نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار و عضو هیئت علمی دانشگاه آزاد اسلامی واحد تهران شرق (قیام دشت)
2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی، واحد زاهدان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Organization has an environmental management system and keeps it established. For the implementation of environmental management system in company anatomy, characteristics are that this system must improve environmental performance of the firm. Based on the characteristics, the organization reviews and assesses its environmental management system to recognize improvement opportunities and to identify their using periodically. This research has been lunched on firms listed in Tehran Stock Exchange during 1386 to 1392. For analysis we used from Eviews software and panel data model. The results indicate that there are positive correlation between inclusion of certificate ISO 14001 by the company and its value and intangible assets. Also we studied the relationship between the value of the company and its intangibles that it was confirmed a significant direct relationship. Environmental management system can cause to increase company value and attract investors.
کلیدواژهها [English]