تعداد نشریات | 25 |
تعداد شمارهها | 932 |
تعداد مقالات | 7,652 |
تعداد مشاهده مقاله | 12,494,452 |
تعداد دریافت فایل اصل مقاله | 8,885,819 |
گزارشگری پایداری: رتبهبندی محرکها و شاخصها | ||
پژوهش های تجربی حسابداری | ||
مقاله 4، دوره 10، شماره 2 - شماره پیاپی 36، شهریور 1399، صفحه 71-114 اصل مقاله (2.72 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2019.25698.2404 | ||
نویسندگان | ||
مصطفی عبدی1؛ غلامرضا کردستانی* 2؛ جواد رضازاده3 | ||
1دانشجوی دکتری، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران. | ||
2دانشیارحسابداری، دانشکده علوم اجتماعی، دانشگاه بینالمللی امام خمینی (ره)، قزوین، ایران. | ||
3دانشیار حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تربیت مدرس، تهران، ایران | ||
چکیده | ||
گزارشگری پایداری، گزارشی است که اطلاعاتی پیرامون عملکرد اقتصادی، زیست محیطی، اجتماعی و راهبری ارائه میدهد. متغیرهای مختلفی میتواند به عنوان محرک گزارشگری پایداری شرکتها در نظر گرفته شود. هدف این پژوهش شناسایی و رتبهبندی محرکها و شاخصهای گزارشگری پایداری است. این پژوهش، پژوهشی کیفی و اکتشافی است. برای رتبهبندی محرکها و شاخصها از روش تحلیل شبکه بهره گرفته شده است. جامعه آماری پاسخدهندگان به سوالات پرسشنامه، افراد خبره در حوزه مبانی نظری گزارشگری مالی و علوم اجتماعی، حوزه بازار سرمایه و حوزه سازمان حفاظت از محیط زیست بوده که در سال 1397 به 23 پرسشنامه پاسخ دادند. یافتههای پژوهش نشان داد که محرکهای گزارشگری پایداری در 5 گروه اصلی و 24 شاخص طبقهبندی میشود. در بین محرکها، محرکهای الزامات محیطی، ویژگیهای حاکمیت شرکتی و ویژگیهای ساختاری شرکت از نظر افراد خبره دارای بالاترین اهمیت بوده و همچنین رتبهبندی شاخصها نیز نشان داد که شاخصهای الزامات قانونی، استقلال اعضای هیئت مدیره و سودآوری دارای بالاترین رتبه میباشند. نتایج این پژوهش میتواند شناخت استفادهکنندگان از گزارشگری پایداری، محرکها و شاخصهای آن را افزایش دهد. | ||
کلیدواژهها | ||
تحلیل شبکه؛ رتبهبندی؛ شاخصها؛ گزارشگری پایداری؛ محرکها | ||
عنوان مقاله [English] | ||
Sustainability Reporting: Ratings of Drivers and Indicators | ||
نویسندگان [English] | ||
Mostafa Abdi1؛ Gholamreza Kordestani2؛ Javad Rezazadeh3 | ||
1Ph. D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Qaznin, Iran. | ||
2Associate Professor of Accounting, Faculty of Social Science, Imam Khomeini international University, Qazvin, Iran. | ||
3Associate Professor of Accounting, Faculty of Management and Economic, Tarbiat Modares University, Tehran, Iran | ||
چکیده [English] | ||
Sustainability reporting provides information on economic, environmental, social and governance performance. Various variables may be considered as a driver for a corporate sustainability reporting. The purpose of this study is to identify and rank sustainability reporting drivers and indicators. This research is qualitative and exploratory. The network analysis method is used to rank the drivers and indicators. The statistical population of respondents to the questionnaire contains experts in the fields of theoretical foundations of financial reporting and social sciences, capital market and environmental protection, who responded to 23 questionnaires in 2018. The findings of the research show that sustainability reporting drivers are classified in 5 main groups and 24 indicators. Among the drivers, the drivers of environmental requirements, corporate governance characteristics and firm structural characteristics are the most important, according to the expert opinion. Also, ranking of indicators show that the legal requirements, board members independence and profitability indices have the highest rank. The results of this study can promote the awareness of users about sustainability reporting, drivers and indicators. | ||
کلیدواژهها [English] | ||
Drivers, Indicators, Network Analysis, Ranking, Sustainability Reporting | ||
مراجع | ||
باغومیان، رافیک؛ نقدی، سجاد. (1393). تأثیر سازوکارهای راهبری شرکتی بر افشای اختیاری گزارشگری دورهانة شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابداری: 5(16);136-119. برزگر، قدرت اله؛ غفاری، وحید. (1387). حسابداری و گزارشگری پایداری شرکتها در هزاره سوم. مجله حسابدار: (13)75-86; حساس یگانه، یحیی؛ ابراهیمی، ابراهیم. (1389). پایندگی و حاکمیت شرکتی. مجله حسابدار: (217;91-82. خوزین، علی؛ طالب نیا، قدرت الله؛ گرگز، منصور؛ بنی مهد، بهمن. (1397). بررسی اثر ساختار مالکیت بر توسعه سطح گزارشگری پایداری. حسابداری مدیریت: 11(36)، 13-1. دیدار، حمزه؛ منصورفر، غلامرضا؛ خجسته، هیوا. (1390). اثر خصوصیات شرکتی بر سطح افشاء شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. مطالعات تجربی حسابداری مالی: 8(32);168- 141. رحمانی، علی؛ بشیری منش، نازنین. (1396). محرکهای افشای اختیاری در بازار سرمایه ایران. مطالعات تجربی حسابداری مالی: 14(56);32-1. ستایش، محمد حسین؛ مهتری، زینب. (1397). چارچوبی برای کلیات مبانی نظری گزارشگری یکپارچه در ایران. پژوهشهای حسابداری مالی: 10(36);106-85. سجادی، سیدحسین؛ فرازمند، حسن؛ نیک کار، جواد. (1392). تأثیر ساختار مالکیت بر ریسک سرمایه گذاری در شرکتها. پژوهشهای حسابداری مالی و حسابرسی: 5(20);56-29. سلیمانی امیری، غلامرضا؛ طاهری، ماندانا. (1397). رتبهبندی عوامل مؤثر بر کیفیت فعالیت حسابرسی داخلی: مدل تحلیل شبکه. دانش حسابرسی: 18(71);174-149. علوی طبری، سید حسین؛ عباس تفرشی، زهره. (1392). تأثیر نظام راهبری شرکتی بر افشای سرمایه فکری. مطالعات حسابداری و حسابرسی: 4(17);33-18. فخاری، حسین؛ ملکیان، اسفندیار؛ جفایی رهنی، منیر. (1396). تبیین و رتبهبندی مولفهها وشاخص-های گزارشگری زیست محیطی، اجتماعی و راهبری شرکتی به روش تحلیل سلسله مراتبی در شرکتهای پذیرفته شده در بورس اوراق بهادار. حسابداری ارزشی و رفتاری: 2(4)، 187-153. قدسیپور، حسن. (1384). فرایند تحلیل سلسله مراتبی. تهران: انتشارات دانشگاه صنعتی امیرکبیر. کاشانی پور، محمد؛ جندقی، محمدرضا؛ رحمانی، محمد. (1397). بررسی رابطه بین کیفیت گزارشگری مالی با افشا اطلاعات پایداری شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، پژوهشهای تجربی حسابداری: 8(29)، 39-11. گنجی، سارا. (1391). پایداری شرکتی مفهوم ناشناخته بازار سرمایه کشور. ماهنامه بورس، شماره بهمن ماه: 39-36. مشایخی، بیتا؛ محمد آبادی، مهدی؛ میرزایی عباس آباد، محمد مهدی. (1391). تأثیر محافظه کاری و ویژگیهای ساختاری و عملکردی شرکت بر کیفیت افشا. تحقیقات حسابداری و حسابرسی: 3(3);111-96. معصومی، سید رسول، صالح نژاد، سید حسن؛ ذبیحی زرین کلایی، علی. (1397). شناسایی متغیرهای مؤثر بر میزان گزارشگری پایداری شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابرسی: 18( 70)، 221- 195. ملکیان، اسفندیار؛ فخاری، حسین؛ کامیابی، یحیی؛ پاکدلان، سعید. (1397). بررسی و رتبهبندی افشای ابعاد، مولفهها و شاخصهای سرمایه فکری به روش سلسله مراتبی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. حسابداری ارزشی و رفتاری: 3(6);35-1. مهدوی، غلامحسین؛ علیزاده طلاتپه، وحید. (1394). بررسی رابطهی بین حاکمیت شرکتی و سطح افشای داوطلبانه در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. پیشرفتهای حسابداری: 7(1)، 230-203. مهرانی، ساسان؛ کرمی، غلامرضا؛ سیدحسینی، سیدمصطفی؛ جهرومی؛ مهتاب. (1394). تئوری حسابداری، تهران: انتشارات نگاه دانش. Abeywardana, N. L. E. & Panditharathna, K. M. (2016). The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka. Accounting and Finance Research, 5(4), 147-162. Aburaya, R. K. (2012). The Relationship Between Corporate Governance and Environmental Disclosure: UK Evidence. Doctoral thesis, Durham University. Ajinkya, B؛Bhojraj, S, and Sengupta, P. (2005). The Association Between Outside Directors, Institutional Investors and the Properties of Management Earning Forecast. Journal of Accounting Research, 43(3), 343-376. Alavi Tabari, S. H, Abbas Tafreshi, Z. (2013). The Impact of Corporate Governance on Disclosure of Intellectual Capital. Accounting and Auditing Studies, 4(17). 18-33. (in persian). Albitar, K. (2015). Firm Characteristics Governance Attributes and Corporate Voluntary Disclosure: A Study of Jordanian Listed Companies. International Business Research, 8(3), 1-10. Al-Janadi, Y. and Omar, N. H. (2013). Corporate Governance Mechanisms and Voluntary Disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4), 25-35. Alvareza, I. G. and E. Ortas. (2017). Corporate Environmental Sustainability Reporting in the Context of National Cultures: A Quantile Regression Approach. International Business Review, Vol. 26, No. 2, pp. 337-353. Alves, H. , Rodrigues, A. M. , & Canadas, N. (2012). Factors influencing the different categories of voluntary disclosure in annual reports: An analysis for Iberian Peninsula listed companies. Review of Applied Management Studies, 10(1), 15-26. Baghoumian. R, Naghdi S. (2014). Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran. Journal of Accounting Knowledge, 5(16), 119-136. (in persian). Barzegar, G; Ghaffari, V. (2008). Accounting and reporting of company’s sustainability in the third millennium. Accountant Journal, )13( ;75-86. (in persian). Boesso, G. and K. Kumar (2007). Drivers of Corporate Voluntary Disclosure: A Framework and Empirical Evidence from Italy and the United States. Accounting, Auditing & Accountability Journal: 20)2(,. 269-296. Breuer, N. and C. Nau, (2014). ESG performance and corporate financial performance: an empirical study of the US technology sector. Master's Thesis, Lund University, School of Economics and Management, Department of Business Administration. Buchholz, R. A. , Rosenthal, S. B. (2005). Toward a contemporary conceptual framework for stakeholder theory. Journal of Business Ethics, 58(3), 137–148. Campbell, John L. (2007). Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility. Academy of Management Review, 32(3), 946-67. Clarkson, Peter M. , Yue Li, Gordon D. Richardson, and Florin P. Vasari. (2011). Does it Really Pay to Be Green? Determinants and Consequences of Proactive Environmental Strategies. Journal of Accounting and Public Policy, 30(2), 122-44. Cohen, A. D. (2004), Financial Reporting Quality Choice: Determinants and Consequences, A Dissertation, Northwestern University. Cormier, D. , Aerts, W. , Ledoux, M. -J. & Magnam, M. (2009). Attributes of Social and Human Capital Disclosure and Information Asymmetry Between Managers and Investors. Canadian Journal of Administrative Sciences, 26, 71 -88. Cormier, Denis, Michel Magnan, and Barbara Van Velthoven. (2005). Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressure or Institutional Conditions? European Accounting Review. 14(1), 3-39. Cox P. , S. Brammer, A. Millington, (2004), An Empirical Examination of Institutional Investor Preferences for Corporate Social Performance. Journal of Business Ethics, 52, 27–43 Didar, H. Mansourfar, Gh. Khojaste. H. (2011). The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange. Empirical Studies in Financial Accounting Quarterly, 8(32), 141-168. (in persian). Eng, L. and Mak. Y. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325-345. European Commission. (2014). Disclosure of Non-Financial Information: Europe Information: Europe Council, the European Economic and Social, Environmental Issues. http: //ec. europa. eu/internal_market/accounting/non financial_reporting/index_en. htm. Fakhari, H, Malekian, E; Mahnaei, M. (2017). Explaining and ranking the components and indicators of environmental, social and corporate reporting through hierarchical analysis of the companies listed on the stock exchange. Value and Behavioral Accounting, 2(4), 153-187. (in persian). Fama, Eugene F, and Michael C. Jensen. (1983). Separation of Ownership and Control. The Journal of Law and Economics, 26(2), 301 -25. Freeman, R. Edward. (1984). Strategic Management: A Stakeholder Perspective. Boston: Pitman Publishing. Ganji, S. (2012). Corporate sustainability the unknown concept of the country's capital market. Monthly Bourse, No. Bahman Month, 36-39. (in persian). Gelb, D. S. (2000). Managerial ownership and accounting disclosure: an empirical study. Review of Quantitative Finance and Accounting, 15, 169-185. Ghazali, N. A. M. , & Weetman, P. (2006). Perpetuating traditional influences: voluntary disclosure in Malaysia following the economic crisis. Journal of International Accounting, Auditing and Taxation, 15, 226-248. Ghodsipour, Hassan (2005). Analytical hierarchy process. Tehran: Amir Kabir University Press. (in persian). Gilbert, Dirk Ulrich, Andreas Rasche, and Sandra Waddock. (2011). Accountability in a Global Economy: The Emergence of International Accountability Standards. Business Ethics Quarterly, 21(1), 23-44. Grinblatt, Mark, and Chuan Yang Hwang. (1989). Signaling and the Pricing of New Issues. Journal of Finance, 44(2), 393-420. Haniffa, R. M. & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38, 317-349. Hasas. Y, Y; Ebrahimi, E. (2010). Sustainability and Corporate Governance. Accountant Journal, 217, 82-91. (in persian). Hernandez, Morela. (2008). Promoting Stewardship Behavior in Organizations: A Leadership Model. Journal of Business Ethics, 80(1), 121-28. Hernandez, Morela. (2012). Toward an Understanding of the Psychology of Stewardship. Academy of Management Review. 37(2), 172-93. Hossain, M. , and H, Hammami. (2012). Voluntary Disclosure in the Annual Reports of an Emerging Country: The Case of Qatar. Advances in Accounting. 25(1), 255_265. Huafang, X. , & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604-619. International Federation of Accountants. (2015). Accounting for Sustainability: From Sustainability to Business Resilience. July. Jennings, P. Deveraux, and Paul A. Zandbergen. (1995). Ecologically Sustainable Organizations: An Institutional Approach. The Academy of Management Review, 20(4), 1015-52. Jensen, M. C. and W. H. Meckling. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics3(4), 305-360. Jensen, Michael. (2001). Value Maximization, Stakeholder Theory, and the Corporate Objective Function. European Financial Management, 7(3), 297–317. Juhmani, Omar. (2013). Ownership Structure and Corporate Voluntary Disclosure: Evidence from Bahrain. International Journal of Accounting and Financial Reporting, 3 (2), 133-148. Karim, K. E. , Lacina, M. J. & Rutledge, R. W. (2006). The Association between Firm Characteristics and the Level of Environmental Disclosure in Financial Statement Footnotes. Advances in Environmental Accounting and Management, ) 3(, 77–109. Kashanipour, M; Jandaghi, M. R; Rahmani, M. (2018). Investigating the Relationship Between Financial Reporting Quality with Disclosure of Sustainability Information of Accepted Companies in Tehran Stock Exchange, Empirical Accounting Researches, 8(29), 11-39. (in persian). Khan, A. ; Muttakin, M. ; and J. Siddiqui (2012). Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy, Journal of Business Ethics,114(2), 207-223. Kharraz, H. , & Ferchichi, J. (2017). Determinants of voluntary disclosure of internal control weaknesses in Tunisia. Corporate Ownership & Control, 14(2), 59-68. Khozein, A, Talebnia, Gh, Garkaz, M. Banimahd. B. (2018). Effect of Ownership Structure on the Development of the Sustainabe Reporting. Management Accounting, 11(36), 1-16. (in persian). Kiron, David, Nina Kruschwitz, Knut Haanaes, Martin Reeves, Sonja-Katrin FuiszKehrbach, and Gerg Kell. (2015). Joining Forces: Collaboration and Leadership for Sustainability. MIT Sloan Management Review, the Boston Consulting Group, and the United Nations Global Compact. http: //marketing. mitsmr. com/PDF/56380-MITSMR-BGC-UNGCSustainability2015. pdf?cid=1 (accessed January 12). Mahdavi, Gh. H; Alizadeh T, V. (2015). Investigating the Relationship between Corporate Governance and Voluntary Disclosure Level in Companies Acquired in Tehran Stock Exchange. Accounting Advances7(1), 203-230. (in persian). Makhija, A. K. , & Patton, J. M. (2004). The impact of firm ownership structure on voluntary disclosure: empirical evidence from Czech annual reports. The Journal of Business, 77(3), 457-491. Malekian, E, Fakhari, H, Kamyabi, Y, Pakdelan, S. (2018). Investigation and ranking of disclosure of dimensions, components and indicators of intellectual capital by hierarchical method in companies accepted in Tehran Stock Exchange. Value and Behavioral Accounting, 3(6), 1-35. (in persian). Maletic, D. , Maletic, M. , & Gomišček, B. (2012). The Relationship Between Continuous Improvement and Maintenance Performance. Journal of Quality in Maintenance Engineering, 18(1), 30-41. Mashayekhi, B; Mohammad Abadi; M; Mirzaie A. A. ; Mohammad Mehdi. (2012). The effect of conservatism and structural and functional characteristics of the company on the quality of disclosure. Accounting and Audit Research. 3(3), 96-111. (in persian). Masoumi, S. R. Salehnejad, S. H; Zabihi Zarin Kalayee, A. (2018). Identify the variables that affect the sustainability reporting rate of listed companies in Tehran Stock Exchange. Audit Knowledge, Volume 18(70),195-221. (in persian). Mathuva, D. (2012). The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country. International Journal of Accounting and Financial Reporting. 2(2), 125-141. McKinnon, J. L. and M. C. Dalimunthe. (1993). Voluntary Disclosure of Segment Information by Australian Diversified Companies. Journal of Financial Economics: 33; (1(33-50. Mehrani, S; Karami; Gh; Seyyed Hosseini; S. M; Jahroumi; M. (2015). Accounting Theory, Tehran: Publishing Negah Danesh. (in persian). Murcia, F. D. and Santos, A. D. (2010). Determinants of Corporate Voluntary Disclosure in Brazil. available at: http: //ssrn. com /abstract=1531767. Nidumolu, R. , Prahalad, C. K. , & Rangaswami M. R. (2009). Why sustainability is now the key driver of innovation. Harvard Business Review, September, 56-64. Owusu-Ansah, S. (2008). The Impact of Corporate Attributes on The Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe. International Journal of Accounting: 33; (5) 605−631. Rahdari AH, and AAA Rostamy. (2015). Designing a General Set of Sustainability Indicators at the Corporate Level, Journal of Cleaner Production, 108, 757-771. Rahmani, A. Bashirimanesh. N. (2018). Determinants of Voluntary Disclosure in Iran Capital Market. Empirical Studies in Financial Accounting Quarterly, 14(56), 1-32. (in persian). Rezaee, Zabihollah. (2016). Business Sustainability Research: A Theoretical and Integrated Perspective. Journal of Accounting Literature, 36, 48-64. Rezaee, Zabihollah. (2017). Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach. The Journal of Business Inquiry, 16, 60-87. Sajjadi, S. Hossein; Farazmand, H. Nick Kar, J. (2013). Impact of ownership structure on investment risk in corporations. Financial Accounting and Audit Research, 5(20), 56-29. (in persian). Setayesh, M. H. Mehtari. Z. (2018), A Framework for General Theoretical Foundations of Integrated Reporting in Iran. Financial Accounting Researches, 10(36), 85-106. (in persian). Shin, Y. (2013), Voluntary Disclosure and the Type of Product Market Competition: Capacity vs. Price. Journal of Modern Accounting and Auditing, 9(4), 505-526. Social Investment Forum. (2012). Report on Sustainable and Responsible Investing Trends in the United States. US SIF Foundation: The Forum for Sustainable and Responsible Investment. Soleimani Amiri, Gh, Taheri, M. (2018). Ranking factors affecting the quality of internal audit activity: Network analysis model. Audit Knowledge, 18(71),149-174. (in persian). Starik, Mark, and Patricia Kanashiro. (2013). Toward a Theory of Sustainability Management: Uncovering and Integrating the Nearly Obvious. Organization & Environment, 26(1), 7-30. Suchman, Mark C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Journal, 20(3), 571-610. Tilling, Matthew V. (2004). Some Thoughts on Legitimacy Theory in Social and Environmental Accounting. Social and Environmental Accountability Journal, 24(2), 3-7. United Nations Global Compact. (2013). Global Corporate Sustainability Report. https: //www. unglobalcompact. org/docs/about_the_gc/Global_Corporate_Sustainability_Rep ort2013. pdf. Wallace, R. S. O. , Naser, K. and Mora, A. (1994), The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting & Business Research, 25(97), 41-53. Weber, Manuela. (2008). The Business Case for Corporate Social Responsibility: A Company- Level Measurement Approach for CSR. European Management Journal, 26(4), 247-61. Wijen, Frank. (2014). Means Versus Ends in Opaque Institutional Fields: Trading off Compliance and Achievement in Sustainability Standards Adoption. Academy of Management Review. 39(3), 302-23. Yafele Aylwin. (2012). Key Performance Indicator Disclosures by Large UK Private and Public Listed Companies. Doctoral thesis, Bournemouth University. Yuen, C. Y, Liu, M. , Zhang. X and Lu. C. (2009). A Case Study of Voluntary Disclosure by Chinese Enterprises. Asian Journal of Finance & Accounting. 1(2),118-145. Zourarakis, N. S. (2009). Voluntary disclosure: Evidence from UK. [Online] Available: http: //www. efinancialnews. com/story/2010- 12-15/walker-transparency-regulationbuyout | ||
آمار تعداد مشاهده مقاله: 2,394 تعداد دریافت فایل اصل مقاله: 1,504 |