The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and role CEO in opportunistic behavior companies listed Tehran Stock Exchange. In total, 178 firms were assessed for this paper during 2013–2020. study calculating NFSR, environmental (ESR), social (SSR), governance (GSR) ethical (ETSR), Arianpoor Salehi’s comprehensive conceptual model has been used. addition, literature states that a CEO’s power can be...

This study investigates the impact of investment efficiency on firm value with a moderating role institutional ownership and board independence for companies listed Tehran Stock Exchange (TSE). The information from 177 in 2014–2021 was examined. Tobin’s Q is common measure value, it market-based provides good tool comparison. results show that has an value. In addition, moderate this impact. There gap between independence. creates opportunity carrying out in-depth research those variables....

Purpose The purpose of this study is to assess the impact nonfinancial sustainability reporting (NFSR) on enterprise value moderated by management legitimate authority (MLA) for companies listed Tehran Stock Exchange. Design/methodology/approach To aim, 190 firms were assessed during 2014–2019. This used Arianpoor and Salehi’s indicators. scoring method NFSR, environmental (ESR), social (SSR) governance (GSR) was based Zimon et al. Also, CEO pay slice index calculate management’s authority....

Purpose This study aims to mainly explore the impact of business strategy and annual reports readability on financial reporting quality in Tehran Stock Exchange (TSE). Design/methodology/approach The sample comprised 160 companies listed TSE from 2014 2020. Five proxies (including two accounting-based attributes market-based attributes) were used measure quality. In this study, cost leadership differentiation strategies considered Fog index was report readability. Findings results showed...

Purpose The study's main objective is to identify business sustainability performance indicators and analyze the mutual relationship between different components in Iran. Design/methodology/approach To achieve research objectives, 125 of Business Sustainability Performance Arianpoor Salehi (2020) were used. For data collection, a questionnaire designed developed. Moreover, Delphi method used determine related performance. Accordingly, we attempted send 346 experts qualified opinion-leaders...

The purpose of this study was to investigate the impact corporate governance index on cost equity in companies listed Tehran Stock Exchange. This collects data from 975 observations during period 2012 2018 test hypotheses using multiple linear regression model for panel data. In research, independent variable comprises 27 specific attributes. results hypothesis testing showed that has a negative and significant effect rate capital cost. other words, quality can lower result suggests that, by...

Purpose This study aims to explore the relationship between firm risk, capital structure, cost of equity and social environmental sustainability during COVID-19 pandemic for companies listed on Tehran Stock Exchange. Design/methodology/approach To this aim, information about 190 in 2014–2020 was retrieved be analyzed. The total risk systematic were used as indicators company risk; industry-adjusted earnings price ratio (IndEP) GORDON capital. measure sustainability, procedure suggested by...

Purpose The purpose of this study is to propose a framework for the convergence maturity model and education evaluation in accounting. Design/methodology/approach present research was conducted two phases. In first phase, determine indicators accounting, Meta-Synthesis method used. conceptual includes dimensions “Teaching learning processes” “Evaluation methods"; five levels initial, repeatable, defined, managed optimized; total number 35 indicators. second questionnaire developed, academics...

Purpose This study aims to investigate the impact of socially oriented responsibility (SOR) (i.e. social, environmental, ethical and governance) on cost equity in firms listed Tehran Stock Exchange. Design/methodology/approach The industry-adjusted earnings price ratio (IndEP) was used evaluate equity. is calculated for those industries that, except firm i (with a positive profitability), have at least five other with profitability industry. Hence, 79 were selected among seven from 2012 2022...

Purpose This study aims to investigate the textual analysis of accounting annual reports and economic policy uncertainty (EPU) cost equity for companies listed on Tehran Stock Exchange (TSE). In addition, it explored impact report readability moderated by EPU. Design/methodology/approach To this aim, information about 178 during 2014–2021 was examined. EPU calculated based inflation rate, interest exchange rate economics growth. The industry-adjusted earnings price ratio (IndEP) Gordon’s...

Purpose The main objective of the paper is to examine relationship between managerial attributes (e.g. entrenchment, myopia and overconfidence) firm risk-taking on Tehran Stock Exchange (TSE). Design/methodology/approach study’s sample comprises 150 companies listed TSE from 2011 2017. Risk-taking calculated as standard deviation (SD) stock return. Explanatory factor analysis was performed calculate weight each five variables ownership, board independence, chief executive officer (CEO)...

Purpose The main objective of the current study is to provide a framework for business sustainability performance (BSP) in Iran. Design/methodology/approach To determine dimensions, components and indicators BSP, use meta-synthesis method allows achievement research goals. For measuring quality selected literature, Critical Appraisals Skills Program (CASP) used. total texts 181, which 139 were excluded. Findings This presented comprehensive conceptual model includes 23 125 reporting economic...

Purpose The present study aims to explore the impact of managerial attributes on cash holding and investment efficiency mediating role for companies listed Tehran Stock Exchange. Design/methodology/approach Information about 178 in 2014–2021 was examined. In study, overconfidence, myopia ability were considered as attributes. Findings findings showed that (i.e. ability) have a significant effect efficiency. addition, has positive Furthermore, plays relationship between Originality/value...

Internet Financial Reporting (IFR) is a new technology which has been introduced in the area of financial reporting. This kind reporting implies application corporate websites order for dissemination all information relating to performances relevant companies. In case utilization by such companies IFR they would put “comprehensive collection statements” (including explanatory notes accompanying statements and auditors' reports) on their websites. However, popularity internet be applied may...

Purpose The present study investigated the impact of earnings volatility and environmental uncertainty on accounting comparability in an emerging economy moderating role COVID-19 pandemic for companies listed Tehran Stock Exchange (TSE). Design/methodology/approach data about 181 during 2014–2021 were examined. In this study, was predicted firms' systems coefficient estimates calculated. used variation sales to capture as primary measure. Findings results showed that both have a significant...

Purpose The present study investigates the impact of accounting comparability on chief executive officer (CEO) incentive plans and moderating role board independence for companies listed in Tehran Stock Exchange (TSE). Design/methodology/approach information about 177 2014–2021 was examined. In this study, equity-based compensation cash-based were used as CEO plans. calculated through ownership shares. Findings results suggest that higher increases not only compensation, but also...

Purpose The present study investigates the impact of managerial psychological characteristics on supply chain management efficiency (SCME) companies listed in Tehran Stock Exchange. Design/methodology/approach To this aim, information about 215 was analyzed during 2014–2021. sales per inventory ratio used to calculate SCME. In study, focus is such as entrenchment, myopia, overconfidence (MOC) and narcissism, all considered attributes. Findings findings showed that myopia/managerial...

Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed Tehran Stock Exchange. Design/methodology/approach study’s statistical population comprises firms research used a systematic elimination method, 1,162 firm-year observations were obtained seven years from 2012 2018. Three variables including auditor tenure, fee specialization are measuring auditing features. Fog index is as proxy...

Purpose The present study aims to investigate the impact of internal control effectiveness on supply chain management efficiency (SCME) and capital allocation for companies listed in Tehran Stock Exchange (TSE). In addition, it investigates mediating role relationship between controls efficiency. Design/methodology/approach data about 191 2014–2022 were examined. sales per inventory ratio was used calculate SCME. also applied Generalized Method Moments (GMM) endogeneity concerns. Findings...

Purpose The present study's main objective is to assess the relationship between business strategy and management entrenchment in listed firms on Tehran Stock Exchange (TSE). Design/methodology/approach In this paper, 128 have been assessed during 2012–2017. variable measured using five factors: ownership, board independence, chief executive officer (CEO) tenure, managers' compensation CEO duality. Findings obtained results show a negative significant aggressive of current year (and that...

Purpose This study mainly aims to explore the impact of management practices and managerial behavioral attributes on credit rating quality in Tehran Stock Exchange. Design/methodology/approach In this study, 214 firms were assessed from 2014 2020. The was measured through Technique for Order Preference by Similarity Ideal Solution entropy weighting method. accordance with theoretical literature, entrenchment, myopia, overconfidence narcissism considered as attributes. Furthermore, examine...

Purpose This study aims to explore the moderating role of institutional ownership in impact auditor industry specialization and cost equity on earnings management Tehran Stock Exchange. Design/methodology/approach A total number 198 firms were assessed this from 2014 2021. In study, both accrual earning (AEM) real (REM) have been included. The industry-adjusted price ratio Gordon Growth Model used for capital. addition, auditor’s within-industry market share was as a proxy specialization....