Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of the moderating role of sustainability reporting on environmental, social and governance factors on the relationship between ownership structure and earnings management

Document Type : Original Article

Authors
hedieh zinsaz 1
alireza eskandari 2
1 Master of Accounting, Rasam Institute of Higher Education, Karaj, Iran
2 rasam
Abstract
The aim of this study is to investigate the moderating role of sustainability reporting of environmental, social and governance factors on the relationship between ownership structure and earnings management among companies listed on the Tehran Stock Exchange during the years 2015-2016 (the total number of observations is 1050 company-years). The hypothesis testing was performed using multivariate linear regression and using the Iviews software. The results of the study showed that there is an inverse and significant relationship between institutional ownership, ownership concentration and sustainability of environmental, social and governance factors with earnings management, but there is no significant relationship between government and family ownership with earnings management.The results also indicate that the sustainability of environmental, social, and governance factors moderates the relationship between government ownership and earnings management, but the sustainability of environmental, social, and governance factors does not moderate the relationship between institutional ownership, family ownership, and ownership concentration with earnings management
Keywords
Sustainability report on environmental
social and governance factors
institutional ownership
family ownership
ownership concentration
Subjects