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Investigating the Relationship between Ethical Responsibility Disclosure and Financial Reporting Quality with the Moderating Role of Corporate Governance and Company Value
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Tahereh Azmodeh mozhdehi1   , Mohsen Hashemi gohar2 , Amin Safarnezhad brojeni1 |
1- Department of Accounting, Shahr-e-Quds Branch, Islamic Azad University, Shahr-e-Quds, Iran.
2- Department of Accounting, Shahr-e-Quds Branch, Islamic Azad University, Shahr-e-Quds, Iran. , mohsen.hashemigohar@iau.ac.ir |
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Abstract: (14 Views) |
Background: The present study is an applied study, examining the relationship between ethical responsibility disclosure and financial reporting quality, considering the moderating role of corporate governance in companies listed on the Tehran Stock Exchange.
Method: The present study is an applied study and is among descriptive-analytical studies with a correlational approach, which was conducted non-experimentally and using retrospective data. Theoretical information was collected by searching domestic and international scientific databases. For the empirical part of the research and data analysis, the required information was collected from the audited financial statements of the companies, which were extracted through the Kodal information database and the official system of the Securities and Exchange Organization. Sampling was carried out based on the systematic elimination method and in compliance with specific criteria such as the availability of complete information and the continuity of the companies' activities during the research period. Using the systematic elimination sampling method, 143 companies were selected during the years 2018 to 2023. Hypotheses were tested with a mixed data regression model
Results: The results showed that ethical responsibility has a significant relationship with the quality of financial reporting, and board independence has a moderating role in this relationship. However, corporate governance, ownership concentration, and company value do not play a role in moderating this relationship, while institutional ownership has a moderating effect.
Conclusion: Based on the results of the present study, it was determined that companies that are more active in disclosing information related to ethical behaviors, organizational transparency, and social accountability have a higher level of honesty and reliability of financial information. |
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| Keywords: Company Value, Ethical Responsibility, Corporate Governance, Reporting Quality, Board Independence |
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Full-Text [PDF 450 kb]
(11 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/09/4 | Accepted: 2025/11/9 | Published: 2026/05/28
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