1
Master's degree student in Accounting, Rasam Institute of Higher Education, Karaj, Iran.
2
Assistant Professor, Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
Abstract
This study aimed to investigate the relationship between institutional investors and sustainability disclosure in companies listed on the Tehran Stock Exchange. The moderating role of financial performance in this relationship was also analyzed to clarify whether companies with better financial performance play a more effective role in strengthening this relationship. This study is a correlational, retrospective, and applied study. The statistical population of this study was all companies listed on the Tehran Stock Exchange during the years 1402-1393, which were selected as a sample after applying the systematic exclusion method, 58 companies (580 observations of year-company). Data analysis was also performed using Eviews 10 software. The results of the study showed that institutional investors have a positive and significant effect on companies' sustainability disclosure. Also, financial performance, as a moderating variable, positively and significantly strengthens the intensity of this relationship. In other words, companies with better financial performance are more likely to disclose sustainability-related information.
ghavami lahiji,S. and eskandari,A. (2025). The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance.. Journal of Accounting and Management Vision, 8(103), 288-304.
MLA
ghavami lahiji,S. , and eskandari,A. . "The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance.", Journal of Accounting and Management Vision, 8, 103, 2025, 288-304.
HARVARD
ghavami lahiji S., eskandari A. (2025). 'The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance.', Journal of Accounting and Management Vision, 8(103), pp. 288-304.
CHICAGO
S. ghavami lahiji and A. eskandari, "The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance.," Journal of Accounting and Management Vision, 8 103 (2025): 288-304,
VANCOUVER
ghavami lahiji S., eskandari A. The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance.. Journal of Accounting and Management Vision, 2025; 8(103): 288-304.
