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| تعداد مقالات | 7,849 |
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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 | ||
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