Political communication and firm performance with the moderating role of sustainability disclosure

Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

The purpose of this research is the effect of political communication on company performance with the moderating role of disclosure of sustainability information in companies listed on the Tehran Stock Exchange. For this purpose, 110 companies were selected during the period of 2012-2018 through a systematic method as the sample size of the research. The research method is descriptive-correlation. To estimate the regression model with panel data and to analyze the multiple regression using the panel-data method. The results of the research showed that political communication has a positive and significant effect on the performance of the company. Political communication has a positive and significant effect on company performance with the role of moderator of sustainability information disclosure. The disclosure of sustainability information has a negative and significant impact on the company's performance.

Language:
Persian
Published:
Research in Accounting and Economic Sciences Journal, Volume:7 Issue: 25, 2023
Pages:
39 to 50
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