نوع مقاله : مقاله پژوهشی فارسی
نویسندگان
گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The readability of financial reports plays a crucial role in enabling different stakeholder groups to better understand financial information. In addition, environmental, social, and governance (ESG) performance reflects the extent of a company’s transparency, accountability, fairness, and its attention to stakeholders’ rights. This study aims to examine the relationship between environmental, social, and governance performance and the readability of financial reports, considering the roles of media coverage and corporate reputation. For this purpose, data from 187 companies listed on the Tehran Stock Exchange during the period 2020–2024 were collected through a screening process and analyzed using multiple regression based on panel data. The findings indicate a positive relationship between environmental, social, and governance performance and the readability of financial reports. Moreover, media coverage and corporate reputation play complementary roles in strengthening this positive relationship. The results of this study can contribute to a better understanding of the role of ESG performance and the reinforcing effect of media coverage and corporate reputation as external monitoring mechanisms in improving the transparency of financial reporting.
کلیدواژهها [English]
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