The effect of voluntary information disclosure on environmental costs

Subject Areas : The Application of Chemistry in Environment

fatemeh  golzadeh ¹ (Accounting Department of Islamic Azad University, Ahar Branch)
mohammad reza  Abbasi Astemal ² (Accounting Department of Islamic Azad University, Ahar Branch)

Received: 2022-11-20 Accepted : 2022-12-06 Published : 2022-04-21

Keywords: voluntary disclosure of information, Environmental costs, internal control structure,

Abstract :

The present study effect of voluntary disclosure of information on environmental costs with emphasis on internal control structure. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 129 companies were selected as sample and were investigated in the period of 8 years between 2014 and 2021. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that voluntary disclosure of information has a direct impact on environmental costs. Also, internal control structure has a direct effect on the relationship between voluntary information disclosure and environmental costs.Keyword: voluntary disclosure of information, environmental costs, internal control structure