International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies

Document Type : Original Article

Authors
Maryam Ghasemi 1
Fatemeh Saraf 2
Seyyed Yusuf Ahadi Serkani 3
Mahboobeh Jafari 4
1 PhD Student of Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Associate Professor of Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran
4 Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran,
10.30495/ijfma.2024.75586.2068
Abstract
In today's era, paying attention to environmental principles and requirements and playing the role of social responsibilities in the form of accounting standards and procedures at the level of Tehran Stock Exchange companies is inevitable, in the meantime, paying attention to the field of resilience and Responding to environmental actions and risks in order to prevent crisis through green accounting is one of the necessities of business survival. In this regard; The purpose of this research is to examine the relationship between green accounting and resilience with the role of risk control in companies listed on the Tehran Stock Exchange, which is practical in terms of purpose and in terms of the basis of information and data in the framework of the approach It is a survey. The statistical population of the research includes all managers and experts active in Tehran Stock Exchange companies. Among this population, 155 people were randomly selected to answer the designed questionnaire. Finally, SPSS and Smart PLS software were used for data analysis. The research findings are presented in two parts, descriptive and inferential. The results showed that there is a positive and significant relationship between green accounting taking into account systemic, process, cultural components and requirements with resilience in the form of risk control moderator role in companies admitted to the Tehran Stock Exchange.
Keywords
Green accounting
Risk control
Finalcial Resilience
Stock exchange
Requirements
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