International Journal of Nonlinear Analysis and Applications
The impact of institutional ownership on sustainability performance disclosure with an emphasis on the moderating role of board independence
Document Type : Research Paper
Author
Kabir Gharb Institute of Higher Education, Kermanshah, Iran
Abstract
The present study is applied research with a post-event causal methodology, investigating the impact of institutional ownership on sustainability performance disclosure, focusing on the moderating role of board independence. The statistical population consists of companies listed on the Tehran Stock Exchange, and 103 companies were selected as the sample using a screening sampling method from 2019 to 2023. Generalized least squares (GLS) regression was employed for data analysis. The results indicate that institutional ownership positively and significantly impacts sustainability performance disclosure. Furthermore, board independence is a moderating factor in the relationship between institutional ownership and sustainability performance disclosure.
Keywords
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Articles in Press, Corrected Proof
Available Online from 19 June 2026
- Receive Date: 02 January 2025
- Revise Date: 02 February 2025
- Accept Date: 01 March 2025