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The impact of institutional ownership on sustainability performance disclosure with an emphasis on the moderating role of board independence | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 29 خرداد 1405 اصل مقاله (304.72 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2025.36763.5393 | ||
| نویسنده | ||
| Rasool Moradi Horini* | ||
| Kabir Gharb Institute of Higher Education, Kermanshah, Iran | ||
| تاریخ دریافت: 13 دی 1403، تاریخ بازنگری: 14 بهمن 1403، تاریخ پذیرش: 11 اسفند 1403 | ||
| چکیده | ||
| The present study is applied research with a post-event causal methodology, investigating the impact of institutional ownership on sustainability performance disclosure, focusing on the moderating role of board independence. The statistical population consists of companies listed on the Tehran Stock Exchange, and 103 companies were selected as the sample using a screening sampling method from 2019 to 2023. Generalized least squares (GLS) regression was employed for data analysis. The results indicate that institutional ownership positively and significantly impacts sustainability performance disclosure. Furthermore, board independence is a moderating factor in the relationship between institutional ownership and sustainability performance disclosure. | ||
| کلیدواژهها | ||
| institutional ownership؛ board independence؛ sustainability performance disclosure؛ stock exchange | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 54 تعداد دریافت فایل اصل مقاله: 39 |
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