نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت اقتصاد و حسابداری، دانشگاه هرمزگان، بندرعباس، ایران
2 گروه اقتصاد، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه هرمزگان، بندرعباس، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Today, sustainable management and environmental stability are becoming increasingly important for firms seeking to balance economic goals with social responsibilities. The main objective of this study is to investigate the effect of sustainable management and firm’s environmental stability on relationship between cost stickiness, investment efficiency and profit transparency in the firms listed on Tehran Stock Exchange. To achieve the research objectives, the research hypotheses were tested based on a statistical sample of 110 firms during a 10-year period from 2014 to 2023 using the combined data estimation method with EViews software. The results show cost stickiness has a negative relationship with profit transparency and investment efficiency in the studied firms, and environmental stability can weaken this negative relationship. Also, sustainable management has a positive and significant relationship with profit transparency and investment efficiency, but based on the results, it is not possible to confirm the effect of sustainable management on negative relationship between cost stickiness, profit transparency and investment efficiency. Since the more asymmetric cost behavior of firms, more information uncertainty of firms and more discretionary choices of managers, the results of this research can provide managers, investors and policy makers with a better understanding of the performance and firms policies.
کلیدواژه‌ها [English]
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