Effectiveness of the Three Financial Performance, Environmental Performance and Accepted Values on the Tehran Stock Exchange
- سال انتشار: 1402
- محل انتشار: فصلنامه بین المللی اقتصاد و سیاست، دوره: 4، شماره: 1
- کد COI اختصاصی: JR_JEOPO-4-1_005
- زبان مقاله: انگلیسی
- تعداد مشاهده: 90
نویسندگان
Mohammad Taghi Khosravi Larijani
PhD Candidate in Financial Management, Islamic Azad University, Babol Branch, Babol, Iran
Professor, Department of Financial Management, University of Mazandaran, Babolsar, Iran
Associate Professor, Department of Management, Islamic Azad University, Babol Branch, Babol, Iran
Naser Ali Yadollahzadeh Tabari
Assistant Professor, Department of Financial Management, Babol Branch, Islamic Azad University, Babol, Iran
چکیده
At present, the idea of corporate social responsibility responds to the widespread challenge of engaging not only in economic and financial discourse but also in social, human, and environmental interactions. Any company that wants to ensure sustainable development of performance should not inevitably overlook the benefits of interacting in a social approach. The purpose of this study is to investigate the relationship between environmental performance disclosure, financial performance, and company value. The research approach is descriptive-correlational in terms of purpose and with regard to the analysis of the relationships between variables. Through a careful study of the literature, five design hypotheses and statistical samples including ۱۳۰ companies were selected from among the listed companies on Tehran Stock Exchange for a period of ۴ years ۲۰۱۶-to ۲۰۲۰. Multiple regression equations based on pooled data were tested. The findings of the study indicate that according to the first and second hypotheses, financial performance is not related to environmental disclosure but prior financial performance is related to environmental disclosure, in relation to the third hypothesis environmental disclosure is not related to firm value, and results in The fourth and fifth hypotheses of the study reject the effect of environmental disclosure on the relationship between firm's financial performance and firm's environmental performance.کلیدواژه ها
Financial Performance, corporate value, Environmental disclosure, Environmental performanceاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.