SOCIAL RESPONSIBILITY, FINANCIAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP REPORTING

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AMIRHOSSEINI ZAHRA; GHOBADI MAESUME

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Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:9 | Issue:28 Page(s): 55-66

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Information Journal Paper

Title

SOCIAL RESPONSIBILITY, FINANCIAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP REPORTING

Author(s)

AMIRHOSSEINI ZAHRA | GHOBADI MAESUME | Issue Writer Certificate

Keywords

RETURN ON ASSETSQ2

INSTITUTIONAL OWNERSHIPQ2

CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL REPORTINGQ2

Abstract

In recent years, corporate social responsibility has been the sensitive topic of interest, and tends to invest in companies that are reporting corporate social responsibility is rising andit has become important in the area of financial reporting, especially in management accounting. Reviews of books show that there is an indirect relationship between social responsibility and INSTITUTIONAL OWNERSHIP. So, this study examined the mediating effect of financial performance on a relationship between corporate social responsibilities and INSTITUTIONAL OWNERSHIP. To this end, in the period 1389 to 1392, 23 investing companies were tested in two stages as research sample. First, the relationship between corporate social responsibility and financial performance was examined and then the relationship between corporate social responsibilities having an INSTITUTIONAL OWNERSHIP considering the effect of mediator of financial performance was evaluated. The results show that there is an effect of mediator of financial performance on the relationship between the social responsibility and INSTITUTIONAL OWNERSHIP.

Cites

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND INVESTMENT EFFICIENCY

References

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APA: Copy

AMIRHOSSEINI, ZAHRA, & GHOBADI, MAESUME. (2016). SOCIAL RESPONSIBILITY, FINANCIAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP REPORTING. MANAGEMENT ACCOUNTING, 9(28), 55-66. SID. https://sid.ir/paper/198838/en

Vancouver: Copy

AMIRHOSSEINI ZAHRA, GHOBADI MAESUME. SOCIAL RESPONSIBILITY, FINANCIAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP REPORTING. MANAGEMENT ACCOUNTING[Internet]. 2016;9(28):55-66. Available from: https://sid.ir/paper/198838/en

IEEE: Copy

ZAHRA AMIRHOSSEINI, and MAESUME GHOBADI, “SOCIAL RESPONSIBILITY, FINANCIAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP REPORTING,” MANAGEMENT ACCOUNTING, vol. 9, no. 28, pp. 55–66, 2016, [Online]. Available: https://sid.ir/paper/198838/en

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