جستجوی مقالات مرتبط با کلیدواژه « قدرت کارکنان » در نشریات گروه « حسابداری »

 Few empirical studies have examined why companies voluntarily and without any legal obligation disclose information about their human resources. The purpose of this study is to explore the motivations for disclosure of employee information in the annual report of companies and to achieve this important, the three-dimensional model of Stakeholder Theory Ullman (1985) has been used. Accordingly, 107 companies listed on the Tehran Stock Exchange during the years 1392 to 1397 were examined. To test the hypotheses, multivariate regression method with a combined data approach was used. The results show that the power of stakeholders has a positive and significant effect on the disclosure of employee information based on content analysis with both index and frequency approaches.Also, the strategic situation has a positive and significant effect on employee information disclosure based on the index approach, but does not have a significant effect on the frequency approach, and finally the company's financial performance does not have a significant effect on employee information disclosure based on both index and frequency approaches.