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Information Journal Paper

Title

Investigating the Relationship between Managers' Professional Ethics and Information Disclosure of Companies' Social Responsibility

Pages

  101-107

Abstract

 Background: Human societies will be declined without commitment to Professional ethics. Purpose of this study is to investigate the relationship between managers' professional morality and the level of companies’ Social responsibility Information disclosure. Social responsibility includes the collection of tasks and the commitments that the company should do in order to maintain, care and assist to the society in which it acts. Method: This is an applied research and its population is the whole companies accepted in Tehran stock exchange. The sample consists of 54 companies that have been chosen using convenience sampling. To assess the level of disclosure of companies' Social responsibility the Social responsibility pattern and for assessing managers' professional morality the questionnaire was used; the study period includes 2015. To test the hypothesis, the ordinary minimum squares method and cross-sectional method were used. Results: The findings show that after controlling the company's size variables, the ratio of the book value to the market value of equity of shareholders and systematic risk, there is a significant positive relationship between the levels of company managers' professional morality and the level of company's disclosure of Social responsibility. Conclusion: Regarding the findings, it can be claimed that with an increase in the level of professional morality, the level of corporate's Social responsibility Information disclosure is increased. Consequently, it is recommended that to increase the level of Social responsibility, companies pay special attention to professional morality.

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    APA: Copy

    RAHMANI, HALIMEH, RAJAB DOORY, HOSSEIN, & rasooli, abotaleb. (2018). Investigating the Relationship between Managers' Professional Ethics and Information Disclosure of Companies' Social Responsibility. ETHICS IN SCIENCE & TECHNOLOGY, 13(3 ), 101-107. SID. https://sid.ir/paper/122651/en

    Vancouver: Copy

    RAHMANI HALIMEH, RAJAB DOORY HOSSEIN, rasooli abotaleb. Investigating the Relationship between Managers' Professional Ethics and Information Disclosure of Companies' Social Responsibility. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2018;13(3 ):101-107. Available from: https://sid.ir/paper/122651/en

    IEEE: Copy

    HALIMEH RAHMANI, HOSSEIN RAJAB DOORY, and abotaleb rasooli, “Investigating the Relationship between Managers' Professional Ethics and Information Disclosure of Companies' Social Responsibility,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 13, no. 3 , pp. 101–107, 2018, [Online]. Available: https://sid.ir/paper/122651/en

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