Purpose: One of the issues that are rarely addressed in many companies today and is a
major obstacle to achieving corporate sustainability is the companies' focus on economic …

Purpose: Fraud is a clever manipulation of financial statements by management that
misleads users. The accounting literature shows that companies with higher social …

Objective: Existence of high quality and comparable information is an effective factor in
increasing investors' confidence in the optimal allocation of resources in the form of …

Objective: In the present day, companies are not only responsible for enhancing
shareholder wealth but also for placing a significant emphasis on social and environmental …

Purpose: The aim of this study is reviewing the effect of integrated reporting quality on value
creation and accounting information relevance. Method: The sample comprises 161 firm that …

Objective: Corporate sustainability, focused on the environment, society, and governance
(ESG), has garnered global attention from investors and observers. In recent decades, a …

Objective: In the present day, companies are not only responsible for enhancing
shareholder wealth but also for placing a significant emphasis on social and environmental …

Until now, Iranian companies have not prepared and present integrated reports. One of the
main reasons for not presenting this report is the lack of a pattern for integrated reports …

Objective: There are many perspectives on the interplay of profitability, Corporate social
responsibility (CSR), and financial risk in different industries. The purpose of this paper is to …

هدف: امروزه در کنار مسئولیت افزایش ثروت سهام‌داران، توجه به اثرهای اجتماعی و حفاظت از محیط
زیست، برای شرکت‌ها اهمیت ویژه‌ای یافته است و شفافیت افشای غیرمالی، مانند مسئولیت‌پذیری …‎