Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality

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MOUSAVI SEYYED AHMAD; SHAHVEISI FARHAD; REZAEI FARZIN

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:39 Page(s): 167-188

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Information Journal Paper

Title

Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality

Author(s)

MOUSAVI SEYYED AHMAD | SHAHVEISI FARHAD | REZAEI FARZIN | Issue Writer Certificate

Keywords

Corporate Social ResponsibilityQ1

Earnings QualityQ2

Confirmatory Factor AnalysisQ1

Data Envelopment AnalysisQ2

Abstract

The purpose of this study is to identify effective factors and explain the Corporate Social Responsibility reporting model and the impact of Corporate Social Responsibility on the Earnings Quality. In order to achieve this goal, using various dimensions of social responsibility based on Carroll's theory were considered indicators for the economic, legal, ethical, environmental and social dimensions. By using a Confirmatory Factor Analysis method, suitable indicators for each of these dimensions were selected. A sample of 87 companies during the period of 2005 to 2014 based on the Data Envelopment Analysis method, the rate of Corporate Social Responsibility was calculated. Then, in order to study the effect of Corporate Social Responsibility on Earnings Quality by employing panel data and multivariate linear regression, the results show that Corporate Social Responsibility plays a significant and positive relationship with the Earnings Quality.

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APA: Copy

MOUSAVI, SEYYED AHMAD, SHAHVEISI, FARHAD, & REZAEI, FARZIN. (2018). Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(39 ), 167-188. SID. https://sid.ir/paper/157347/en

Vancouver: Copy

MOUSAVI SEYYED AHMAD, SHAHVEISI FARHAD, REZAEI FARZIN. Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(39 ):167-188. Available from: https://sid.ir/paper/157347/en

IEEE: Copy

SEYYED AHMAD MOUSAVI, FARHAD SHAHVEISI, and FARZIN REZAEI, “Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 39 , pp. 167–188, 2018, [Online]. Available: https://sid.ir/paper/157347/en

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