An Investigation on the Relationship between social and environmental Information disclosure leveland firms Performance in Iran
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 5, Issue 1
Abstract
This research aims to investigate the relationship between level of Corporate Social and Environmental Disclosure(CSED) and profitability. The profitability variables chosen are earnings before interest, tax, depreciation and amortisation (EBITDA) earnings per share (EPS), net profit margin(NPM) and return on assets(ROA).This paper has reported the results of multiple linear regressions to test the association between profitability and the extent of social and environmental disclosure in company annual reports for a developing country, IRAN. The extent of social and environmental disclosure was measured using an unweighted environmental disclosure index.The data collected from the corporate annual reports of the companies from 2006 to 2010 for this study and samples were selected using simple random sampling technique. The results showed that there is no significant relationship between profitability and level of CSED.
Authors and Affiliations
Razieh Alikhani| Department of Accounting, Chalous Branch, Islamic AzadUniversity (IAU), Chalous, Iran, alikhani_r2@yahoo.com, Mehdi Maranjory| Department of Accounting, Chalous Branch, Islamic Azad University (IAU), Chalous ,Iran
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