پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 44 |
| تعداد شمارهها | 1,877 |
| تعداد مقالات | 15,278 |
| تعداد مشاهده مقاله | 43,730,714 |
| تعداد دریافت فایل اصل مقاله | 17,563,020 |
The Analysis of Peer Effects in Environmental, Social, and Governance (ESG) Disclosure: The Moderating Role of Firm Performance | ||
| نشریه پژوهش های حسابداری مالی | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 14 اردیبهشت 1405 | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22108/far.2026.147055.2172 | ||
| نویسندگان | ||
| حامد پرویزی کیا1؛ نرگس حمیدیان* 2؛ داریوش فروغی3؛ حسن فتاحی نافچی4 | ||
| 1دانشجوی دکتری، حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران | ||
| 2استادیار گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران | ||
| 3استاد، گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران | ||
| 4استادیار، گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران | ||
| چکیده | ||
| Abstract Corporate investment in (ESG) Environmental, Social, Corporate disclosure has gained significant importance in recent years. Within industries, a peer effect is evident in how companies report their ESG performance. This means the disclosure decisions and activities of peer firms (those within the same industry) influence one another. This peer effect manifests in two primary forms: imitation and reciprocal effects among companies. The objective of this study is to analyze the peer effect in ESG disclosure, considering the moderating role of corporate performance. This research employs a descriptive-correlational design. The statistical sample comprises 117 companies listed on the Tehran Stock Exchange from 2012 to 2023, selected using a screening method. The research hypotheses were tested using multiple linear regression models, controlling for year-fixed effects. A composite ESG index was constructed employing Principal Component Analysis (PCA). The findings of the study revealed a significant within-industry peer effect in ESG disclosure. This indicates that the overall level of ESG disclosure within an industry has a positive influence on the disclosure practices of individual firms. Furthermore, the results reveal a one-way, imitative peer effect across industries. Specifically, companies with weak financial performance tend to mimic the ESG disclosure practices of high-performing companies. However, this imitative effect is not reciprocal; high-performing firms do not emulate the disclosure strategies of their low-performing counterparts. Additionally, a reciprocal peer effect was identified among low-performing companies, meaning they influence each other's levels of ESG disclosure. In contrast, no such reciprocal effect was found to exist among high-performing firms. | ||
| کلیدواژهها | ||
| ESG Disclosure؛ Firm Performance؛ Imitative Peer Effect؛ Reciprocal Peer Effect | ||
|
آمار تعداد مشاهده مقاله: 296 |
||