چکیده:
اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ ﺑﺮرﺳﯽ ارﺗﺒﺎط ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄـﯽ و ﻋﻤﻠﮑـﺮد ﻣـﺎﻟﯽ در ﺷـﺮﮐﺘﻬﺎیﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻃﯽ ﺳـﺎﻟﻬﺎی 0831 اﻟـﯽ 7831 ﭘﺮداﺧﺘـﻪ اﺳـﺖ.ﻫﺪف ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﺮرﺳﯽ ارﺗﺒﺎط ﺑﯿﻦ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ و ﻋﻤﻠﮑـﺮد ﻣـﺎﻟﯽ و اراﺋـﻪﻣﺪل ﻣﯽ ﺑﺎﺷﺪ. ﺷﺎﺧﺺ ﻋﻤﻠﮑـﺮد زﯾـﺴﺖ ﻣﺤﯿﻄـﯽ در اﯾـﻦ ﭘـﮋوﻫﺶ دارا ﺑـﻮدن ﮔﻮاﻫﯿﻨﺎﻣـﻪ00041 ISOو ﺷﺎﺧﺺ ﻫﺎی ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ ﺷﺎﻣﻞ ﺷﺎﺧﺺ ﺗﻮﺑﯿﻦ، ﻧﺴﺒﺖ ﺳﻮدآوری و ﻧﺴﺒﺖﺟﺮﯾﺎن ﻧﻘﺪی ﻋﻤﻠﯿﺎﺗﯽ ﺑﻪ ﺟﻤﻊ داراﯾﯿﻬﺎ ﻣﯽ ﺑﺎﺷﻨﺪ. ﻧﺘﯿﺠﻪ ﭘﮋوﻫﺶ ﺑﯿﺎﻧﮕﺮ اﯾﻦ اﺳﺖ ﮐﻪ ﺷﺎﺧﺺﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ ارﺗﺒﺎط ﻣﻌﻨﯽ داری ﺑﺎ ﺷـﺎﺧﺺ ﻋﻤﻠﮑـﺮد ﻣـﺎﻟﯽ ﻧﺪارﻧـﺪ. اﻣـﺎ اﻧـﺪازهﺷﺮﮐﺖ، ﻧﺴﺒﺖ ﻫﺰﯾﻨﻪ ﺗﺒﻠﯿﻌﺎت ﺑﻪ ﮐﻞ ﻓﺮوش، ﻧﺴﺒﺖ ﻓﺮوش ﺻﺎدراﺗﯽ ﺑﻪ ﮐﻞ ﻓﺮوش، ﻧـﺴﺒﺖاﻫﺮم ﻣﺎﻟﯽ و ﻧﺴﺒﺖ ﻓﺮوش ﺑﻪ ﮐﻞ داراﯾﯿﻬﺎ ﺑﺎ ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ راﺑﻄﻪ ﻣﻌﻨـﯽ دار دارﻧـﺪ. ﻫﻤﭽﻨـﯿﻦ ﻧﻮع ﺻﻨﻌﺖ ﺑﺮ ارﺗﺒﺎط ﺑﯿﻦ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ و ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ اﺛﺮﮔﺬار اﺳﺖ.
This study has investigated The relationship between environmental performance and financial performance in listed companies in Tehran securities exchange during 1380 to 1387.
The purpose of this study is finding the relationship between environmental performance and financial performance and assembling the Model. In this study environmental performance index is having ISO14000 certification. Financial performance indexes are: Tobin Q Index, profitability ratio and cash flow operating-to-assets ratio.The result of this study is that no existence significant relationship between environmental performance and financial performance.
But existence significant relationship between firm size, advertising cost-to-sale ratio, export sale-to- total sale ratio, financial leverage and sale-to-assets ratio by financial performance. Also type of industry is effective on The relationship between environmental performance and financial performance
خلاصه ماشینی:
اﻟﺒﺘـﻪ در ﺑﺮﺧﯽ از اﯾﻦ ﮐﺸﻮرﻫﺎ ﺷﺎﺧﺺ ﻫﺎﯾﯽ ﺑﺮای ارزﯾﺎﺑﯽ ﻋﻤﻠﮑـﺮد زﯾـﺴﺖ ﻣﺤﯿﻄـﯽ وﺟـﻮد ١ Environmenal Performance ٢ Financial Performance ﺑﺮرﺳﯽ راﺑﻄﻪ ﺑﯿﻦ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ و ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ .......................................................
ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ ﮐﺸﻒ راﺑﻄﻪ ﺑﯿﻦ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ و ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ ﺷﺮﮐﺖ -ﻫﺎی اﯾﺮاﻧﯽ اﺳﺖ.
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽ 3-3- ﻓﺮﺿﯿﻪ ﻫﺎی ﭘﮋوﻫﺶ ﺑﺮاﺳﺎس ﺳﻪ ﻣﺪل اراﺋﻪ ﺷﺪه درﺻﻔﺤﻪ ﻗﺒﻞ)ﻣﺪل1، ﻣﺪل2 و ﻣﺪل3(ﻓﺮﺿﯿﻪ ﻫﺎی ﺗﺤﻘﯿﻖ اﯾﻦ ﮔﻮﻧﻪ ﺗﺒﯿﯿﻦ ﻣﯽ ﮔﺮدﻧﺪ: ﻓﺮﺿﯿﻪ ﻫﺎی ﻣﺮﺑﻮط ﺑﻪ ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ ﺷﺎﺧﺺ ﺗﻮﺑﯿﻦ) ﺑﺮ اﺳﺎس ﻣﺪل 1( ﻓﺮﺿﯿﻪ اول: ﺑﯿﻦ ﺷﺎﺧﺺ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄـﯽ و ﺷـﺎﺧﺺ ﺗـﻮﺑﯿﻦ راﺑﻄـﻪ ﻣﻌﻨـﯽ داری وﺟﻮد دارد.
ﻓﺮﺿﯿﻪ ﻫﺎی ﻣﺮﺑﻮط ﺑﻪ ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ ﻧﺴﺒﺖ ﺟﺮﯾﺎن ﻧﻘﺪی ﻋﻤﻠﯿﺎﺗﯽ )ﺑﺮاﺳﺎس ﻣﺪل 3( ﻓﺮﺿﯿﻪ ﺳﯿﺰدﻫﻢ: ﺑﯿﻦ ﺷـﺎﺧﺺ ﻋﻤﻠﮑـﺮد زﯾـﺴﺖ ﻣﺤﯿﻄـﯽ و ﻧـﺴﺒﺖ ﺟﺮﯾـﺎن ﻧﻘـﺪی ﻋﻤﻠﯿﺎﺗﯽ راﺑﻄﻪ ﻣﻌﻨﯽ داری وﺟﻮد دارد.
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽ ﺟﺪول 4 – ﺧﺮوﺟﯽ ﻧﺮم اﻓﺰار ﻣﺘﻐﯿﺮ ﻧﺴﺒﺖ ﺳﻮدآوری ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ: ﻧﺴﺒﺖ ﺳﻮد آوری روش: ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﺳﺎﻋﺖ: 53:21 ﺗﺎرﯾﺦ: 71/90/08 ﺑﺎزه زﻣﺎﻧﯽ: 0831- 7831 ﺗﻌﺪاد ﺳﺎل ﻫﺎی ﻣﺸﺎﻫﺪه:8 ﺗﻌﺪاد ﻧﻤﻮﻧﻪ: 65 ﺗﻌﺪاد ﮐﻞ ﻣﺸﺎﻫﺪه: 003 ﺳﻄﺢ ﻣﯿﺰان ﺧﻄﺎی آﻣﺎره-t ﺿﺮﯾﺐ ﻣﺘﻐﯿﺮ ﻣﻌﻨﺎداری اﺳﺘﺎﻧﺪارد C 0000.
از آﻧﺠﺎ ﮐﻪ ﯾﮑﯽ از ﻣﺘﻐﯿﺮﻫـﺎی ﻣـﺴﺘﻘﻞ در اﯾﻦ ﭘﮋوﻫﺶ ﺷﺎﺧﺺ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ ﻣﯽ ﺑﺎﺷﺪ ﺑﻨﺎﺑﺮاﯾﻦ: ﻓﺮﺿﯿﻪ ﻧﻮزدﻫﻢ ) ﯾﻌﻨﯽ ﻧﻮع ﺻﻨﻌﺖ ﺑﺮ راﺑﻄﻪ ﺑﯿﻦ ﻋﻤﻠﮑﺮد زﯾﺴﺖ ﻣﺤﯿﻄﯽ وﺷـﺎﺧﺺ ﺗﻮﺑﯿﻦ ) Qﺑﻪ ﻋﻨﻮان ﺷﺎﺧﺺ ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ( ﺷﺮﮐﺖ ﻫﺎی اﯾﺮاﻧﯽ اﺛﺮﮔﺬار اﺳـﺖ( رد ﻧﻤـﯽ ﺷﻮد.
ﻓﺮﺿﯿﻪ ﺑﯿﺴﺖ و ﯾﮑﻢ ) ﯾﻌﻨﯽ ﻧﻮع ﺻﻨﻌﺖ ﺑﺮ راﺑﻄﻪ ﺑـﯿﻦ ﻋﻤﻠﮑـﺮد زﯾـﺴﺖ ﻣﺤﯿﻄـﯽ و ﻧﺴﺒﺖ ﺟﺮﯾﺎن ﻧﻘﺪی ﻋﻤﻠﯿﺎﺗﯽ ﺑﻪ داراﯾﯿﻬﺎ )ﺑﻪ ﻋﻨﻮان ﺷﺎﺧﺺ ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ(ﺷـﺮﮐﺖ ﻫـﺎی اﯾﺮاﻧﯽ اﺛﺮﮔﺬار اﺳﺖ( رد ﻧﻤﯽ ﺷﻮد.