The main purpose of this Paper is to investigate the relationship among firm performance, firm executive system, and environmental disclosure quality. Population of this study includes all firms listed in TSE for 2007 to 2012 among which 137 firms (809 views) are selected as sample after deleting the redundant observations. In this study firm performance, board composition, ownership percentage of institutional investors are considered as independent variables.
Using panel data with random effects, the results of multiple regression model indicated that there was a significant relationship between firm performance and board composition and environmental disclosure quality. Moreover, the results showed that there was a contrastively significant relationship between ownership percentage of corporate governance and environmental disclosure quality. Also, no relationship was found between ownership percentage of stakeholders and environmental disclosure quality of the firm.
Rahmani,H. , Ghahestani,M. and Manavi Moghadam,A. (2015). The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality. Applied Research in Financial Reporting, 3(2), 123-146.
MLA
Rahmani,H. , , Ghahestani,M. , and Manavi Moghadam,A. . "The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality", Applied Research in Financial Reporting, 3, 2, 2015, 123-146.
HARVARD
Rahmani H., Ghahestani M., Manavi Moghadam A. (2015). 'The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality', Applied Research in Financial Reporting, 3(2), pp. 123-146.
CHICAGO
H. Rahmani, M. Ghahestani and A. Manavi Moghadam, "The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality," Applied Research in Financial Reporting, 3 2 (2015): 123-146,
VANCOUVER
Rahmani H., Ghahestani M., Manavi Moghadam A. The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality. Applied Research in Financial Reporting, 2015; 3(2): 123-146.
