نوع مقاله : مقاله پژوهشی

نویسندگان

• ماندانا طاهری ¹
• اسما ساجدی فر ²

¹ استادیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی

² کارشناسی ارشد حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

چکیده

هدف این پژوهش بررسی اثر فشار بر افشای سود هر سهم بر سطح افشای اطلاعات زیست‌محیطی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران با تأکید بر نقش تعدیل‌گر حاکمیت شرکتی است. با استفاده از داده‌های 110 شرکت طی دوره 1391 تا 1402 و بهره‌گیری از روش داده‌های ترکیبی، نتایج نشان داد که فشار برای افشای سود هر سهم تأثیر منفی بر سطح افشای اطلاعات زیست‌محیطی دارد و در عین حال، ساختارهای حاکمیت شرکتی با تقویت شفافیت و نظارت می‌توانند به کاهش این تأثیرات منفی کمک کنند. یافته‌های پژوهش حاکی از آن است که حاکمیت شرکتی به رغم اهمیت آن، نتوانسته است به‌طور کامل تأثیر منفی فشار سود را بر افشای اطلاعات زیست‌محیطی تعدیل کند. این نتایج می‌تواند راهگشای سیاست‌گذاران و مدیران شرکت‌ها در زمینه تقویت مکانیزم‌های حاکمیتی و بهبود کیفیت گزارشگری زیست‌محیطی باشد.یافته‌های پژوهش حاکی از آن است که حاکمیت شرکتی به رغم اهمیت آن، نتوانسته است به‌طور کامل تأثیر منفی فشار سود را بر افشای اطلاعات زیست‌محیطی تعدیل کند. این نتایج می‌تواند راهگشای سیاست‌گذاران و مدیران شرکت‌ها در زمینه تقویت مکانیزم‌های حاکمیتی و بهبود کیفیت گزارشگری زیست‌محیطی باشد.

کلیدواژه‌ها

• افشای زیست‌محیطی
• فشار سود هر سهم
• حاکمیت شرکتی
• افشای اطلاعات مالی
• مسئولیت‌پذیری شرکتی

موضوعات

• بورس اوراق بهادار

عنوان مقاله [English]

Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance

نویسندگان [English]

• mandana taheri ¹
• Asma Sajedifar ²

¹ Assistant Professor, Faculty of management and accounting, University of Allameh Tabatabai

² MSc. Accounting, Allameh Tabataba'i University, Faculty of Management and Accounting, Tehran

چکیده [English]

This study investigates the effect of pressure to disclose earnings per share (EPS) on the level of environmental information disclosure among companies listed on the Tehran Stock Exchange, with an emphasis on the moderating role of corporate governance. Using data from 110 firms over the period 2012 to 2023 and employing a panel data approach, the results indicate that pressure to disclose EPS has a significant negative impact on environmental disclosure levels. Meanwhile, corporate governance mechanisms, through enhanced transparency and oversight, can help mitigate this adverse effect. However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.This study investigates the effect of pressure to disclose earnings per share (EPS) on the level of environmental information disclosure among companies listed on the Tehran Stock Exchange, with an emphasis on the moderating role of corporate governance. Using data from 110 firms over the period 2012 to 2023 and employing a panel data approach, the results indicate that pressure to disclose EPS has a significant negative impact on environmental disclosure levels. Meanwhile, corporate governance mechanisms, through enhanced transparency and oversight, can help mitigate this adverse effect. However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.This study investigates the effect of pressure to disclose earnings per share (EPS) on the level of environmental information disclosure among companies listed on the Tehran Stock Exchange, with an emphasis on the moderating role of corporate governance. Using data from 110 firms over the period 2012 to 2023 and employing a panel data approach, the results indicate that pressure to disclose EPS has a significant negative impact on environmental disclosure levels. Meanwhile, corporate governance mechanisms, through enhanced transparency and oversight, can help mitigate this adverse effect. However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.This study investigates the effect of pressure to disclose earnings per share (EPS) on the level of environmental information disclosure among companies listed on the Tehran Stock Exchange, with an emphasis on the moderating role of corporate governance. Using data from 110 firms over the period 2012 to 2023 and employing a panel data approach, the results indicate that pressure to disclose EPS has a significant negative impact on environmental disclosure levels. Meanwhile, corporate governance mechanisms, through enhanced transparency and oversight, can help mitigate this adverse effect. However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.However, the findings reveal that corporate governance has not been fully effective in moderating the negative influence of EPS pressure on environmental disclosures. These results provide valuable insights for policymakers and corporate managers aiming to strengthen governance frameworks and improve the quality of environmental reporting.

کلیدواژه‌ها [English]

• Environmental Disclosure
• EPS pressure
• Corporate Governance
• Financial Disclosure
• Corporate Accountability