نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری، دانشکده علوم اجتماعی واقتصاد، دانشگاه الزهراء(س)، تهران، ایران
2 گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The Sustainable Development Performance is a vital issue to win the trust of investors, which can ensure the survival of the company in today's competitive markets. Investors Sentiment and their trust can affect both the company's performance and the market's performance. Based on this, this study examines the relationship between the company's sustainable development performance, investors' sentiments and Managerial overconfidence using information and data of companies admitted to the Tehran Stock Exchange during the years 2013 to 2022. Multivariate linear regression method was used to analyze the data. The obtained results show that all four dimensions of sustainable development performance of companies (economic, social, accounting and environmental dimensions) have a significant impact on Investor Sentiment. Also, the results confirmed the positive and direct impact of Investor Sentiment on Managerial overconfidence. The results of this study show the role and importance of sustainable development performance for companies from a new perspective.
کلیدواژه‌ها [English]
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