Financial Reporting Quality and Sustainability Information Disclosure

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KASHANIPOUR MOHAMMAD; JANDAGHI GHOLAMREZA; RAHMANI MOHAMMAD

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2018 | Volume:8 | Issue:1 (29) Page(s): 1-21

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Title

Financial Reporting Quality and Sustainability Information Disclosure

Author(s)

KASHANIPOUR MOHAMMAD | JANDAGHI GHOLAMREZA | RAHMANI MOHAMMAD | Issue Writer Certificate

Keywords

Financial Reporting QualityQ1

Sustainability InformationQ1

Corporate Social ResponsibilityQ1

Abstract

Since some firms may use sustainability reports as a means of legitimacy to their performance and cover their deficiencies related to the quality of financial reporting through this information, this study is aimed to investigate the relationship between the quality of financial reporting and Sustainability Information disclosure in order to identify the firms having truly social responsibility. This study is a descriptive-analytical and applied research. This study uses multivariate regression model and ordinary least squares method for pattern fitting and the panel data as the data type. Also, Eviews9 is used for the model estimation. The sample consists of 92 firms listed in Tehran Stock Exchange during the period 2010 to2014. The results show a positive and significant relation of earnings management, conservatism and accrual quality to Sustainability Information disclosure, but, no significant relation between Sustainability Information disclosure and mandatory disclosure index. According to the results, firms doing earnings management use the Sustainability Information disclosure as an alternative to poor reporting quality. The more conservative firms and those with higher accruals quality, use Sustainability Information to complement the quality of their reporting. But we cannot comment on the firms' purpose of Sustainability Information disclosure, according to mandatory disclosure index.

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APA: Copy

KASHANIPOUR, MOHAMMAD, JANDAGHI, GHOLAMREZA, & RAHMANI, MOHAMMAD. (2018). Financial Reporting Quality and Sustainability Information Disclosure. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(1 (29) ), 1-21. SID. https://sid.ir/paper/241100/en

Vancouver: Copy

KASHANIPOUR MOHAMMAD, JANDAGHI GHOLAMREZA, RAHMANI MOHAMMAD. Financial Reporting Quality and Sustainability Information Disclosure. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;8(1 (29) ):1-21. Available from: https://sid.ir/paper/241100/en

IEEE: Copy

MOHAMMAD KASHANIPOUR, GHOLAMREZA JANDAGHI, and MOHAMMAD RAHMANI, “Financial Reporting Quality and Sustainability Information Disclosure,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 1 (29) , pp. 1–21, 2018, [Online]. Available: https://sid.ir/paper/241100/en

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