ارائه الگوي ارتباط ميان عوامل موثر بر سطح افشاء اطلاعات زيست محيطي، اجتماعي و اقتصادي شركت‌ها و عدم تقارن اطلاعاتي بر مبناي تئوري‌هاي اثباتي حسابداري با رويكرد تأثير صنعت

Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach

در راستاي تغييرات ايجاد شده در محيط‌هاي كسب‌و‌كار و حركت در مسير اهداف توسعه پايدار، شركت‌ها بايد حداكثرسازي عدالت اجتماعي، كيفيت زيست‌محيطي و رونق اقتصادي براي تمام ذينفعان خود در جامعه را مد نظر قرار داده و اطلاعات عملكردي خود را در اين زمينه افشاء سازند. از سويي يكي از مشكلات بازار سرمايه كه منجر به خطر سوءاستفاده اخلاقي، گزينش نامطلوب و عدم اطمينان به بازار خواهد شد، نابرابري سطح اطلاعات ميان ذينفعان داخلي و خارجي ناشي از اختلاف سطح دسترسي به اطلاعات ياد شده كه اصولا ماهيت محرمانه دارند، مي‌باشد. در اين تحقيق اهميت افشاء اطلاعات مذكور، تاثير صنعت بر سطح افشاء، مورد بررسي قرار گرفته، همچنين از تئوري‌هاي اثباتي حسابداري براي توضيح‌دهندگي تاثير عوامل موثر بر سطح افشاء اين نوع اطلاعات و اختلاف سطح اطلاعات در دست ذينفعان مختلف پرداخته و روابط بين آنها ارزيابي و اندازه‌گيري شده است. اين پژوهش از گونه نظري - كاربردي است. اطلاعات عملكردي تعداد 76 شركت پذيرفته شده در بورس اوراق بهادار تهران از بين شش صنعت منتخب كه به روش غربالگري انتخاب شده‌اند در بازه زماني 1397-1390، مورد بررسي قرار گرفته است. بر اساس نتايج تحليل واريانس، سطح افشاء اطلاعات زيست‌محيطي و اجتماعي، تحت تأثير صنعت داراي تفاوت معنادار بوده است؛ اطلاعات اقتصادي در تمام صنايع، تقريبا در سطح برابري، افشاء مي‌شود. همچنين نتايج آزمون رگرسيون نشان داد كه افشاء اطلاعات در حوزه‌هاي مذكور منجر به كاهش عدم تقارن اطلاعاتي گرديده است.

In order to change the business environment and move towards sustainable development goals, companies must consider maximizing social justice, environmental quality and economic prosperity for all their stakeholders in society and information. Reveal their performance in this regard. On the other hand, one of the problems of the capital market, which will lead to the risk of moral abuse, undesirable selection and uncertainty in the market, is the inequality of information between domestic and foreign stakeholders due to differences in access to this information, which is essentially confidential. . In this study, the importance of disclosure of the mentioned information, the impact of industry on the level of disclosure, has been investigated. They have been evaluated and measured. Hypotheses H1: Disclosure of companies' social information is effective in reducing information asymmetry. H2: Disclosure of companies' environmental information is effective in reducing information asymmetry. H3: Disclosure of companies' economic information is effective in reducing information asymmetry. H4: The level of disclosure of companies' social information is significantly different in different industries. H5: The level of disclosure of environmental information of companies in different industries is significantly different. H6: The level of disclosure of economic information of companies has significant differences in different industries. 3.Research Method This research is of theoretical-applied type. The performance information of 76 companies listed on the Tehran Stock Exchange from six selected industries selected by screening has been reviewed in the period 2011-2018. To test the hypotheses of this research, combined linear regression test and analysis of variance have been used. Results The results of regression test for the first to third hypotheses of the study showed that disclosure of information in the field of social responsibility, environmental and economic of companies is effective in reducing information asymmetry. Also, based on the results of analysis of variance for the fourth to sixth hypotheses of this study, the level of information disclosure of companies in the field of social responsibility and environmental in different industries is different. Discussion and Conclusion Based on the results of analysis of variance, the level of disclosure of environmental and social information under the influence of industry has been significantly different; Economic information is disclosed at almost the same level in all industries. Also, the results of regression test showed that information disclosure in the mentioned areas has led to a reduction in information asymmetry.