The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value

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AMIN V.; FAGHANI MAKRANI KH.; ZABIHI A.

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

Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2018 | Volume:4 | Issue:2 (8) Page(s): 75-92

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Information Journal Paper

Title

The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value

Author(s)

AMIN V. | FAGHANI MAKRANI KH. | ZABIHI A. | Issue Writer Certificate

Keywords

Government Firms

Corporate Sustainability Performance

Firm Value

KLD Index

Abstract

The purpose of this study is to investigate the relationship between the Government Firms (concentration of government ownership) and the dimensions of Corporate Sustainability Performance. In this study, the effect of Corporate Sustainability Performance on the market value, as well as the effect of moderating the concentration of government ownership on this relationship is examined. In this research, ٩ ٣ companies listed in Tehran Stock Exchange during the years ٢ ٠ ١ ٠ to ٢ ٠ ١ 6 (65١ firm-years) were investigated. To measure corporate sustainability, the KLD Index has been used in five dimensions: social, environmental, governance, ethics, and economics. The findings of the research showed that the Government Firms (concentration of government ownership) has a significant positive relationship with the environmental, governance, ethical, economic, and overall corporate governance performance. There was no significant relationship between the concentration of government ownership and the social dimension of sustainability. In addition, the results showed that Corporate Sustainability Performance has a significant positive effect on the market value of firms. But the Government Firms (concentration of government ownership) did not have significantly affect the relationship between Corporate Sustainability Performance and market value.

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APA: Copy

AMIN, V., FAGHANI MAKRANI, KH., & ZABIHI, A.. (2018). The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value. JOURNAL OF GOVERNMENTAL ACCOUNTING, 4(2 (8) ), 75-92. SID. https://sid.ir/paper/362604/en

Vancouver: Copy

AMIN V., FAGHANI MAKRANI KH., ZABIHI A.. The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2018;4(2 (8) ):75-92. Available from: https://sid.ir/paper/362604/en

IEEE: Copy

V. AMIN, KH. FAGHANI MAKRANI, and A. ZABIHI, “The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 4, no. 2 (8) , pp. 75–92, 2018, [Online]. Available: https://sid.ir/paper/362604/en

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