Political communication and firm performance with the moderating role of sustainability disclosure
The purpose of this research is the effect of political communication on company performance with the moderating role of disclosure of sustainability information in companies listed on the Tehran Stock Exchange. For this purpose, 110 companies were selected during the period of 2012-2018 through a systematic method as the sample size of the research. The research method is descriptive-correlation. To estimate the regression model with panel data and to analyze the multiple regression using the panel-data method. The results of the research showed that political communication has a positive and significant effect on the performance of the company. Political communication has a positive and significant effect on company performance with the role of moderator of sustainability information disclosure. The disclosure of sustainability information has a negative and significant impact on the company's performance.
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Effect of default risk on earnings response coefficient with moderating role of board size
Mehrdad Giljani*, Rasool Pourfiz Elah, Tahereh Razajgar
Journal of Management and Accounting Research, -
ابهام مالی و تقاضا برای کیفیت حسابرسی
، عبدالحسین علی پور، رسول ناصرحجتی رودسری، تینا ملکیان
نشریه پژوهش در حسابداری و علوم اقتصادی، زمستان 1402