چکیده:
ارزﯾﺎﺑﯽ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖﻫﺎ در ﺗﺼﻤﯿﻢ ﮔﯿﺮی ﻫﺎی اﻗﺘﺼﺎدی اﻫﻤﯿﺖ زﯾﺎدی دارد. راﺑﻄﻪ ﺑﯿﻦ اﻓﺸﺎء زﯾﺴﺖ ﻣﺤﯿﻄﯽ ﺑﺎ ﻋﻤﻠﮑـﺮد ﺷـﺮﮐﺖ ﻫـﺎ ﻣﻮﺿﻮﻋﯽ ﻣﻬﻢ در ﻣﺒﺎﺣﺚ ﺣﺴﺎﺑﺪاری اﺳﺖ. ﻋﻤﻠﮑﺮد ﯾﮏ ﺑﻨﮕﺎه اﻗﺘﺼﺎدی ﺗﺎﺑﻊ ﻋﻮاﻣـﻞ ﻣﺘﻌـ ﺪد اﺳـﺖ ﮐـﻪ ﯾﮑـﯽ از اﯾـﻦ ﻋﻮاﻣـﻞ اﻓﺸـﺎء زﯾﺴﺖ ﻣﺤﯿﻄﯽ ﮐﻪ ﻣﯽ ﺗﻮاﻧﺪ ﺑﺮ ﻋﻤﻠﮑﺮد آﻧﻬﺎ ﺗﺄﺛﯿﺮ زﯾﺎد داﺷﺘﻪ ﺑﺎﺷﺪ. اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺎﺛﯿﺮ اﻓﺸـﺎء زﯾﺴـﺖ ﻣﺤﯿﻄـﯽ ﺑـﺮ ﻋﻤﻠﮑـﺮد ﺷﺮﮐﺘﻬﺎی ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻣﯽ ﭘﺮدازد. ﺟﺎﻣﻌﻪ آﻣﺎری ﭘﮋوﻫﺶ، ﺷﺮﮐﺖﻫـﺎی ﭘﺬﯾﺮﻓﺘـﻪ ﺷـﺪه در ﺑـﻮرس اورا ق ﺑﻬﺎدار ﺗﻬﺮان ﻣﯽ ﺑﺎﺷﺪ و ﺑﺎ اﺳﺘﻔﺎده از روش ﻧﻤﻮﻧﻪ ﮔﯿﺮی ﺣﺬف ﺳﯿﺴﺘﻤﺎﺗﯿﮏ، 91 ﺷﺮﮐﺖ ﺑـﻪ ﻋﻨـﻮان ﻧﻤﻮﻧـﻪ ﭘـﮋوﻫﺶ اﻧﺘﺨـﺎب، و دوره زﻣﺎﻧﯽ آن ﺑﯿﻦ ﺳﺎل ﻫﺎی 1389 ﺗﺎ 1394 اﺳﺖ. از روش داده ﻫﺎی ﺗﻠﻔﯿﻘﯽ و رﮔﺮﺳﯿﻮن ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﻣﻌﻤﻮﻟﯽ ﺑﺎ ﺑﻪ ﮐﺎرﮔﯿﺮی ﻧﺮم اﻓﺰار EVIEWS ﺟﻬﺖ آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. در اﯾﻦ ﭘﮋوﻫﺶ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﺑﺎ ﻣﻌﯿﺎرﮐﯿﻮﺗﻮﺑﯿﻦ اﻧﺪازه ﮔﯿـﺮی ﺷـﺪه اﺳـﺖ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ اﻓﺸﺎء زﯾﺴﺖ ﻣﺤﯿﻄﯽ ﺑﺮ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﺗﺎﺛﯿﺮ ﻧﺪارد.
Corporate performance evaluation measures have important in economic decision-making. The relationship between Environmental Disclosure and Corporate performance is an important topic in accounting. Performance of an enterprise is subject to multiple factors, one of which Environmental Disclosure factors that can have impact on their performance. This research is aimed to investigate the effect of Environmental Disclosure on Corporate Performance of listed companies in Tehran Stock Exchange. Statistic population is firms listed in Tehran Stock Exchange, and using systematic elimination sampling method, were selected as sample 91 firms, and time period has been during the years 2010 to 2015. Least squares regression method and pooled data is used EVIEWS software to test the hypothesis. The Corporate Performance is measured with the criteria Q Tobin. The results of this research showed that have not effect Environmental Disclosure on Corporate Performance in this research.