The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication

Article Type:
Research/Original Article (دارای رتبه معتبر)
Environmental reporting represents a means of providing environmental information to stakeholders and reflecting environmental performance and corporate issues related to the environment. Research and development costs are expanding and increasing rapidly as it causes innovation in the field of product and service production. One of the factors that affect research and development costs is political connections. This research examines the relationship between the disclosure of environmental information and research and development costs, emphasizing the role of political communication in the Tehran Stock Exchange between 2013 and 2019, using the information of 110 companies accepted to the Tehran Stock Exchange. Hypotheses were tested through regression and generalized least squares method. The results showed that there is a positive and significant relationship between environmental information disclosure and companies' research and development costs. Based on the results of this research hypothesis, companies that pay more attention to the disclosure of environmental information, with an increase in research and development costs, have a greater tendency to produce new products with minimal pollution. At the same time, in companies that have stronger political connections, the company's research and development costs are reduced, and political connections moderate the intensity of the positive relationship between environmental information disclosure and companies' research and development costs. In fact, the government's political support in the form of political communication reduces the pressure on companies if they do not comply with environmental requirements, the motivation of companies to spend research and development to reduce pollution decreases.
Accounting & Auditing Studies, Volume:12 Issue: 47, 2023
91 to 112  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!