EFFECT OF OWNERSHIP STRUCTURE ON THE DEVELOPMENT OF THE SUSTAINABE REPORTING

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KHOZEIN ALI; TALEBNIA GHODRATOLAH; GARKAZ MANSOUR; BANIMAHD BAHMAN

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Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:11 | Issue:36 Page(s): 1-13

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Information Journal Paper

Title

EFFECT OF OWNERSHIP STRUCTURE ON THE DEVELOPMENT OF THE SUSTAINABE REPORTING

Author(s)

KHOZEIN ALI | TALEBNIA GHODRATOLAH | GARKAZ MANSOUR | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

OWNERSHIP STRUCTUREQ2

SUSTAINABILITY REPORTINGQ1

STAKEHOLDERS THEORYQ1

DISCLOSUREQ2

Abstract

This study aimed to test the STAKEHOLDERS THEORY in Iran through the study of the effect of OWNERSHIP STRUCTURE on the development of SUSTAINABILITY REPORTING. This research is semiexperimental and applied one and content analysis and quantitative methods were used to do it. Data relating to the years 1385 to 1393 of 153 companies listed in Tehran Stock Exchange is used as the sample. Data were analyzed using descriptive statistics and multiple regression model analysis. The results showed that the ownership concentration and state ownership have no effect on the development of SUSTAINABILITY REPORTING in companies listed in Tehran Stock Exchange. On the other hand, by increasing the free float shareholders, the development of SUSTAINABILITY REPORTING was reduced. SUSTAINABILITY REPORTING in Iranian companies as well as companies in other Asian countries was low and it is need to improve a lot on DISCLOSURE issues related to corporate governance, economic, social and environmental sustainability.

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APA: Copy

KHOZEIN, ALI, TALEBNIA, GHODRATOLAH, GARKAZ, MANSOUR, & BANIMAHD, BAHMAN. (2018). EFFECT OF OWNERSHIP STRUCTURE ON THE DEVELOPMENT OF THE SUSTAINABE REPORTING. MANAGEMENT ACCOUNTING, 11(36 ), 1-13. SID. https://sid.ir/paper/198979/en

Vancouver: Copy

KHOZEIN ALI, TALEBNIA GHODRATOLAH, GARKAZ MANSOUR, BANIMAHD BAHMAN. EFFECT OF OWNERSHIP STRUCTURE ON THE DEVELOPMENT OF THE SUSTAINABE REPORTING. MANAGEMENT ACCOUNTING[Internet]. 2018;11(36 ):1-13. Available from: https://sid.ir/paper/198979/en

IEEE: Copy

ALI KHOZEIN, GHODRATOLAH TALEBNIA, MANSOUR GARKAZ, and BAHMAN BANIMAHD, “EFFECT OF OWNERSHIP STRUCTURE ON THE DEVELOPMENT OF THE SUSTAINABE REPORTING,” MANAGEMENT ACCOUNTING, vol. 11, no. 36 , pp. 1–13, 2018, [Online]. Available: https://sid.ir/paper/198979/en

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