The impact of balanced corporate sustainability reporting on earning classification Shifting Emphasizing the stakeholders theory dimensions

Document Type : Original Article

Authors
elham abdoli 1
Younes ahmadzadeh 2
1 Department of Accounting, West Tehran Branch, Islamic Azad University, Tehran, Iran
2 Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
10.22034/jmaak.2025.24066
Abstract
The general purpose of financial reporting is to provide financial information about the reporting entity, which is useful for stakeholders' decisions. In this regard, corporate sustainability reporting is a qualitative feature that increases the usefulness of information and makes users make better and more efficient investment decisions when evaluating alternative opportunities. The purpose of this research is The impact of balanced corporate sustainability reporting on earning classification Shifting Emphasizing the stakeholders theory dimensions. To measure corporate sustainability, the model of creating interaction and balance between the expectations of stakeholders and the company's capacities in relation to the disclosure of components related to corporate sustainability has been used. The statistical sample of the research includes 116 companies admitted to the Tehran Stock Exchange during the years 2016 to 2022. The results show that corporate sustainability disclosure has a significant and negative effect on the earning classification Shifting. Also, government and board members ownership have a significant and negative effect on the relationship between of corporate sustainability disclosure and the earning classification Shifting.
Keywords
balanced corporate sustainability
earning classification Shifting
government ownership
board members ownership
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