1
Graduated in financial management, Kherd Bushehr Institute of Higher Education, Bushehr, Iran
2
PhD in accounting, director of the master's department of Kherd Bushehr non-profit higher education institute, Bushehr, Iran
Abstract
The aim of the current research is to investigate the impact of sustainability reporting on profit manipulation in companies listed on the Tehran Stock Exchange. The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies have been examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. Studies and empirical evidence show that companies that pay attention to sustainability reporting and have a high sustainable development index are less likely to engage in profit management. Researchers say that the quality and quantity of sustainability disclosure can reduce profit manipulation. in opportunistic behaviors.
ghanbari,N. and ahmadi,H. (2024). Investigating the impact of sustainability reporting on profit manipulation in Firms listed on Tehran Stock Exchange. Journal of Accounting and Management Vision, 7(91), 200-217.
MLA
ghanbari,N. , and ahmadi,H. . "Investigating the impact of sustainability reporting on profit manipulation in Firms listed on Tehran Stock Exchange", Journal of Accounting and Management Vision, 7, 91, 2024, 200-217.
HARVARD
ghanbari N., ahmadi H. (2024). 'Investigating the impact of sustainability reporting on profit manipulation in Firms listed on Tehran Stock Exchange', Journal of Accounting and Management Vision, 7(91), pp. 200-217.
CHICAGO
N. ghanbari and H. ahmadi, "Investigating the impact of sustainability reporting on profit manipulation in Firms listed on Tehran Stock Exchange," Journal of Accounting and Management Vision, 7 91 (2024): 200-217,
VANCOUVER
ghanbari N., ahmadi H. Investigating the impact of sustainability reporting on profit manipulation in Firms listed on Tehran Stock Exchange. Journal of Accounting and Management Vision, 2024; 7(91): 200-217.
