The Relationship Between Corporate Value Reporting Disclosure and Performance Considering Quasi-Integrated Reporting Adopters

Document Type : Original Article

Authors

1 Faculty Member, Department of Accounting, Faculty of Humanities, Technical and Vocational University (TVU), Tehran, Iran.

2 PhD Student, Department of Accounting, Faculty of Economic and Administrative Sciences, Mazandaran University, Babolsar, Iran.

10.48301/kssa.2021.132765

Abstract

The purpose of this study was to investigate the relationship between corporate value reporting disclosure and performance considering quasi-integrated reporting adopters. This is applied research in terms of purpose and correlational and post-event in terms of descriptive method. The statistical population of the present study comprised of companies listed on the Tehran Stock Exchange during the years 2015 to 2019. By elimination sampling method, 101 companies were selected for the study. In this study, Q-Tobin, return on assets, return on equity, turnover of assets, profit margin, inventory retention period, sales receivables collection period, and operating cycle were used to measure the company's performance. The results of the study using Eviews12 software showed that the quality of value reporting had a significant relationship with only the return on assets and return on equity, but no significant relationship was found with other variables. There was also a significant relationship between the relative compliance of value reporting through integrated financial statements and firm performance.

Keywords

Main Subjects

References

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Karafan Quarterly Scientific Journal
Volume 19, Special Issue
Humanities
August 2022
Pages 349-369

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History

  • Receive Date: 02 May 2021
  • Revise Date: 12 June 2021
  • Accept Date: 29 June 2021

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