Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality

Sustainability of company is a general management concept that assures the continuity of activities of company and supports the long-term economic success of that. With regard to the importance of concept of sustainability in the recent century, this study aims to investigate the effects of disclosu...

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Autores principales:	Malek Yaballuei Khamesluei, Naser Izadinia (Ph.D), Mehdi Arabsalehi (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	sustainability indicators earnings quality panel data egls regression Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/cf1b4dc66c7d4d809efbc63872203cc2
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spelling	oai:doaj.org-article:cf1b4dc66c7d4d809efbc63872203cc22021-11-04T19:53:43ZEffects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality2008-89142476-292X10.22103/jak.2018.11049.2517https://doaj.org/article/cf1b4dc66c7d4d809efbc63872203cc22018-04-01T00:00:00Zhttps://jak.uk.ac.ir/article_1929_f8b4701cd87fcac6dab099954ea7a197.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XSustainability of company is a general management concept that assures the continuity of activities of company and supports the long-term economic success of that. With regard to the importance of concept of sustainability in the recent century, this study aims to investigate the effects of disclosure of the extent of sustainability indicators on earnings quality for the companies listed in the Tehran Stock Exchange (TSE) in the years 2011- 2016. Since, at present, there is not any mandatory requirements and regulations about the disclosure of sustainability indicators in Iran, the disclosure of such indicators for the companies in TSE is at a low level. The required data for this study came from annual reports of board of directors, financial statements and websites of the sample companies from the TSE. Results from Panel data EGLS regression showed that disclosure of the extent of sustainability indicators, in general, has positive and significant effects on earnings quality. Also, findings showed that among the three dimensions of sustainability, the indicators relating to social and economic dimensions have negative and significant effects on earnings quality while that relating to environment dimension has positive and significant effects on earnings quality.Malek Yaballuei KhameslueiNaser Izadinia (Ph.D)Mehdi Arabsalehi (Ph.D)Shahid Bahonar University of Kermanarticlesustainability indicatorsearnings qualitypanel data egls regressionAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 1, Pp 7-34 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	sustainability indicators earnings quality panel data egls regression Accounting. Bookkeeping HF5601-5689
spellingShingle	sustainability indicators earnings quality panel data egls regression Accounting. Bookkeeping HF5601-5689 Malek Yaballuei Khamesluei Naser Izadinia (Ph.D) Mehdi Arabsalehi (Ph.D) Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality
description	Sustainability of company is a general management concept that assures the continuity of activities of company and supports the long-term economic success of that. With regard to the importance of concept of sustainability in the recent century, this study aims to investigate the effects of disclosure of the extent of sustainability indicators on earnings quality for the companies listed in the Tehran Stock Exchange (TSE) in the years 2011- 2016. Since, at present, there is not any mandatory requirements and regulations about the disclosure of sustainability indicators in Iran, the disclosure of such indicators for the companies in TSE is at a low level. The required data for this study came from annual reports of board of directors, financial statements and websites of the sample companies from the TSE. Results from Panel data EGLS regression showed that disclosure of the extent of sustainability indicators, in general, has positive and significant effects on earnings quality. Also, findings showed that among the three dimensions of sustainability, the indicators relating to social and economic dimensions have negative and significant effects on earnings quality while that relating to environment dimension has positive and significant effects on earnings quality.
format	article
author	Malek Yaballuei Khamesluei Naser Izadinia (Ph.D) Mehdi Arabsalehi (Ph.D)
author_facet	Malek Yaballuei Khamesluei Naser Izadinia (Ph.D) Mehdi Arabsalehi (Ph.D)
author_sort	Malek Yaballuei Khamesluei
title	Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality
title_short	Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality
title_full	Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality
title_fullStr	Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality
title_full_unstemmed	Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality
title_sort	effects of disclosure of the extent of sustainability indicators on earnings quality
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/cf1b4dc66c7d4d809efbc63872203cc2
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Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality

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