تاثیر افشای اختیاری اطلاعات غیرمالی تاریخی و آینده نگر بر عملکرد پایداری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران.

2 استادیار گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران.

3 استادیار گروه حسابداری، واحد چالوس، دانشگاه ازاد اسلامی، چالوس، ایران.

4 دانشیار گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.

چکیده

پژوهش حاضر، تاثیرافشای اختیاری اطلاعات غیرمالی تاریخی و آینده نگر بر عملکرد پایداری را مورد بررسی قرار داده و با ارایه شواهدی از ارتباط قطعی بین سطح افشای اختیاری و عملکرد پایداری در ایران، به ادبیات موجود کمک می کند. برای تجزیه و تحلیل محتوی از یک ابزار چک لیست متشکل از 23 مولفه و 186 شاخص برای توصیف معیارهای شناسایی افشا مورد استفاده قرار گرفت. در راستای نیل به هدف پژوهش، داده های موردنیاز 910 مشاهده سال- شرکت(7 سال و 130 شرکت) حاصل از فرآیند غربال گری به روش حذف سیستماتیک شرکت های پذیرفته شده در بورس اوراق بهادار تهران، از منابعی نظیر گزارش هیئت مدیره شرکت ها، صورت های مالی، نرم افزارهای تدبیر پرداز و ره آورد نوین به شیوه توصیفی- همبستگی با اجرای آزمون تحلیل محتوی و مدل رگرسیون خطی چندمتغیره استفاده شده است. نتایج نشان داد که، بین افشای اختیاری اطلاعات غیرمالی، اطلاعات غیرمالی تاریخی و آینده نگر با عملکرد پایداری رابطه مثبت و معنی داری وجود دارند. این یافته ها بیانگر آن است که انگیزه شرکت ها برای افشای اختیاری اطلاعات به ویژه در مورد اقتصاد ایران بسیار مهم است، زیرا شرکت ها باید از نظر اقتصادی رشد کنند و از این رو نیاز آن ها به سرمایه زیاد است. این مطالعه همچنین نشان داد که سطح افشای شرکت ها در طول دوره مطالعه همچنان در حال افزایش است.

کلیدواژه‌ها

عنوان مقاله [English]

The effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance

نویسندگان [English]

  • Gholamhossein Pourgholami Dafchahi 1
  • Mahmood Samadi Largani 2
  • Razieh Alikhani 3
  • Mohammadreza Pourali 4
1 Phd candidate of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
2 Assistant Professor, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
3 Assistant Professor, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.
4 Associate Professor, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.
چکیده [English]

The present study examines the effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance and contributes to the existing literature by providing evidence of a definite relationship between the level of voluntary disclosure and sustainability performance in Iran. For content analysis, a checklist tool consisting of 23 components and 186 indicators was used to describe the disclosure criteria. In order to achieve the purpose of the research, the required data of 910 year-company observations (7 years and 130 companies) resulting from the screening process by systematic elimination of companies listed on the Tehran Stock Exchange, have been used in a descriptive-correlational manner from sources such as corporate board reports, financial statements, resource management software and new results with the implementation of content analysis test and multivariate linear regression model. The results showed that there is a positive and significant relationship between voluntary disclosure of non-financial information, historical and forward-looking non-financial information and sustainability performance. These findings indicate that the motivation of companies to disclose voluntary information, especially about the Iranian economy, is very important, because companies must grow economically and therefore their need for capital is high. This study also showed that the level of corporate disclosure continues to increase during the study period.

کلیدواژه‌ها [English]

  • Voluntary Disclosure of Historical Non-Financial Information
  • forward-looking Disclosure
  • Sustainability Performance
  • Content Analysis

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