Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of the company's sustainability performance on the behavior of investors with the role of financial flexibility in companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
zahra shorvarzi 1
nasrin Ghadamyari 2
1 Master's student in accounting, Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
2 Doctoral student of accounting, Faculty of Social and Economic Sciences, Al-Zahra University (S), Tehran, Iran.
Abstract
The purpose of the research is the impact of the company's sustainability performance on the behavior of investors with the role of financial flexibility in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 160 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel using the software. Statistical analyzes were carried out. The results of the hypothesis test showed that the company's sustainability performance has a significant direct impact on the behavior of investors with the role of financial flexibility.
Keywords
Company sustainability performance
investor behavior
financial flexibility

Subjects