INVESTIGATING THE LEVEL OF ENVIRONMENTAL FINANCIAL REPORTING DEVELOPMENT IN THE COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

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.

KHOZEIN A.; TALEBNIA GH.; GARKAZ M.; BANI MAHD B.

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

Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2017 | Volume:5 | Issue:2 (16) Page(s): 28-46

Download Full-Text

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

Persian Verion

View:

1,031

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING THE LEVEL OF ENVIRONMENTAL FINANCIAL REPORTING DEVELOPMENT IN THE COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

Author(s)

KHOZEIN A. | TALEBNIA GH. | GARKAZ M. | BANI MAHD B. | Issue Writer Certificate

Keywords

ENVIRONMENTQ1

ENVIRONMENTAL REPORTINGQ1

STAKEHOLDERSQ1

SUSTAINABLE DEVELOPMENTQ2

Abstract

Introduction: Regarding the principles of STAKEHOLDERS Theory, ENVIRONMENTal reporting has been considered as a source of competitive advantage in recent years. The purpose of this research is to measure the level of ENVIRONMENTal financial reporting in the companies listed on the Tehran Stock Exchange.Method: This research is conducted in the field of positive and semi-empirical research, and according to the results, it is an applied research which aims to describe the existed situation. The data of the research for measuring the level of disclosure based on ENVIRONMENTal reporting have been extracted through the content analysis of performance reporting of board of directors from 158 companies listed on the Tehran Stock Exchange during 2008 to 2014 by using Deloitte's ENVIRONMENTal reporting scorecard, and T-student test was used to test the research hypothesis.Results: The findings of the research indicate that in the companies listed on the Tehran Stock Exchange, the posed disclosure in the STAKEHOLDERS Theory has not been observed through ENVIRONMENTal reporting. Nevertheless, during the discussed period, the level of ENVIRONMENTal reporting has been slightly improved, but it is still far from the desired level.Conclusion: At the present time, companies do not pay enough attention to disclose information on ENVIRONMENT and they do not consider the interests of different groups of STAKEHOLDERS in the operational level. Therefore, modification of Iran's Financial Accounting Standards is recommended in order to observe ENVIRONMENTal reporting requirements.

Cites

No record.

References

No record.

Cite

APA: Copy

KHOZEIN, A., TALEBNIA, GH., GARKAZ, M., & BANI MAHD, B.. (2017). INVESTIGATING THE LEVEL OF ENVIRONMENTAL FINANCIAL REPORTING DEVELOPMENT IN THE COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE. JOURNAL OF HEALTH ACCOUNTING, 5(2 (16) ), 28-46. SID. https://sid.ir/paper/236410/en

Vancouver: Copy

KHOZEIN A., TALEBNIA GH., GARKAZ M., BANI MAHD B.. INVESTIGATING THE LEVEL OF ENVIRONMENTAL FINANCIAL REPORTING DEVELOPMENT IN THE COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2017;5(2 (16) ):28-46. Available from: https://sid.ir/paper/236410/en

IEEE: Copy

A. KHOZEIN, GH. TALEBNIA, M. GARKAZ, and B. BANI MAHD, “INVESTIGATING THE LEVEL OF ENVIRONMENTAL FINANCIAL REPORTING DEVELOPMENT IN THE COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE,” JOURNAL OF HEALTH ACCOUNTING, vol. 5, no. 2 (16) , pp. 28–46, 2017, [Online]. Available: https://sid.ir/paper/236410/en

Related Journal Papers