DEVELOPING THE CORPORATE SOCIAL RESPONSIBILITY MODEL AND ITS IMPACT ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION

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MOUSAVI S.AHMAD; REZAEI FARZIN; SHAHVEISI FARHAD

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:10 | Issue:33 Page(s): 89-108

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Title

DEVELOPING THE CORPORATE SOCIAL RESPONSIBILITY MODEL AND ITS IMPACT ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION

Author(s)

MOUSAVI S.AHMAD | REZAEI FARZIN | SHAHVEISI FARHAD | Issue Writer Certificate

Keywords

CORPORATE SOCIAL RESPONSIBILITYQ1

QUALITY OF ACCOUNTING INFORMATIONQ1

SUSTAINABILITYQ1

EFFICIENCYQ2

CONFIRMATORY FACTOR ANALYSISQ1

DEAQ2

Abstract

The purpose of research is to identify factors that explain the pattern of reporting and CORPORATE SOCIAL RESPONSIBILITY and CORPORATE SOCIAL RESPONSIBILITY influence on the Quality of information. to achieve this goal, Using various aspects of social responsibility theory based on Carroll, Indicators for economic, legal, ethical, environmental and social was considered and Using CONFIRMATORY FACTOR ANALYSIS, appropriate indicators were selected each dimension. The sample consisted of 87 companies during the period 1385 to 1393 based on data envelopment analysis, the performance was calculated CORPORATE SOCIAL RESPONSIBILITY. The performance index of CORPORATE SOCIAL RESPONSIBILITY to check the effects on the QUALITY OF ACCOUNTING INFORMATION based on panel data and multivariate linear regression and logistic, the results showed that the index of fulfillment of CORPORATE SOCIAL RESPONSIBILITY and predictive value of a positive and significant Relationship exists. Also results showed that the index of fulfillment of CORPORATE SOCIAL RESPONSIBILITY with Feedback value was positive Relationship, but this Relationship was not Significant and the coefficient of performance of CORPORATE SOCIAL RESPONSIBILITY and other qualitative characteristics include the conservatism, Neutrality, Rep faith fullness and completeness was not significant relationship.

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APA: Copy

MOUSAVI, S.AHMAD, REZAEI, FARZIN, & SHAHVEISI, FARHAD. (2017). DEVELOPING THE CORPORATE SOCIAL RESPONSIBILITY MODEL AND ITS IMPACT ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION. MANAGEMENT ACCOUNTING, 10(33), 89-108. SID. https://sid.ir/paper/198868/en

Vancouver: Copy

MOUSAVI S.AHMAD, REZAEI FARZIN, SHAHVEISI FARHAD. DEVELOPING THE CORPORATE SOCIAL RESPONSIBILITY MODEL AND ITS IMPACT ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION. MANAGEMENT ACCOUNTING[Internet]. 2017;10(33):89-108. Available from: https://sid.ir/paper/198868/en

IEEE: Copy

S.AHMAD MOUSAVI, FARZIN REZAEI, and FARHAD SHAHVEISI, “DEVELOPING THE CORPORATE SOCIAL RESPONSIBILITY MODEL AND ITS IMPACT ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION,” MANAGEMENT ACCOUNTING, vol. 10, no. 33, pp. 89–108, 2017, [Online]. Available: https://sid.ir/paper/198868/en

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