The Value Relevance of Corporate Responsibility Reporting

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HASAS E YEGANEH YAHYA; Sohrabi Hossein Ali; Ghavasi Mohammad

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:45 Page(s): 1-20

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Information Journal Paper

Title

The Value Relevance of Corporate Responsibility Reporting

Author(s)

HASAS E YEGANEH YAHYA | Sohrabi Hossein Ali | Ghavasi Mohammad | Issue Writer Certificate

Keywords

Corporate Responsibility ReportingQ1

Value RelevanceQ1

Financial StatementsQ1

Modified Ohlson ModelQ1

Abstract

Corporate Responsibility Reporting is associated to economical, ethical, social and environmental aspects of corporate activities. Therefore, whether shareholders consider Corporate Responsibility Reporting’ s information in stock valuation is important. In this study, using the hassel et al. Modified Ohlson Model, we investigate the role of Corporate Responsibility Reporting on firm valuation by investors. Level of Corporate Responsibility Reporting is measured using a model developed by Hassas Yeganeh & Barzegar. Results from 44 firms listed in Tehran Securities Exchange (205 firm-year observation) suggest that firm value is positively correlated with degree of social responsibility disclosure. Moreover, results suggest that financial information and CSR combined explains market valuations better than only financial information.

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APA: Copy

HASAS E YEGANEH, YAHYA, Sohrabi, Hossein Ali, & Ghavasi, Mohammad. (2020). The Value Relevance of Corporate Responsibility Reporting. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(45 ), 1-20. SID. https://sid.ir/paper/198000/en

Vancouver: Copy

HASAS E YEGANEH YAHYA, Sohrabi Hossein Ali, Ghavasi Mohammad. The Value Relevance of Corporate Responsibility Reporting. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(45 ):1-20. Available from: https://sid.ir/paper/198000/en

IEEE: Copy

YAHYA HASAS E YEGANEH, Hossein Ali Sohrabi, and Mohammad Ghavasi, “The Value Relevance of Corporate Responsibility Reporting,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 45 , pp. 1–20, 2020, [Online]. Available: https://sid.ir/paper/198000/en

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