Business Group Affiliation and Corporate Sustainability Reporting

Objective: One of the main characteristics of emerging economies is the important role of business groups. Business group affiliation can bring about various positive consequences for the firms related to such groups. This study aims to examine the effects of business group affiliation on corporate...

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Autores principales:	Yasser Rezaei Pitenoei (Ph.D), Mehdi Safari Gerayli (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	business groups sustainability reporting sustainable development Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/e38e8d1198094f7db24361674a301927
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spelling	oai:doaj.org-article:e38e8d1198094f7db24361674a3019272021-11-04T19:54:57ZBusiness Group Affiliation and Corporate Sustainability Reporting2008-89142476-292X10.22103/jak.2019.12706.2787https://doaj.org/article/e38e8d1198094f7db24361674a3019272019-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_2374_fdbcfec269d5a4afff1711a4b1e9f3e7.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: One of the main characteristics of emerging economies is the important role of business groups. Business group affiliation can bring about various positive consequences for the firms related to such groups. This study aims to examine the effects of business group affiliation on corporate sustainability reporting level. Method: The checklist developed by the Global Reporting Initiative, GRI, was used to measure the level of corporate sustainability reporting. The research hypothesis was applied to 102 firms listed in the Tehran Stock Exchange for the years 2013-2017, and then was tested, using multivariate regression based on panel data model. Result: The findings suggest that business group affiliation is likely to improve the corporate sustainability reporting level. Moreover, the results of additional analysis reveal that the relationship between business group affiliation and sustainability reporting level is more pronounced in larger firms. Conclusion: Affiliated companies to business groups have more incentives for sustainability reporting due to less concern for short-term financial interests.Yasser Rezaei Pitenoei (Ph.D)Mehdi Safari Gerayli (Ph.D)Shahid Bahonar University of Kermanarticlebusiness groupssustainability reportingsustainable developmentAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 3, Pp 169-197 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	business groups sustainability reporting sustainable development Accounting. Bookkeeping HF5601-5689
spellingShingle	business groups sustainability reporting sustainable development Accounting. Bookkeeping HF5601-5689 Yasser Rezaei Pitenoei (Ph.D) Mehdi Safari Gerayli (Ph.D) Business Group Affiliation and Corporate Sustainability Reporting
description	Objective: One of the main characteristics of emerging economies is the important role of business groups. Business group affiliation can bring about various positive consequences for the firms related to such groups. This study aims to examine the effects of business group affiliation on corporate sustainability reporting level. Method: The checklist developed by the Global Reporting Initiative, GRI, was used to measure the level of corporate sustainability reporting. The research hypothesis was applied to 102 firms listed in the Tehran Stock Exchange for the years 2013-2017, and then was tested, using multivariate regression based on panel data model. Result: The findings suggest that business group affiliation is likely to improve the corporate sustainability reporting level. Moreover, the results of additional analysis reveal that the relationship between business group affiliation and sustainability reporting level is more pronounced in larger firms. Conclusion: Affiliated companies to business groups have more incentives for sustainability reporting due to less concern for short-term financial interests.
format	article
author	Yasser Rezaei Pitenoei (Ph.D) Mehdi Safari Gerayli (Ph.D)
author_facet	Yasser Rezaei Pitenoei (Ph.D) Mehdi Safari Gerayli (Ph.D)
author_sort	Yasser Rezaei Pitenoei (Ph.D)
title	Business Group Affiliation and Corporate Sustainability Reporting
title_short	Business Group Affiliation and Corporate Sustainability Reporting
title_full	Business Group Affiliation and Corporate Sustainability Reporting
title_fullStr	Business Group Affiliation and Corporate Sustainability Reporting
title_full_unstemmed	Business Group Affiliation and Corporate Sustainability Reporting
title_sort	business group affiliation and corporate sustainability reporting
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/e38e8d1198094f7db24361674a301927
work_keys_str_mv	AT yasserrezaeipitenoeiphd businessgroupaffiliationandcorporatesustainabilityreporting AT mehdisafarigerayliphd businessgroupaffiliationandcorporatesustainabilityreporting
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Business Group Affiliation and Corporate Sustainability Reporting

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