Environmental auditing in the field of sustainability is related to the firm's sustainability disclosure index and the amount of information disclosed in this regard, resulting in stock returns. The purpose of this study is to investigate the effect of environmental reporting on the quality of disclosures and their relationship with stock returns in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that environmental reporting has a positive and significant effect on the quality of disclosure; Also, environmental reporting has a significant relationship with stock returns through its impact on the quality of disclosure.
khoshkar,F. , asghar hasani,A. and jabari,S. (2021). The effect of environmental reporting on the quality of disclosures and their relationship with stock returns. Journal of Accounting and Management Vision, 3(34), 1-13.
MLA
khoshkar,F. , , asghar hasani,A. , and jabari,S. . "The effect of environmental reporting on the quality of disclosures and their relationship with stock returns", Journal of Accounting and Management Vision, 3, 34, 2021, 1-13.
HARVARD
khoshkar F., asghar hasani A., jabari S. (2021). 'The effect of environmental reporting on the quality of disclosures and their relationship with stock returns', Journal of Accounting and Management Vision, 3(34), pp. 1-13.
CHICAGO
F. khoshkar, A. asghar hasani and S. jabari, "The effect of environmental reporting on the quality of disclosures and their relationship with stock returns," Journal of Accounting and Management Vision, 3 34 (2021): 1-13,
VANCOUVER
khoshkar F., asghar hasani A., jabari S. The effect of environmental reporting on the quality of disclosures and their relationship with stock returns. Journal of Accounting and Management Vision, 2021; 3(34): 1-13.
