بررسی تأثیر ویژگی‌های هیئت‌مدیره شرکت بر میزان گزارشگری زیست ‌محیطی، اجتماعی و راهبری شرکتی

منابع

خوش‌طینت، محسن. (1374). حسابداری مسئولیت‌های اجتماعی. بررسی‌های حسابداری و حسابرسی، 3(10و11)، 34-18.

صبوحی، نسترن؛ محمدزاده، امیر. (1397). بررسی رابطۀ بین عملکرد اجتماعی، ساختار مالکیت و حاکمیت شرکتی. دانش حسابداری مالی، 5(1)، 151-127.

فخاری، حسین؛ فقیه، محسن. (1396). مطالعه اثر تعدیل کنندگی سازوکارهای راهبری شرکتی بر ارتباط بین مدیریت سود و قدرت پیش بینی کنندگی سود در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. پیشرفت‌های حسابداری، 9(1)، 167-125.

فخاری، حسین؛ ملکیان، اسفندیار؛ جفایی رهنی، منیر. (1396). تبیین و رتبه بندی مؤلفه‌ها 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) ، 153-187.

مرانجوری، مهدی. علی‌خانی، راضیه. (1393). افشای مسئولیت‌های اجتماعی و راهبری شرکتی. بررسی‌های حسابداری و حسابرسی. 21(3)، 348-329.

مهدوی، غلامحسین؛ دریائی، عباسعلی؛ علی‌خانی، راضیه؛ مرانجوری، مهدی. (1393). بررسی رابطة بین اندازۀ شرکت، نوع صنعت و سودآوری با افشای اطلاعات حسابداری زیست محیطی و اجتماعی. پژوهش‌های تجربی حسابداری، 4(3)، 103-87.

یبلویی خمسلویی، مالک؛ ایزدی نیا، ناصر؛ عرب‌صالحی، مهدی. (1397). تأثیر میزان شاخص‌های پایداری افشا شده بر کیفیت سود. دانش حسابداری، 9(1)، 34-7.

References

Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of Intellectual Capital, 11(4), 504-518.

Andersona, R., Mansib, S.A., Reeb, D.M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315-342.

Bear, S., Rahman, N., Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207–221.

Bell, S., Morse, S. (2008). Sustainability indicators: Measuring the immeasurable? London Earthscan, 28(1), 65-73.

Bilimoria, D., Piderit, S.K. (1994). Qualifications of corporate board committee members. Group and Organisation Management, 19(3), 1453-1477.

Boesso, G., Kumar, K. (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.

Brammer, S., Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136.

Chen, W.C., Lin, J.B., Yi, B. (2008). CEO duality and firm performance–an endogenous issue. Corporate Ownership and Control, 6(1), 58-65.

Chen, S., Fan, J. (2011). Measuring corporate social responsibility based on a fuzzy analytical hierarchy process. International Journal of Computer Network and Information Security, 5(1), 13-22.

Cheng, E., Courtenay, S. (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41(3), 262-289.

Daily, C.M., Dalton, D.R. (2003). Women in the boardroom: A business imperative. Journal ofBusiness Strategy, 24(5), 8-19.

Elsayed, K. (2007). Does CEO duality really affect corporate performance? Corporate governance. An International Review, 15(6), 35-47.

Fakhari, H., Faghih, M. (2017). The study of the effect of moderating corporate governance mechanisms on the relationship between earning management and predictive power of profits in the companies listed in Tehran Stock Exchange. Accounting Advances Journal, 9(1), 125-167 [In Persian].

Fakhari, H., Malekian, E., Jafaei rahni, M. (2017). Explain and ranking the components and indicators of environmental, social and corporate governance reporting with Analyzing Hierarchy Process in companies listed in Tehran Stock Exchange. Journal of Value & Behavioral Accounting, 2(4), 153-187 [In Persian].

Fama, F., Jensen, M. (1983). Agency problems and residual claims. The Journal of Law and Economics, 26(2), 327-349.

Giannarakis, G. (2014).The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56(5), 393–416.

Haji, A. (2013). Corporate social responsibility disclosures over time: evidence from Malaysia. Managerial Auditing Journal, 28 (7), 647–676.

Hair, J., Ringle, C., Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(1), 139-152.

Haniffa, R.M., Cooke, T.E. (2005). The impact of culture and corporate governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430.

Hermalin, B.E., Weisback, M.S. (2003). Board of directors as an endogenously determined institution: A survey of the economic literature. Center for Responsible Business, Working Paper, Paper 3.

Huafang, X., Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial AuditingJournal, 22(6), 604-619.

Jankalová, M., Jankal, R. (2017). The assessment of corporate social responsibility: approaches analysis. Entrepreneurship and Sustainability Issues, 4(4), 441-459.

Jensen, M.C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance, 48(2), 831-847.

Jitmaneeroj, B. (2016). Reform priorities for corporate sustainability: environmental, social, governance or economic performance? Management Decision, 54(6), 74-89.

Khan, M. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82-109.

Koshtinat, M. (1995). Social responsibility accounting. Iranian Accounting and Auditing Review, 3(10,11), 18-34 [In Persian].

Kiron, D., Kruschwitz, N., Haanaes, K., Reeves, M., Goh, E. (2013). The innovation bottom line: The benefits of sustainability driven innovation. MIT Sloan Management Review, 54(2), 69-73.

Kolodinsky, R.W. (2010). Attitudes about corporate social responsibility: Business Student predictors. Journal of Business Ethics, 12(3), 167-181.

Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research, 25(4), 1147-1182.

Lang, D., Wiek, A., Bergmann, M. (2012). Transdisciplinary research in sustainability science: Practice, principles, and challenges. Sustainability Science, 7(1), 25-43.

Liu, X., Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6), 593-600.

Mahdavi, G., Daryaee, A., Alikhani, M., Maranjory, M. (2014). The study of relationship between company size, industry type and profitability with disclosing environmental and social accounting information. Journal of Accounting Experimental Research, 4(3), 87-103 [In Persian].

Maranjory, M., Alikhani, R. (2014). Social responsibility disclosure and corporate governance. Journal of Accounting and Auditing Studies, 21(3), 329-348 [In Persian].

Matten, D., Moon, G. (2008). “Implicit” and “Explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 87-103.

Mohd Ghazali, N.A. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance, 7(3), 251-266.

Muth, M.M., Donaldson, L. (1998). Stewardship theory and board structure: A contingency approach. Corporate Governance: An International Review, 6(1), 5-28.

Nicolas, S.Z. (2012). Voluntry disclosure: evidence from UK. Erasmus University Rotterdam, Viewed 2 June 2015, 83-108.

Nikbakht, M., Seyedi, S.A., Hashemalhoseini, R. (2009). The study board of directors characteristics on the company performance. Accounting Advances Journal, 2(1), 251-289 [In Persian].

Qiu, Y., Shaukat, A., Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102–116.

Rahdari, A.H., Rostamy A.A. (2015). Designing a general set of sustainability indicators at the corporate level. Journal of Cleaner Production, 108(2), 757-771.

Rezaee, Z. (2017). Corporate sustainability: Theoretical and integrated strategic imperative and pragmatic approach. The Journal of Business Inquiry, 16(1), 52-70.

Roca, L.C., Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production, 20(2), 103-118.

Sabouhi, N., Mohammadzadeh, A. (2018). Investigating the relationship between social function, corporate ownership and corporate governance, Financial Accounting Knowledge, 5(1), 151-127 [In Persian].

Said, R., Zainuddin, Y.H., Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226.

Siregar, S.V., Bachtiar, Y. (2010). Corporate social reporting: Empirical evidence from Indonesia stock exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241-252.

Strezov, V., Evans, A., Evans, T. (2013). Defining sustainability indicators of iron and steel production. Journal of Cleaner Production, 51(2), 66-70.

Sun, Y., Yi, Y., Lin, B. (2012). Board independence, internal information environment and voluntary disclosure of auditors’ reports on internal controls. China Journal of Accounting Research, 5(2), 145–161.

Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of FinancialEconomics, 53(1), 113-42.

Velte, P. (2016). Women on management board and ESG performance. Journal of Global Responsibility, 7(1), 12-25.

Villard, A., Lelah A., Brissaud, D. (2015). Drawing a chip environmental profile: Environmental indicators for the semiconductor industry. Journal of Cleaner Production, 86(3), 98-109.

Wang, J., Coffey, B.S. (1992). Board composition and corporate philanthropy. Journal ofBusiness Ethics, 11(10), 771-778.

Webb, E. (2004). An examination of socially responsible firms’ board structure. Journal ofManagement and Governance, 8(3), 255-277.

Williams, C. (2006). The gendered nature of career related learning experiences: A social cognitive career theory perspective. Journal of Vocational Behavior, 69(2), 262-275.

Yabloi Khamsaloui, M., Izidinia, N., Arab Salehi, M. (2018). Effect of disclosed sustainability indices on quality of profit. Journal of Accounting Knowledge, 9(1), 34-7 [In Persian].