The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality
The literature on corporate sustainability performance indicates that researchers have often focused on the individual dimensions of corporate sustainability performance. However, few studies have comprehensively measured the company's sustainability performance. In fact, many studies overlook...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2025-07-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
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| Online Access: | https://ijaaf.um.ac.ir/article_46192_66fb661ccfe186c63e4f4ed7fd442fdc.pdf |
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| author | Shahnaz Mashayekh Mahnaz Beizaeinezhad |
| author_facet | Shahnaz Mashayekh Mahnaz Beizaeinezhad |
| author_sort | Shahnaz Mashayekh |
| collection | DOAJ |
| description | The literature on corporate sustainability performance indicates that researchers have often focused on the individual dimensions of corporate sustainability performance. However, few studies have comprehensively measured the company's sustainability performance. In fact, many studies overlook the quality of sustainability reports, which can contain more information content. Therefore, this study investigates the information content of the sustainability reporting quality of listed companies in Iran. Examining 199 companies from 2014 to 2022, the study uses panel data analysis in EViews 9 software. The quality of sustainability reporting is measured using the reliability index by Sebrina and the Ohlson market value model is used to determine the information content. Findings indicate that the quality of sustainability reporting has information content but has not increased the information content of financial statements. This may be due to the novelty of sustainability reporting in Iranian companies. It is suggested that legislators conduct necessary investigations regarding the cost-benefit of making companies' sustainability reporting discretionary or mandatory. |
| format | Article |
| id | doaj-art-c653a2b399354a5b95f7bcd8cfce611e |
| institution | DOAJ |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-c653a2b399354a5b95f7bcd8cfce611e2025-08-20T03:07:32ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422025-07-0193173210.22067/ijaaf.2025.46192.148146192The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its QualityShahnaz Mashayekh0Mahnaz Beizaeinezhad1Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, IranDepartment of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, IranThe literature on corporate sustainability performance indicates that researchers have often focused on the individual dimensions of corporate sustainability performance. However, few studies have comprehensively measured the company's sustainability performance. In fact, many studies overlook the quality of sustainability reports, which can contain more information content. Therefore, this study investigates the information content of the sustainability reporting quality of listed companies in Iran. Examining 199 companies from 2014 to 2022, the study uses panel data analysis in EViews 9 software. The quality of sustainability reporting is measured using the reliability index by Sebrina and the Ohlson market value model is used to determine the information content. Findings indicate that the quality of sustainability reporting has information content but has not increased the information content of financial statements. This may be due to the novelty of sustainability reporting in Iranian companies. It is suggested that legislators conduct necessary investigations regarding the cost-benefit of making companies' sustainability reporting discretionary or mandatory.https://ijaaf.um.ac.ir/article_46192_66fb661ccfe186c63e4f4ed7fd442fdc.pdfincremental information contentquality of the sustainability reportrelative information content |
| spellingShingle | Shahnaz Mashayekh Mahnaz Beizaeinezhad The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality Iranian Journal of Accounting, Auditing & Finance incremental information content quality of the sustainability report relative information content |
| title | The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality |
| title_full | The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality |
| title_fullStr | The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality |
| title_full_unstemmed | The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality |
| title_short | The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality |
| title_sort | information content of sustainability reporting of companies in iran s capital market with an emphasis on its quality |
| topic | incremental information content quality of the sustainability report relative information content |
| url | https://ijaaf.um.ac.ir/article_46192_66fb661ccfe186c63e4f4ed7fd442fdc.pdf |
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