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Stakeholder Orientation, Machiavellianism, and Support for Sustainability Reporting in Companies Listed on the Tehran Stock Exchange
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Parisa Akhondi1   , Mohamadreza Pourali 2, Razie Alikhani3 |
1- PhD Student in Accounting, Accounting Department, Tonekabon Branch, Islamic Azad University Tonekabon, Iran.
2- Associate Professor of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran(Corresponding Author). , pourali@iauc.ac.ir
3- Assistant Professor of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran. |
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Abstract: (881 Views) |
Abstract
In today's world, users of corporate financial information and stakeholders are not only expected to submit financial reports by managers, but also the increasing demand for corporate social responsibility and sustainable reporting by companies has increased. So far, the support of sustainable reporting by managers with Machiavellian behavior under the influence of shareholders' tendencies towards social responsibility has not been studied in the form of surveys at the level of listed companies in Iran. Accordingly, in the present study, shareholder orientation, Machiavellianism and support for sustainable reporting in companies listed on the Tehran Stock Exchange were investigated. To achieve the research goal, about 228 questionnaires were distributed and collected to collect the required information among the CEOs and financial managers of companies listed on the Tehran Stock Exchange. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. Also, to evaluate the quality of the measurement tool in this study, index reliability, convergent validity and divergent validity were used. Analysis of data collected from research questionnaires at 99% confidence level using structural equation modeling showed that Machiavellianism has a positive and significant relationship with supporting firm sustainable reporting, so increasing Machiavellianism increases support for firm firm reporting. Shareholders' orientation have a positive and significant effect on supporting the company's sustainable reporting, so increasing shareholders' orientation increases the company's support for sustainable reporting. Machiavellianism has a positive and significant effect on shareholder orientation, so increasing Machiavellianism increases shareholder orientation. Machiavellianism also has a positive and significant effect on supporting the company's sustainable reporting through shareholder orientation. |
Article number: 10 |
| Keywords: Machiavellianism, Stakeholder Orientation, Sustainable Reporting. |
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Full-Text [PDF 1305 kb]
(368 Downloads)
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Article type: Research |
Subject:
Special
Received: 2022/02/3 | Accepted: 2022/03/14 | Published: 2022/09/1
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