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Investigating the Relationship Between the Behavioral Characteristics of the Board of Directors on the Company's Environmental Report with a Static and Dynamic Approach
Akram Taftiyan 1, Fatemeh Mansuri mohammad abadi2 , Zahra Abipour3
1- Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. (Corresponding Author) , Taftiyan@aiuyazd.ac.ir
2- Ph. D. Student of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. Fa.mansuri75@gmail.com
3- MSc. Student of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. Zahraabipur65@gmail.com
Abstract:   (6074 Views)
The tendency of companies towards environmental reporting has grown significantly in recent years due to the increased interest and attention of stakeholders. Since environmental reporting is useful in creating legitimacy, it plays a role as an important tool in the company's competitive advantage. The purpose of the current research is to investigate the relationship between the behavioral characteristics of the board of directors and the environmental reporting of the company's company; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. For this purpose, 131 companies admitted to the Tehran Stock Exchange between 2009 and 2022 were selected by the systematic elimination method, and in order to increase the degree of confidence in the results of the hypothesis test, the static and dynamic panel data regression method was used. To collect research data and information using the method of document mining from the field method and the databases of the Tehran Stock Exchange, the comprehensive publisher information system (Codal) and the new Rahvard software, and to examine and measure the environmental reporting of companies in the activity report of the board of directors, the interpretive report of the management and The notes accompanying the financial statements have been used using the content analysis method. According to the findings of the research, in both static and dynamic states, there is a positive relationship between the managers' short-sightedness and the company's environmental reporting, there is a negative relationship between the managers' optimism and the company's environmental reporting, and there is no relationship between the managers' ability and the company's environmental reporting. By comprehensively investigating the relationship between the behavioral characteristics of the board of directors on the company's environmental reporting, this research provides a new perspective on environmental reporting to the users of the research results and improves the awareness of the stakeholders in identifying the relationship between the behavioral characteristics of the board of directors on this type of reporting.
Keywords: Environmental Reporting, Behavioral Characteristics of the Board of Directors, Static and Dynamic models
     
Type of Study: Research | Subject: Special
Received: 2024/01/24 | Accepted: 2024/07/5
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دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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