مطالب مرتبط با کلیدواژه

Sustainability performance


۱.

The Role of Social Interest Rate Risk Management in the Relationship between Sustainability Performance and Investment Efficiency(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۵, Issue ۴, Autumn ۲۰۲۰ 549-568

کلیدواژه‌ها: Social interest rate risk management (SIRRM) Social Responsibility Sustainability performance Investment efficiency

حوزه‌های تخصصی:
تعداد بازدید : ۸۶۲ تعداد دانلود : ۵۱۰
Sustainability is a wide concept that contains other concepts such as social responsibility and has been investigated with concepts such as competition sustainability, reporting sustainability, and social sustainability. The present study aims to investigate the role of social interest rate risk management (SIRRM) in the relationship between sustainability performance and investment efficiency. In terms of purpose, this study is an applied one, and form the methodological point of view is a descriptive correlational study. Accordingly, the required data has been collected from 79 listed firms on Tehran Stock Exchange during 2013-2017. In this research, social risk management includes SIRRM, and sustainability performance includes sustainability of reporting, competition, and ownership. The results indicate that SIRRM reinforces the relationship between competition sustainability, reporting sustainability, and ownership sustainability with investment efficiency.
۲.

Investigating the Necessity of Presenting Corporate Sustainability Materials in Management Accounting Text books(مقاله پژوهشی دانشگاه آزاد)

نویسنده:
منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. ۲, No ۳, Autumn ۲۰۲۴ 65-77

کلیدواژه‌ها: Sustainability performance Management Accounting Accounting Education Management Accounting Books

حوزه‌های تخصصی:
تعداد بازدید : ۱۸۳ تعداد دانلود : ۱۵۸
Abstract Objectives: Given the growing demands of internal and external stakeholders and the strategic importance of corporate sustainability, sustainability management accounting (SMA) has gained increasing global attention. This study examines the necessity of integrating SMA concepts and methods into management accounting textbooks to equip future management accountants with the required competencies. Methodology/Design/Approach: The study analyzes the extent to which sustainability topics are covered in management accounting textbooks, highlighting gaps and areas for improvement. It evaluates key sustainability concepts, legal requirements, standards, and the integration of sustainability performance indicators within management accounting frameworks such as the balanced scorecard. Findings: The analysis reveals that while textbooks provide basic coverage of sustainability concepts, legal frameworks, and environmental aspects, they largely overlook critical areas such as sustainability planning, control mechanisms, and internal sustainability reporting. These omissions limit the ability of management accountants to support corporate sustainability performance. Addressing these gaps requires a structured revision of accounting curricula based on expert recommendations. Innovation: This study emphasizes the need for fundamental curriculum revisions to incorporate sustainability issues into management accounting education. It calls on educators and policymakers to enhance textbook content to ensure that future accountants develop the necessary SMA competencies. The findings offer constructive recommendations for overcoming obstacles to integrating sustainability into accounting education.
۳.

Asymmetric Reaction of Market for Non-Continuing Items in the Profit or Loss Statement: Moderating Role of Company's Sustainability Performance(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۱۰, Issue ۴, Autumn ۲۰۲۵ 453 - 470

کلیدواژه‌ها: Asymmetric Reaction of Market Non-Continuing Items Sustainability performance

حوزه‌های تخصصی:
تعداد بازدید : ۱۰ تعداد دانلود : ۱۳
In recent years, sustainability has garnered significant attention as a critical issue, emphasizing the integration and balance of environmental, economic, and social dimensions. These three pillars collectively form the foundation of supply chain sustainability, offering the potential to harmonize the interests of diverse stakeholder groups. This study aims to explore the impact of corporate sustainability performance on the asymmetric market response to non-continuing profit or loss items transactions or events that do not recur in a company's regular operations among companies listed on the Tehran Stock Exchange. The research analysed a sample of 110 companies over the period from 2016 to 2022. This applied study employed a post-event methodology, utilizing a panel data approach to test the research hypotheses. Statistical analysis was conducted using Eviews software. The findings revealed an asymmetric market response to positive and negative non-continuing items in the profit or loss statements. Specifically, the market responded negatively to positive non-continuing items and positively to negative ones. This asymmetric reaction can be attributed to the unique characteristics of non-continuing items, as market mechanisms differentiate between positive and negative events based on their distinct impacts on the company’s profitability and operations. Furthermore, the evidence suggests that enhanced corporate sustainability performance mitigates the market's asymmetric evaluation of these non-continuing items. By improving sustainability practices, companies can reduce market misjudgements, thereby aligning stakeholder perceptions more closely with the firm's overall strategic direction and operational realities.