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The Relationship between Institutional Mutual Ownership and Non-Financial Reporting Quality with Emphasis on Organizational Ethics Variables (Transparency and Social Responsibility)
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Ahmed Hisham Mahmood1   , Pari Chalaki2 , Ali Ashtab3 |
1- PhD Student, Department of Accounting, Faculty of Management and Economics, Urmia University, Urmia, Iran
2- Department of Accounting, Faculty of Management and Economics, Urmia University, Urmia, Iran , p.chalaki@urmia.ac.ir
3- Department of Accounting, Faculty of Management and Economics, Urmia University, Urmia, Iran |
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Abstract: (27 Views) |
Background: In the digital and data-driven era, transparency and ethics are two essential components in the formation of organizational trust and sustainability. Non-financial reporting, as an objective manifestation of corporate social responsibility and professional ethics, plays a key role in organizational accountability and legitimacy. The main objective of this study is to examine the relationship between institutional mutual ownership and non-financial reporting quality with an emphasis on transparency and social responsibility.
Method: The research is of an applied type and has been conducted with a descriptive-correlational approach. The statistical population of this study includes all companies listed on the Tehran Stock Exchange between 2014 and 2023. Using a screening process and availability, 106 companies were selected as the research sample. The data collection tool was financial sources and social responsibility reports, and finally the data obtained were analyzed using multivariate regression models and cluster error correction method.
Results: The results showed that institutional cross-ownership has a positive and significant effect on the quality of non-financial reporting. Also, external transparency, as one of the ethical manifestations of corporate governance, strengthens the effect of this type of ownership. These findings indicate that the presence of common institutional shareholders in transparent and ethical environments increases honesty, accountability, and the quality of non-financial information disclosure.
Conclusion: The research findings indicate that the integration of corporate governance and organizational ethics provides a basis for promoting transparency and public trust. In fact, external transparency is not only a monitoring mechanism, but also a moral obligation towards society and stakeholders. Therefore, it is recommended that companies and supervisory institutions pursue the development of institutional ownership structures and ethics-based reporting as a strategy to improve the quality of disclosure and fulfill social responsibility in the technological age.
راهنمای کپی کردن متون از ورد و تنظیم فاصله ی خطوط |
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| Keywords: Institutional Cross-Ownership, Quality of Non-Financial Reporting, Organizational Ethics, Transparency, Social Responsibility |
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Full-Text [PDF 790 kb]
(31 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/09/26 | Accepted: 2025/11/29 | Published: 2026/08/1
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