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- W3198207939 abstract "In order to survive in the competitive arena, companies nowadays need to take into account their social and environmental responsibility and their impact on society, and to disclose their information in addition to preserving their financial power. So that all stakeholders use that information in their decisions. The purpose of this study is to investigate the impact of sustainability reporting on reducing information asymmetry. Sustainable reporting provides the information needed for different stakeholders by providing information in three areas: economic, environmental and social responsibility. The lack of information asymmetry among stakeholders leads to inefficiency in the capital market. The present research is a kind of theoretical-applied research. In this study, the performance data of 131 companies were investigated by elimination method from the listed companies in Tehran Stock Exchange during the period 1390-1390. The scoring checklist is used to measure sustainability reporting in the social, environmental and economic components and the financial analysts' predictive accuracy to measure information asymmetry. The research hypotheses were also tested using multiple linear regression with combined data model. The results of the tests showed that sustainability reporting in these companies was inversely and significantly related to information asymmetry. This means that increasing the sustainability reporting score leads to a decrease in information asymmetry, increasing managers' prediction accuracy." @default.
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- W3198207939 date "2020-09-22" @default.
- W3198207939 modified "2023-09-23" @default.
- W3198207939 title "The Effect of Sustainability Reporting on Reducing Information Asymmetry of Companies Listed in Tehran Stock Exchange" @default.
- W3198207939 hasPublicationYear "2020" @default.
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