Business Group Affiliation and Corporate Sustainability Reporting

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

REZAEI PITENOEI YASSER; SAFARI GERAYLI MEHDI

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:3 (38) Page(s): 169-197

Download Full-Text

Persian Verion

View:

596

Download:

Cites:

Information Journal Paper

Title

Business Group Affiliation and Corporate Sustainability Reporting

Author(s)

REZAEI PITENOEI YASSER | SAFARI GERAYLI MEHDI | Issue Writer Certificate

Keywords

Business GroupsQ2

Sustainability ReportingQ1

Sustainable DevelopmentQ1

Abstract

Objective: One of the main characteristics of emerging economies is the important role of Business Groups. Business group affiliation can bring about various positive consequences for the firms related to such groups. This study aims to examine the effects of business group affiliation on corporate Sustainability Reporting level. Method: The checklist developed by the Global Reporting Initiative, GRI, was used to measure the level of corporate Sustainability Reporting. The research hypothesis was applied to 102 firms listed in the Tehran Stock Exchange for the years 2013-2017, and then was tested, using multivariate regression based on panel data model. Result: The findings suggest that business group affiliation is likely to improve the corporate Sustainability Reporting level. Moreover, the results of additional analysis reveal that the relationship between business group affiliation and Sustainability Reporting level is more pronounced in larger firms. Conclusion: Affiliated companies to Business Groups have more incentives for Sustainability Reporting due to less concern for shortterm financial interests.

Cites

No record.

References

No record.

Cite

APA: Copy

REZAEI PITENOEI, YASSER, & SAFARI GERAYLI, MEHDI. (2019). Business Group Affiliation and Corporate Sustainability Reporting. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(3 (38) ), 169-197. SID. https://sid.ir/paper/163532/en

Vancouver: Copy

REZAEI PITENOEI YASSER, SAFARI GERAYLI MEHDI. Business Group Affiliation and Corporate Sustainability Reporting. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(3 (38) ):169-197. Available from: https://sid.ir/paper/163532/en

IEEE: Copy

YASSER REZAEI PITENOEI, and MEHDI SAFARI GERAYLI, “Business Group Affiliation and Corporate Sustainability Reporting,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 3 (38) , pp. 169–197, 2019, [Online]. Available: https://sid.ir/paper/163532/en

Related Journal Papers