تأثیر مدیریت ریسک کسب و کار در ارتقای عملکرد پایداری شرکتی با تأکید بر نقش توانایی مدیریت

References

Akhtarshenas, D., Khodamipour, A., & Pourhydari, O. (2019). Developing a model of factors affecting corporate sustainability in Iran. Empirical Studies of Financial Accounting, 17(65), 175-201 https://doi.org/10.22054/-qjma.2019.47002.2061 [In Persian].

Alareeni, B.A., & Hamdan, A. (2020). ESG impact on performance of US S&P 500-listed firms. Corporate Governance. The International Journal of Business in Society, 20(7), 1409-1428 https://doi.org/10.1108/CG-06-2020-0258

Alvareza, I.G., & Ortas, E. (2018). Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach. International Business Review, 26(2), 35–337 DOI: 10.22103/jak.2018.18657.3631.

Amin, V., & Salehnejad, S.H. (2019). Investigating the impact of corporate sustainability performance on economic added value during the company's life cycle. Scientific Journal of Financial Accounting Science, 7(2), 1-30 DOI: 10.30479/ JFAK.2020.11879.2568 [In Persian].

Amin, V., Faghani Makrani, K., & Zabihi, A. (2018). The study of the relationship between government firms, dimensions of corporate sustainability performance and firm value. Governmental Accounting, 4(2), 75-92 https://gaa.journals.pnu.ac.ir/article_5520.html?lang=en [In Persian].

Arena, M., Arnaboldi, M., & Azzone, G. (2011). Is enterprise risk management real?. Journal of Risk Research, 14 (7), 779-797 https://doi.org/10.1080/13669877.2011.571775.

Asgari Rashtiani, H., Mohammadi Nodeh, F., Khurdyar, S., & Rezaei, F. (2019). The role of social impact risk management on the relationship between sustainable performance and investment efficiency. Scientific Research Quarterly Journal of Management Accounting and Auditing, 9(34), 89-105 https://jmaak.srbiau.ac.ir/-article_16135.html [In Persian].

Azad, R., Kamyabi, Y., & Khalilpour, M. (2019). Behavioral characteristics of managers and liquidity of shares. Financial Accounting and Audit Research, 12(45), 191-213 https://faar.ctb.iau.ir/article_672437.html [In Persian].

Babaei, F., Rahmani, A., Homayun, S., & Amin, V. (1400). The relationship between corporate sustainability performance and company value: emphasizing the role of disclosure score and company size. Journal of Accounting Knowledge, 12(3), 1-27 https://jak.uk.ac.ir/article_2908.html [In Persian].

Bae, K.H., El Ghoul, S., Guedhami, O., Kwok, C.C., & Zheng, Y. (2019). Does corporate social responsibility reduce the costs of high leverage? Evidence from capital structure and product market interactions. Journal of Banking and Finance, Vol. 100, 135-150 DOI: 10.1016/j. jbankfin.2018.11.007.

Beck, C., Dumay, J., & Frost, G. (2017). In pursuit of a ‘single source of truth’: from threatened legitimacy to integrated reporting. Journal of Business Ethics, 141(1), 191-205 https://doi.org/10.1007/s10551-014-2423-1.

Birkey, R.N., Michelon, G., Patten, D.M., & Sankara, J. (2016 September). Does assurance on CSR reporting enhance environmental reputation? An examination in the US context. Accounting Forum, 40(3), 143–152 https://doi.org/10.1016/j.accfor.2016.07.001.

Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L., & Christiaens, J. (2011). Corporate social responsibility reporting: a comprehensive picture? Accounting Forum, 35(3), 187-204 https://doi.org/10.1016/j.accfor.2011.06.007.

Brown, J., & Dillard, J. (2014). Integrated reporting: on the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120-1156 https://doi.org/10.1108/AAAJ-04-2013-1313.

Cao, J., Liang, H., & Zhan, X. (2019). Peer effects of corporate social responsibility. Management Science, 65(12), 5487-5503 doi: 10.1287/mnsc.2018.3100.

Chandrakant, R., Rajesh, R. (2023). Social sustainability, corporate governance, and sustainability performances: an empirical study of the effects. Journal of Ambient Intell Human Comput, 14, 9131–9143 https://doi.org/-10.1007/s12652-022-04417-4.

COSO (2004). Internal control—integrated framework. https://www.coso.org.

Demerjian, P., Lev, B., Lewis, M.F, & MacVay. S.E. (2013). Managerial ability andEarnings quality. The Accounting Review, 88(2), 463-498 https://faculty.washington.edu/smcvay/DLLM_TAR.pdf.

Dhaliwal, D., Li, O.Z., Tsang, A., & Yang, Y.G. (2014). Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency. Journal of Accounting and Public Policy, 33(4), 328–355 https://doi.org/10.1016/j.jaccpubpol.2014.04.006.

Ebrahimi Shaghaghi, M., Yari Darmeshkanlo, P., & Eslami Mofidabadi, H. (2022). The effect of managers' narcissism and pride on the relationship between corporate sustainability and financial performance. Financial and Behavioral Research in Accounting, 6(1), 91-108 https://doi.org/10.30486/FBRA.2022.1973763.1166 [In Persian].

Esmailikia, G., & Oshani, M. (2022). Corporate financial stability and fraudulent financial reporting: The role of quality of corporate governance mechanisms. Journal of Accounting Knowledge, 13(2), 83-104 https://jak.uk.ac.ir/-article_3055.html?lang=en [In Persian].

Etges, A.P.B.d.S., Souza, J.S.D., Neto, F.J.K., & Felix, E.A. (2018). A proposed enterprise risk management model for health organizations. Journal of Risk Research, 1-19 https://doi.org/10.1080/13669877.2017.1422780.

Feng, Y., Hassan, A., & Elamer, A.A. (2020). Corporate governance, ownership structure and capital structure: Evidence from Chinese real estate listed companies. International Journal of Accounting & Information Management, 28(4), 759–783 DOI: 10.22103/jak.2020.18863.3658.

Freeman, R.E., & Reed, D.L. (1983). Stockholders and stakeholders: a new perspective on corporate governance. California Management Review, 25(3), 88-106 https://doi.org/10.2307/41165018.

Gordon, L.A., Loeb, M.P. & Tseng, C.Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy, 28, 301–327 https://doi.org/10.1016/j.jaccpubpol.2009.06.006.

Hashemi, S.A., Ghasemi, M., & Rafiei Shahraki, A. (2018). The effect of company's sustainability performance on excess stock return and profitability. Accounting and social benefits, 9(2), 119-138 https://jaacsi.alzahra.ac.ir/-article_4275.html [In Persian].

Ho, L., Bai, M., Lu, Y., & Qin, Y. (2021). The effect of corporate sustainability performance on leverage adjustments. The British Accounting Review, 53(5), 100989 DOI:10.1016/j.bar.2021.100989.

Jabarzadeh Kongarloui, S., & Radi, Y. (2018). Investigating the impact of management ability on corporate transparency with emphasis on the moderating effect of weak internal controls in companies listed on the Tehran Stock Exchange. Journal of Financial Accounting Research, 11(1), 55-80 DOI: 10.22108/FAR.2019.110456.1248 [In Persian].

Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248 https://doi.org/10.1016/-j.jclepro.2016.05.008.

Mahmoudabadi, H., & Zamani, Z. (2015). Investigating the relationship between company risk-taking and financial performance with an emphasis on the company's management mechanisms. Financial Accounting Experimental Studies Quarterly, 12(49), 141-170 https://doi.org/10.22054/qjma.2016.4197 [In Persian].

Margolis, J.D., & Walsh, J.P. (2003). Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2), 268-305 DOI: 10.2307/2F3556659.

Moldavska, A., & Welo, T. (2016). Development of manufacturing sustainability assessment using systems thinking. Sustainability 8(1), 5 https://doi.org/10.3390/su8010005.

Moslehpour, M., Chau, K.Y., Tu, Y.T., Nguyen, K.L., Barry, M., & Reddy, K.D. (2022). Impact of corporate sustainable practices, government initiative, technology usage, and organizational culture on automobile industry sustainable performance. Environmental Science and Pollution Research, 29, 83907–83920 https://doi.org/10.1007/s11356-022-21591-2.

Nabavi Chashmi, S.A., Mohammad Sharifi, N., Yadalezadeh Tabari, N.A. (2021). The role of organizational risk management on company performance in the merger and acquisition process using Heckman's two-stage model. Financial Engineering and Securities Management, 46, 435-448 https://fej.ctb.iau.ir/article_681182.html [In Persian].

Ng, A.C., & Rezaee, Z. (2015). Business sustainability performance and cost of equity capital. Journal of Corporate Finance, 34, 128–149 https://doi.org/10.1016/j.jcorpfin.2015.08.003.

Oliveira, K., Méxas, M., Meiriño, M., & Drumond, G. (2018). Critical success factors associated with the implementation of enterprise risk management. Journal of Risk Research, 22(8), 1004-1019 https://doi.org/-10.1080/13669877.2018.1437061.

Pakdelan, S., Azarbrahman, A., & Rafiei, S. (2023). Investigating the relationship between board of directors' characteristics and expertise and sustainability performance in companies listed on the Tehran Stock Exchange. Advances in Finance and Investment, 4(1), 29-54 https://doi.org/10.30495/AFI.2023.1971292.1165 [In Persian].

Qadri, S., & Tari Verdi, Y. (2019). The corporate risk management model and its consequences in the effective control of the company's profit characteristics. Financial Accounting and Auditing Research, 12(46), 77-106 https://www.sid.ir/paper/198094/fa [In Persian[.

Rashidi, M. (2019). The role of managers' ability in adjusting credit conditions and reducing the dispersion of stock returns. Asset Management and Financing, 8(3), 123-139 https://amf.ui.ac.ir/article_24790.html [In Persian].

Rostami, W., Mehravar, M., & Kargar, H. (2022). The effect of risk management on the speed of adjustment of financial leverage in the life cycle stages of companies. Journal of Accounting Advances, Shiraz University, 14(1), 1-22 https://jaa.shirazu.ac.ir/article_6804.html [In Persian].

Ruhnke, K., & Gabriel, A. (2013). Determinants of voluntary assurance on sustainability reports: An empirical analysis. Journal of Business Economics, 83(9), 1063–1091. https://doi.org/10.1007/s11573-013-0686-0.

Salehi, M., Mousavi Shiri, M., & Hossini, S.Z. (2020). The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran, International Journal of Productivity and Performance Management, 69(4), 685-703 https://doi.org/10.1108/IJPPM-07-2018-0261.

Salzmann, A.J. (2013). The integration of sustainability into the theory and practice of finance: an overview of the state of the art and outline of future developments. Journal of Business Economics, 83(6), 555-576 DOI: 10.1007/s11573-013-0667.

Siew, R.Y.J. (2017). Evaluating and enhancing the impact of sustainability reporting tools (SRTs). Ph.D. Dissertation, School of Civil and Environmental Engineering. UNSW, Sydney. Access, 34(6), 123-145 DOI: 10.22103/jak.2017.19461.3706.

Taha, R., Al-Omush, A., & Al-Nimer, M. (2023). Corporate sustainability performance and profitability: The moderating role of liquidity and stock price volatility- evidence from Jordan. Cogent Business & Management, 10 https://doi.org/10.1080/23311975.2022.2162685.

Terol, A.B., Parra, M.A., & Fernández, V.C. (2020). A model based on Copula Theory for sustainable and social responsible investments. Revista de Contabilidad, 19(1), 55–76 https://doi.org/10.1016/j.rcsar.2015.01.003.

Verbano, C., & Venturini, K. (2011). Development paths of risk management: approaches, methods and fields of application. Journal of Risk Research, 14(5), 519-550. https://doi.org/10.1080/13669877.2010.541562.

Woon, L.F., Azizan, N.A., & Abdul Samad, M.F. (2011). A strategic framework for value enhancing enterprise risk management. Journal of Global Business and Economics, 2(1), 23-47 https://ideas.repec.org/a/-grg/01biss/v2y2011i1p23-47.html.

Yari, H., & Baghomian, R. (2021). Management ability and risk-taking behavior of the company. Empirical Studies in Financial Accounting, 18(72), 109-137 https://doi.org/10.22054/qjma.2021.58781.2229 [In Persian].

Ye, K., & Zhang, R. (2011). Do lenders value corporate social responsibility? Evidence from China. Journal of Business Ethics, 104(2), 197-206. DOI: 10.1007/s10551-011-0898-6.

Yoon, B., Lee, J.H., & Byun, R. (2018). Does ESG performance enhance firm value? Evidence from Korea. Sustainability, 10(10), 3635 https://doi.org/10.3390/su10103635.