , 195-221 (In Persian). Mokhtari, M. & Keiaye, A. (2016). The Effect of Independence of the Board on the Disclosure of Social Responsibility in the Companies Accepted in Tehran Stock Exchange. Fourth International Conference on Accounting and Management with New Science Research Approach, Tehran, Iran, (In Persian). Petra, S. T. (2005). Do outside independent directors strengthen corporate boards? Corporate Governance: The international journal of business in society, 5 (1) , 55-64. | ||
|
آمار تعداد مشاهده مقاله: 1,107 تعداد دریافت فایل اصل مقاله: 762 |
||