Effectiveness of the Three Financial Performance, Environmental Performance and Accepted Values on the Tehran Stock Exchange | ||
| International Journal of New Political Economy | ||
| مقاله 5، دوره 4، شماره 1، فروردین 2023، صفحه 95-123 اصل مقاله (481.41 K) | ||
| نوع مقاله: Original Article | ||
| شناسه دیجیتال (DOI): 10.48308/jep.4.1.95 | ||
| نویسندگان | ||
| Mohammad Taghi Khosravi Larijani1؛ Mahmoud Yahyazadehfar* 2؛ Seyed Ali Nabavi Chashmi3؛ Naser Ali Yadollahzadeh Tabari4 | ||
| 1PhD Candidate in Financial Management, Islamic Azad University, Babol Branch, Babol, Iran | ||
| 2Professor, Department of Financial Management, University of Mazandaran, Babolsar, Iran | ||
| 3Associate Professor, Department of Management, Islamic Azad University, Babol Branch, Babol, Iran | ||
| 4Assistant 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 130 companies were selected from among the listed companies on Tehran Stock Exchange for a period of 4 years 2016-to 2020. 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. | ||
| کلیدواژهها | ||
| Financial performance؛ corporate value؛ Environmental disclosure؛ Environmental performance | ||
| مراجع | ||
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