نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 استادیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
2 استاد، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
3 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective: In today's world, paying attention to sustainability and providing clear and comparable reports of companies' performance has become increasingly important. Sustainability reporting provides information related to the economic, social and environmental performance of companies, while the comparability of accounting information provides the possibility of comparing the performance of different companies. These two issues play a key role in the continuation of companies' profits. The purpose of this study is to provide empirical evidence about the impact of sustainability reporting and accounting comparability on profit continuity in companies listed on the Iranian stock market.
Method: The statistical population of the research is all listed and over-the-counter companies accepted in the Iranian capital market, and based on the mentioned filters, the information of 96 listed and over-the-counter companies in 12 industries was collected quarterly. To collect the required data of the selected companies, financial statements, explanatory notes along with financial statements, interpretive report and board of directors' report have been used. To calculate the research variables, the data of the sample companies were collected seasonally for a period of 4 years from 2019 to 2023, which is a total of 1536 companies. It should be noted that the selected sample covered nearly 40% of the total value of the capital market. Finally, the research hypotheses were tested using the Generalized Least Squares method (GLS).
Findings: The research findings showed that there is a positive and significant relationship between sustainability reporting and profit continuity. In fact, the first hypothesis of the research was confirmed. According to the descriptive statistics table, the average sustainability reporting is 19.033 and the minimum (4.705) and maximum (31.764) values indicate that companies have moved towards sustainability issues. If there is no significant relationship between the comparability of accounting information and the continuity of profit, this means rejecting the second hypothesis.
Conclusion: Sustainability reporting has a positive and significant relationship with profit continuity. This is because CSR efforts help businesses manage their relationships with stakeholders more effectively by establishing, developing and maintaining relationships with essential resources. Meanwhile, awareness of social and environmental changes may help companies improve profitability, improve performance, reduce earnings management risks, and maintain high-quality financial statement stability.
There is no significant relationship between comparability of accounting information and profit continuity. This result may be due to the fact that just having similar financial statements and having high comparability, is not a factor affecting the stability of profits. On the other hand, this result may be due to several factors: First, the comparison of accounting information may consider only one aspect of profit continuity and may not consider other aspects such as sustainable profit growth, liquidity sustainability, and sustainable investments. Second, the comparability of accounting information may be affected by factors that are not directly related to earnings continuity.
کلیدواژه‌ها [English]
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