Assistant Professor, Department of Accounting, Payame Noor University, Tehran.Iran.
Abstract
The purpose of this research is to investigate the impact of environmental, social and governance reporting on investor risk perception in companies listed on the Tehran Stock Exchange. Panel data regression has been used to test research hypotheses. In the present research, the data of 910 companies admitted to the Tehran Stock Exchange in the period from 2014 to 2014 were analyzed by systematic elimination method. The findings of this research showed that there is a significant relationship between environmental, social and governance reporting and investor risk perception. Also, in the separate examination of environmental, social and governance reporting components, the results showed that there is a significant relationship between environmental performance and risk perception. There is a significant relationship between investor and investor, but no such relationship was observed regarding social performance and corporate governance. The results of this research indicate that companies admitted to the Tehran Stock Exchange should pay more attention to environmental, social and governance reporting in order to reduce the risk of the company and affect the risk perception of investors.
bakhtiari, M. (2024). Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception. Applied Research in Financial Reporting, 12(2), 73-102.
MLA
masoud bakhtiari. "Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception". Applied Research in Financial Reporting, 12, 2, 2024, 73-102.
HARVARD
bakhtiari, M. (2024). 'Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception', Applied Research in Financial Reporting, 12(2), pp. 73-102.
VANCOUVER
bakhtiari, M. Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception. Applied Research in Financial Reporting, 2024; 12(2): 73-102.