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Saghafi, Mahdi, Badpa, Behrooz, Tavakoli nejad zanjani, Ali. (1404). Managerial Knowledge Heterogeneity and Sustainability Reporting: The Moderating Role of Internal and External Corporate Governance Forces. , (), -. doi: 10.22059/ijms.2025.399825.677868
Mahdi Saghafi; Behrooz Badpa; Ali Tavakoli nejad zanjani. "Managerial Knowledge Heterogeneity and Sustainability Reporting: The Moderating Role of Internal and External Corporate Governance Forces". , , , 1404, -. doi: 10.22059/ijms.2025.399825.677868
Saghafi, Mahdi, Badpa, Behrooz, Tavakoli nejad zanjani, Ali. (1404). 'Managerial Knowledge Heterogeneity and Sustainability Reporting: The Moderating Role of Internal and External Corporate Governance Forces', , (), pp. -. doi: 10.22059/ijms.2025.399825.677868
Saghafi, Mahdi, Badpa, Behrooz, Tavakoli nejad zanjani, Ali. Managerial Knowledge Heterogeneity and Sustainability Reporting: The Moderating Role of Internal and External Corporate Governance Forces. , 1404; (): -. doi: 10.22059/ijms.2025.399825.677868

Managerial Knowledge Heterogeneity and Sustainability Reporting: The Moderating Role of Internal and External Corporate Governance Forces

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 27 آبان 1404
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/ijms.2025.399825.677868
نویسندگان
Mahdi Saghafi* 1؛ Behrooz Badpa2؛ Ali Tavakoli nejad zanjani3
1Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
2Assistant Professor of Accounting, Faculty of Literature and Humanities, Ilam University, Ilam,
3MSc. in Accounting, Payame Noor University, Tehran, Iran.
چکیده
This study investigates the relationship between managerial knowledge heterogeneity and sustainability reporting, with an emphasis on the moderating role of internal and external corporate governance mechanisms. To test the research hypotheses, panel data from 147 companies listed on the Tehran Stock Exchange over a 10-year period (2014–2023) were used. Multivariate regression analysis indicates that managerial knowledge heterogeneity has a positive effect on sustainability reporting. Furthermore, internal corporate governance mechanisms, including board structure and managerial ownership, positively moderate the relationship between knowledge heterogeneity and sustainability reporting. In contrast, external governance mechanisms, such as institutional ownership percentage, auditor size, and free float, do not have a significant moderating effect on this relationship. These findings suggest that sustainability disclosure is more strongly influenced by internal corporate factors than by external ones. The results offer a new perspective on the role of the executive management team and provide valuable insights into how strategic leadership of senior managers enhances sustainability disclosure. Accordingly, attention to top management team composition and internal governance factors can help companies improve their environmental, social, and economic disclosures.
کلیدواژه‌ها
Managerial knowledge heterogeneity؛ sustainability reporting؛ corporate governance
آمار
تعداد مشاهده مقاله: 120





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