INVESTIGATING THE RELATIONSHIP BETWEEN THE ENVIRONMENTAL DISCLOSURE AND THE CORPORATE GOVERNANCE MECHANISMS WITH THE RELEVANCE TO VALUE AND PERFORMANCE

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HEIDARPOUR FARZANEH; SHAHBAZI NASER

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Journal: JOURNAL OF HEALTH ACCOUNTING Year:2015 | Volume:4 | Issue:2 (12) Page(s): 39-59

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Title

INVESTIGATING THE RELATIONSHIP BETWEEN THE ENVIRONMENTAL DISCLOSURE AND THE CORPORATE GOVERNANCE MECHANISMS WITH THE RELEVANCE TO VALUE AND PERFORMANCE

Author(s)

HEIDARPOUR FARZANEH | SHAHBAZI NASER | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

PERFORMANCE OF THE COMPANYQ2

THE QUALITY OF ENVIRONMENTAL DISCLOSUREQ2

THE RELEVANCE TO VALUEQ2

Abstract

Introduction: This research examines the relationship between environmental disclosure and CORPORATE GOVERNANCE with THE RELEVANCE TO VALUE and performance of the companies listed on the Tehran Stock Exchange. So, it helps the users to make a proper decision for optimal capital appropriation in the capital market, and it results in increasing the transparency of the decision-making environment.Method: The method of this research is correlational. The statistical population of this study contain the companies listed on the Tehran Stock Exchange during 2009-2013, and the sample of the research according to the screening method and after removing the irrelevant observations includes 137 companies. In this research, environmental disclosure and mechanisms of CORPORATE GOVERNANCE have been considered as independent variables, and their relationship with THE RELEVANCE TO VALUE and PERFORMANCE OF THE COMPANY has been examined by using panel data, multiple regression and by SPSS Software Version 19.Results: The results of the research indicate that THE QUALITY OF ENVIRONMENTAL DISCLOSURE and mechanisms of CORPORATE GOVERNANCE (including the percentage of non-executive managers of the board of directors, the percentage ownership of members of the board of directors, the chief executive officer, and the percentage of ownership of the institutional shareholders) have a direct and significant relationship with THE RELEVANCE TO VALUE of shares of the Stock Exchange companies. Also, the quality of the environmental disclosure has a direct and significant relationship with the performance of shares of the companies.Conclusion: Due to the importance of the environmental disclosure in the field of public health, the results of the research show that even financial criteria are under the influence of environmental disclosure, and a special attention to such disclosure will be able to affect both social and financial requirements simultaneously positively.

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APA: Copy

HEIDARPOUR, FARZANEH, & SHAHBAZI, NASER. (2015). INVESTIGATING THE RELATIONSHIP BETWEEN THE ENVIRONMENTAL DISCLOSURE AND THE CORPORATE GOVERNANCE MECHANISMS WITH THE RELEVANCE TO VALUE AND PERFORMANCE. JOURNAL OF HEALTH ACCOUNTING, 4(2 (12)), 39-59. SID. https://sid.ir/paper/236445/en

Vancouver: Copy

HEIDARPOUR FARZANEH, SHAHBAZI NASER. INVESTIGATING THE RELATIONSHIP BETWEEN THE ENVIRONMENTAL DISCLOSURE AND THE CORPORATE GOVERNANCE MECHANISMS WITH THE RELEVANCE TO VALUE AND PERFORMANCE. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2015;4(2 (12)):39-59. Available from: https://sid.ir/paper/236445/en

IEEE: Copy

FARZANEH HEIDARPOUR, and NASER SHAHBAZI, “INVESTIGATING THE RELATIONSHIP BETWEEN THE ENVIRONMENTAL DISCLOSURE AND THE CORPORATE GOVERNANCE MECHANISMS WITH THE RELEVANCE TO VALUE AND PERFORMANCE,” JOURNAL OF HEALTH ACCOUNTING, vol. 4, no. 2 (12), pp. 39–59, 2015, [Online]. Available: https://sid.ir/paper/236445/en

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