THE FUNCTION OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON ORGANIZATION'S LEGITIMACY

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BARZEGARI KHANAGHA J.; JAFARI TARAJI G.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: Financial Accounting Research Year:2016 | Volume:8 | Issue:3 (29) Page(s): 101-119

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Title

THE FUNCTION OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON ORGANIZATION'S LEGITIMACY

Author(s)

BARZEGARI KHANAGHA J. | JAFARI TARAJI G. | Issue Writer Certificate

Keywords

DISCLOSURE OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITYQ2

CORPORATE GOVERNANCEQ2

LEGITIMACY THEORYQ2

Abstract

The main objective of this study is investigation into the relationship between the company characteristics and the level of social and environmental disclosure of listed companies in Tehran Stock Exchange. Target sample consists of 68 of the listed companies in Tehran Stock Exchange during 1388 to 1393. Collected data were analysed using multivariate regression model through panel data method. The results show a significant positive relationship between firm size, firm performance and the presence of independent directors with company's social and environmental disclosure. Moreover, there is a significant negative relationship between institutional ownership and the level of social and environmental disclosure. The results also show there is no significant relationship between financial leverage, ownership structure, the auditor size and the board size with the level of social and environmental disclosure. Finally, the results show there are significant differences between the level of social and environmental disclosure in different industries.

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APA: Copy

BARZEGARI KHANAGHA, J., & JAFARI TARAJI, G.. (2016). THE FUNCTION OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON ORGANIZATION'S LEGITIMACY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 8(3 (29) ), 101-119. SID. https://sid.ir/paper/155210/en

Vancouver: Copy

BARZEGARI KHANAGHA J., JAFARI TARAJI G.. THE FUNCTION OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON ORGANIZATION'S LEGITIMACY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2016;8(3 (29) ):101-119. Available from: https://sid.ir/paper/155210/en

IEEE: Copy

J. BARZEGARI KHANAGHA, and G. JAFARI TARAJI, “THE FUNCTION OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON ORGANIZATION'S LEGITIMACY,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 8, no. 3 (29) , pp. 101–119, 2016, [Online]. Available: https://sid.ir/paper/155210/en

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