Investigating the impact of environmental indicators on the traditional financial performance of manufacturing companies
- سال انتشار: 1402
- محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 14، شماره: 12
- کد COI اختصاصی: JR_IJNAA-14-12_010
- زبان مقاله: انگلیسی
- تعداد مشاهده: 61
نویسندگان
Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
Department of accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
Department of Accounting, Research Branch of Tehran, Islamic Azad University, Tehran, Iran
چکیده
The purpose of this study is to investigate the impact of environmental indicators on the traditional financial performance of manufacturing companies admitted on the Tehran Stock Exchange. Today, many companies are facing environmental issues and are looking for a suitable way to report and disclose information to the public to assure the shareholders of the company's compliance with environmental issues and environmental protection. This research measures environmental indicators from the components of pollution control, prevention of environmental damage, research and development, conservation of natural resources and environmental policy, as well as the variables of return on equity, return on sales, and return on assets. Book market value, residual profit and return on investment were used to measure the financial performance of companies. Using the website of the stock exchange, accompanying notes and activity reports of the board of directors to the assembly of ۱۰۸ manufacturing companies admitted to the Tehran Stock Exchange during the period from ۲۰۱۳ to ۲۰۲۰, the required data was collected and using the method Multivariate regression was analyzed using the F test of Limer, Hausman, Brosch-Godfrey and Brosch-Pagan with the help of R software. The results of the hypothesis test showed that there is a positive and significant relationship between environmental indicators and traditional financial criteria. The results of this research will help managers to identify the environmental indicators that affect environmental performance in their companies and use them to increase the company's value and improve the company's financial performance.کلیدواژه ها
environmental indicators, Environmental performance, traditional financial performanceاطلاعات بیشتر در مورد COI
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