پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 610 |
| تعداد مقالات | 9,028 |
| تعداد مشاهده مقاله | 67,082,919 |
| تعداد دریافت فایل اصل مقاله | 7,656,375 |
Investigating the role of creative accounting on the ecological effects of renewable energy consumption and business policy: A mathematical approach | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 21، دوره 15، شماره 6، شهریور 2024، صفحه 245-252 اصل مقاله (403.03 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.30765.4485 | ||
| نویسندگان | ||
| Mehdi Yasemi؛ Mehrdad Ghanbari* ؛ Babak Jamshidinavid؛ Javad Masoudi | ||
| Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran. | ||
| تاریخ دریافت: 20 اسفند 1401، تاریخ بازنگری: 07 خرداد 1402، تاریخ پذیرش: 11 خرداد 1402 | ||
| چکیده | ||
| Today, the use of renewable energy is the most important option in the field of environmental protection, and activists in the field of environmental ethics emphasize it. In this study, the evaluation of the role of renewable energy consumption and business policy in environmental protection with emphasis on creative accounting in companies admitted to the Tehran Stock Exchange has been investigated. The research conducted, in terms of the type of quantitative data, in terms of the objective of the type of applied research, and in terms of the way of implementation regarding the hypotheses, is placed in the descriptive-correlation research group. The target society is the companies admitted to the Tehran Stock Exchange, 166 companies have been selected as a sample using the screening method. Data was collected using Tadbir Pardaz and Rahevard Novin software, Kodal system and annual financial statements of companies and analyzed using Eviews software. To test the research data using methods such as Lemer's F test and Haussman test to determine the pooling or pooling as well as the fixed or random effects of the data, White's test to check the homogeneity of the model, Durbin Watson's test to analyze the correlation of variables with In the previous courses, the VIF (Variance Inflation Factor) test was used to check the reliability of the coefficient of determination, the Dickey-Fuller and unit root tests were used to analyze the mean values of the variables, as well as the Jarek-Bera test to check the normality of the data. Based on the obtained results, the effect of creative accounting as a mediating variable in an interactive relationship with independent variables (renewable energy consumption, commercial policy, commercial competition and environmental uncertainty) on the dependent variable (environmental destruction) is positive and significant. The research findings show that the studied companies use the variable of creative accounting as a factor for not disclosing ecological effects (environmental destruction). | ||
| کلیدواژه‌ها | ||
| environmental ethics؛ creative accounting؛ renewable energy consumption | ||
| مراجع | ||
|
[1] U. Al-Mulali, C.F. Tang, and I. Ozturk, Does financial development reduce environmental degradation? Evidence from a panel study of 129 countries, Environ. Sci. Pollut. Res. 22 (2015), 14891–14900. [2] W. Baaboua, G. Nicole, O. Claudiane, G. Michel, and G. Alessandro, The ecological footprint of Mediterranean cities: Awareness creation and policy implications, Environ. Sci. Policy 69 (2017), 94–104. [3] F.V. Bekun, A.A. Alola, and S.A. Sarkodie, Toward a sustainable environment: Nexus between CO2 emissions, resource rent, renewable and nonrenewable energy in 16-EU countries, Sci. Total Environ. 657 (2019), 1023–1029. [4] M.A. Destek and S.A. Sarkodie, Investigation of environmental Kuznets curve for ecological footprint: the role of energy and financial development, Sci. Total Environ. 650 (2019), 2483–2489. [5] M.M. Ebrahimi, Effects of trade liberalization on the emission of greenhouse gases (carbon dioxide) in the Kuznets environmental curve, J. Econ. Res. 43 (2018), no. 82, 1–21. [6] T.O. Fagbemi, S. Abogun, and M.O. Salam, The influence of corporate governance on creative accounting practices in Nigeria, J. Depart. Bus. Admin. Univ. Ilorin 11 (2013), no. 1. [7] M. Ghafarlu, Eviews Synchronized with Econometrics, First Edition, Tehran, Productivity Charter, 2013. [In Persian] [8] S. Gossling, C.B. Hansson, O. Horstmeier and S. Saggel, Ecological footprint analysis as a tool to assess tourism sustainability, Ecol. Econ. 43 (2002), no. 2–3, 199–211. [9] G.N. Ike, O. Usman, and S.A. Sarkodie, Fiscal policy and CO2 emissions from heterogeneous fuel sources in Thailand: Evidence from multiple structural breaks cointegration test, Sci. Total Environ. 702 (2020), 134711. [10] A. Kazroni and M. Pushari, The impact of industrial export on Iran’s environment (1352-1385), Bus. Res. Quart. 55 (2019), 183–212. [11] D. Khodadad Lashkari and S. Fard Moradi Nia, Management required green space in industrial parks to controlled generated carbon dioxide by existing industries (Case study: Salimi Industrial Park), J. New Approach. Cicil Engin. 2 (2018), no. 1. [12] S. Kripfganz and D.C. Schneider, Response surface regressions for critical value bounds and approximate p-values in equilibrium correction models 1, Oxford Bull. Econ. Statist. 82 (2020), no. 6, 1456–1481. [13] D. Liu, Z. Feng, Y. Yang, and Z. You, Spatial patterns of ecological carrying capacity supply-demand balance in China at county level, J. Geograph. Sci. 21 (2011), 833–844. [14] A. Parsa, International environmental law and free trade: Conflict or evolution?, Politic.-Econ. Inf. (1999), no. 149–150, 120–129. [15] N. Rastgar, Investigating the effect of energy intensity and economic growth on carbon dioxide emissions in OPEC member countries (using panel data model), Master’s Thesis, University of Tehran, 2019. [16] A. Rezvani and M. Saham Khadim, International environmental law and free trade: Conflict or evolution?, Politic.-Econ. Inf. (1999), no. 149–150, 120–129. [17] S.A. Sarkodie, The invisible hand and EKC hypothesis: what are the drivers of environmental degradation and pollution in Africa?, Environ. Sci. Pollut. Res. 25 (2018), no. 22, 21993–22022. [18] A. Suri and M. Ebrahimi, Natural Resources Economy and Environment, Second Edition, Noor Alam Publications, 2015. [In Persian] [19] D. Yue, X. Xu, C. Hui, Y. Xiong, X. Han, and J. Ma, Biocapacity supply and demand in Northwestern China: A spatial appraisal of sustainability, Ecol. Econ. 70 (2011), no. 5, 988–994. | ||
|
آمار تعداد مشاهده مقاله: 18,692 تعداد دریافت فایل اصل مقاله: 162 |
||