The Relationship between Smart Business and Integrated Reporting and Its Impact on the Financial Performance of Companies Listed on the Tehran Stock Exchange

Subject Areas : Financial Economics

حسین احتشام مهر ¹ , یحیی کامیابی ^{2 *} , مهدی خلیل پور ³

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Accepted : 2021-12-05 Published : 2021-12-22

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Abstract :

The purpose of this study was to investigate the relationship between smart business and integrated reporting and its impact on firm performance. After introducing integrated reporting as the latest development of corporate reporting, 65 companies have been selected in the period of 1398. To measure integrated reporting from content analysis method; Smart Business has used the standard questionnaire of Provich et al. (2012) and financial performance from the rate of return on assets. Multivariate regression method (generalized least squares) was used to test the research hypotheses. The research findings show that on average, companies provided 37.6% of integrated reporting. There is also a significant relationship between smart business and integrated reporting and this relationship affects the performance of companies listed on the Tehran Stock Exchange.