INVESTIGATING THE RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND FINANCIAL REPORTING QUALITY OF TEHRAN STOCK EXCHANGE COMPANIES

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KABIRI HABIBEH; MOHAMMADZADEH SALTEH HAYDAR

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Journal: WOMAN & STUDY OF FAMILY Year:2014 | Volume:6 | Issue:24 Page(s): 67-83

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Title

INVESTIGATING THE RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND FINANCIAL REPORTING QUALITY OF TEHRAN STOCK EXCHANGE COMPANIES

Author(s)

KABIRI HABIBEH | MOHAMMADZADEH SALTEH HAYDAR | Issue Writer Certificate

Keywords

SOCIAL RESPONSIBILITYQ2

FINANCIAL REPORTING QUALITYQ2

EARNINGS PERSISTENCEQ2

EARNINGS PREDICTABILITYQ2

Abstract

This study investigated the relationship between SOCIAL RESPONSIBILITY and FINANCIAL REPORTING QUALITY of Tehran Stock Exchange companies. In this study, we used the standard questionnaires to measure SOCIAL RESPONSIBILITY and the three criteria in order to calculate the quality of financial reporting, accruals quality, earnings stability and predictability of earnings. In this study, 78 companies which are listed at Tehran Stock Exchange were evaluated in the period of 2007-2011.The three control variables are firm size, ratio of market value to book value and financial leverage. The data related to FINANCIAL REPORTING QUALITY and corporate SOCIAL RESPONSIBILITY were gathered from companies’ financial statements and a researcher –made questionnaire. After assessing the reliability of the questionnaire, we divided it among the members of the sample; then by using SPSS software, we analyzed the data and tested the hypotheses. The results show that there is no relationship between SOCIAL RESPONSIBILITY and accruals quality and earnings stability. But SOCIAL RESPONSIBILITY has a positive influence on EARNINGS PREDICTABILITY.

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APA: Copy

KABIRI, HABIBEH, & MOHAMMADZADEH SALTEH, HAYDAR. (2014). INVESTIGATING THE RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND FINANCIAL REPORTING QUALITY OF TEHRAN STOCK EXCHANGE COMPANIES. WOMAN & STUDY OF FAMILY, 6(24), 67-83. SID. https://sid.ir/paper/206324/en

Vancouver: Copy

KABIRI HABIBEH, MOHAMMADZADEH SALTEH HAYDAR. INVESTIGATING THE RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND FINANCIAL REPORTING QUALITY OF TEHRAN STOCK EXCHANGE COMPANIES. WOMAN & STUDY OF FAMILY[Internet]. 2014;6(24):67-83. Available from: https://sid.ir/paper/206324/en

IEEE: Copy

HABIBEH KABIRI, and HAYDAR MOHAMMADZADEH SALTEH, “INVESTIGATING THE RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND FINANCIAL REPORTING QUALITY OF TEHRAN STOCK EXCHANGE COMPANIES,” WOMAN & STUDY OF FAMILY, vol. 6, no. 24, pp. 67–83, 2014, [Online]. Available: https://sid.ir/paper/206324/en

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