Novel Explorations in Computational Science and Behavioral Management

Novel Explorations in Computational Science and Behavioral Management

The effect of corporate sustainability disclosure on the quality of inherent and discretionary profits of Tehran Stock Exchange member companies

Document Type : Original Article

Author
PhD student in accounting, Neyshabur Branch, Islamic Azad university, Neyshabur, Iran.
Abstract
The relationship between earnings quality and corporate sustainability disclosure is an important research issue. Because the quality of earnings is considered as an important characteristic of the company that benefits investors and can reduce unethical earnings management. The main purpose of this research is to investigate the relationship between corporate sustainability disclosure and the quality of intrinsic and optional profit. The method of this research, in terms of classification based on the goal, is of the basic research type. Also, the current research is a correlational research in terms of method and nature In all statistical techniques, Eviuz version 12 software and Excel are used. The time frame of the research includes 12 consecutive years from 1390 to 1401, and the investigation of research hypotheses is done using the real data of these years. The statistical population includes companies that are members of the Tehran Stock Exchange. To test the hypotheses of this research and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The results of the research showed that the disclosure of the company's sustainability has a positive and significant effect on the quality of intrinsic profit. The disclosure of the sustainability of the company has an inverse and significant effect on the quality of optional profit.
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Subjects


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Volume 3, Issue 1 - Serial Number 5
September 2025
Pages 109-125

  • Receive Date 22 July 2024
  • Revise Date 12 January 2025
  • Accept Date 18 January 2025