جستجوی مقالات مرتبط با کلیدواژه "عملکرد توسعه پایدار" در نشریات گروه "حسابداری"

The Sustainable Development Performance is a vital issue to win the trust of investors, which can ensure the survival of the company in today's competitive markets. Investors Sentiment and their trust can affect both the company's performance and the market's performance. Based on this, this study examines the relationship between the company's sustainable development performance, investors' sentiments and Managerial overconfidence using information and data of companies admitted to the Tehran Stock Exchange during the years 2013 to 2022. Multivariate linear regression method was used to analyze the data. The obtained results show that all four dimensions of sustainable development performance of companies (economic, social, accounting and environmental dimensions) have a significant impact on Investor Sentiment. Also, the results confirmed the positive and direct impact of Investor Sentiment on Managerial overconfidence. The results of this study show the role and importance of sustainable development performance for companies from a new perspective.

Today many companies and organizations make established their operations using economic, social, environmental, and company domination. They also measure and announce their activity using sustainable reporting.  Accordingly, the current study aimed to investigate the role of sustainability reporting on the earnings management in achieving the earnings thresholds in the companies listed in Tehran Stock Exchange. In this research, information on 183 companies accepted in Tehran Stock Exchange has been gathered from 2011 to 2016. Corporate sustainability has been analyzed by measuring the various dimensions of economic, social, environmental reporting and corporate governance and hypotheses have been analyzed using structural equation modeling and constructive model. The overall results of the research show that with increasing the sustainability index, managers who are exposed to avoid earnings decline and avoid negative earnings surprises are less likely to manage earnings through accruals. The results of the hypothesis tests show that there is a negative and meaningful relation between the sustainable index and the earning management with the aim of reaching the earnings thresholds, avoiding the earning decrease, and avoiding the negative earnings surprises. The overall results of the research show that with increasing the sustainability index, managers who are exposed to avoid earnings decline and avoid negative earnings surprises are less likely to manage earnings through accruals.