Abstract:
The aim of the current research is to investigate the impact of sustainability reporting on the company’s reputation, taking into account the moderating role of the opportunistic behavior of CEOs of companies listed on the Tehran Stock Exchange. For this purpose, a sample of 145 companies admitted to the Tehran Stock Exchange between 1390-1401 was selected, and the information was obtained using the data available in Rahavard Navin software and the review of the reports and financial statements of the companies admitted to the Tehran Stock Exchange through Reference to the official website of the Tehran Stock Exchange was collected; And the correlation and regression tests of the hypotheses were tested using Eviuse 10 software. The results of the first hypothesis test showed that there is a significant relationship between sustainability reporting and company reputation. The results of the second hypothesis test showed that the CEO’s opportunistic behavior has a significant effect on the relationship between sustainability reporting and the company’s reputation.
Machine summary:
The results from testing the second hypothesis showed that the CEO's opportunistic behavior has a significant impact on the relationship between sustainability reporting and corporate reputation.
3-Research Background Grzegorz 1 (2022) conducted a study titled "Investigating the impact of sustainability reporting on corporate reputation considering the moderating role of CEO opportunistic behavior during the years 2013–2020 in 178 companies in Poland using multivariate linear regression.
Wolter 1 (2021) conducted a study titled "Investigating the impact of corporate sustainability reporting on manager opportunistic behavior during the years 2011–2019 using multiple linear regression with the generalized least squares method.
Kamranzadeh (1398) conducted a study titled "Investigating the relationship between corporate reputation and CEO opportunistic behavior in companies listed on the Tehran Stock Exchange on 117 companies during the years 1392–1396 using multiple regression.
Given the studies conducted regarding the impact of sustainability reporting on firm reputation, considering the moderating role of CEO opportunistic behavior in companies listed on the Tehran Stock Exchange, it seems that little research has been conducted on this connection in our country so far.
Therefore, in light of the above points, further investigation and study regarding the impact of sustainability reporting on firm reputation, considering the moderating role of CEO opportunistic behavior, is significant and can be very useful in measuring and evaluating companies for the use of managers, investors, and other stakeholders.
8-References Ebrahimi, Majid (2018), Investigating the relationship between corporate sustainability reporting and CEO opportunistic behavior in companies listed on the Tehran Stock Exchange, Journal of Empirical Studies in Financial Accounting, 6 (32), 25-36.
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