Health Accounting Measurement and its Relationship with the Firm Value through Moderate Role of Corporate Governance
<strong>Introduction:</strong> Managers are required not only to be accountable for financial and economic issues of the firms under their supervision, but also to consider hygienic, safety and health related issues of their staff and disclosing such information. The goal of this researc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shiraz University of Medical Sciences
2020-03-01
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| Series: | حسابداری سلامت |
| Subjects: | |
| Online Access: | https://jha.sums.ac.ir/article_46911_d44f22b2b8896367a4aa118df8489b56.pdf |
| Summary: | <strong>Introduction:</strong> Managers are required not only to be accountable for financial and economic issues of the firms under their supervision, but also to consider hygienic, safety and health related issues of their staff and disclosing such information. The goal of this research is to examine health accounting and its relation with firm value through moderating role of corporate governance. <br /><strong>Method: </strong>The present research is practical in terms of purpose and descriptive in terms of application and of correlational type. The statistic population includes all companies listed on the Tehran Stock Exchange from 2009-2015. In this study, content analysis method and the sentence for measurement unit have been used for evaluating health accounting. <br /><strong>Results:</strong> Health accounting measurement showed that regarding the subject, firms had the highest and the lowest disclosures in education and prevention sectors, respectively. Regarding the disclosure method of health accounting, the highest disclosure was of qualitative type and monetary disclosure had the lowest amount. Health accounting disclosure has positive and significant relation with firm value. Corporate governance intensifies the relation between health accounting disclosure and firm value. <br /><strong>Conclusion:</strong> Firms with higher obligations to enforce regulations and corporate governance rules are more inclined to execute hygienic, health and safety guidelines for the staff; owing to the fact that they pay attention to the interest of different interest groups, including the employees. These firms also have proper disclosures in health accounting which positively affects firm value via credit and legitimacy of firm reputation. |
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| ISSN: | 2252-0473 2252-0546 |