Master of Accountancy. Shahid Ashrafi University of Isfahan .Isfahan .Iran
Abstract
Transparency of financial information is one of the most important concerns of investors in financial markets and one of the most important factors for investing to acquire corporate stocks and since individual characteristics play an important role in decision making. Top management theory The personal characteristics of senior managers affect how they evaluate or interpret situations and ultimately influence their decisions. Therefore, the purpose of this study was to investigate whether information transparency can moderate the relationship between the level of education of the board and environmental performance or not? To investigate this issue, using 100 companies listed on the Tehran Stock Exchange between 2015 and 2019, using logistic regression, this issue was studied and analyzed. The test results showed that the level of board education has a significant relationship with biological performance. It has an environment and also in other results of the hypothesis test, it was observed that information transparency modulates the relationship between the level of education of the board and environmental performance.
vaziri,N. (2021). The impact of board education on environmental performance with an emphasis on information transparency. Journal of Accounting and Management Vision, 4(38), 135-148.
MLA
vaziri,N. . "The impact of board education on environmental performance with an emphasis on information transparency", Journal of Accounting and Management Vision, 4, 38, 2021, 135-148.
HARVARD
vaziri N. (2021). 'The impact of board education on environmental performance with an emphasis on information transparency', Journal of Accounting and Management Vision, 4(38), pp. 135-148.
CHICAGO
N. vaziri, "The impact of board education on environmental performance with an emphasis on information transparency," Journal of Accounting and Management Vision, 4 38 (2021): 135-148,
VANCOUVER
vaziri N. The impact of board education on environmental performance with an emphasis on information transparency. Journal of Accounting and Management Vision, 2021; 4(38): 135-148.