Impact of corporate social responsibility disclosure on the accounting, economic and market-based measures of corporate performance evaluation

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KORDESTANI GHOLAMREZA; GhaderzadeH Seyed Karim; HAGHIGHAT HAMID

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Paper Information

Journal: Journal of Accounting Advances Year:2018 | Volume:10 | Issue:1 (74/3) Page(s): 187-217

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Information Journal Paper

Title

Impact of corporate social responsibility disclosure on the accounting, economic and market-based measures of corporate performance evaluation

Author(s)

KORDESTANI GHOLAMREZA | GhaderzadeH Seyed Karim | HAGHIGHAT HAMID | Issue Writer Certificate

Keywords

Corporate Social ResponsibilityQ1

Economic PerformanceQ1

Market PerformanceQ1

Accounting PerformanceQ1

Abstract

Introduction: From the earliest classic studies by Bowen (1953), Carroll (1979), Friedman (1984), the importance of Corporate Social Responsibility (CSR) and its impact on society have been explored from various viewpoints. However, their opinions are divided on the need for Corporate Social Responsibility. Some studies with a positive appraisal of Corporate Social Responsibility argued that a corporation has a duty to society, whereas others such as Friedman (1962, 1970) reported that a corporation only has the duty to maximize its benefit within the fence of law and minimum ethical restrictions. Summarizing literature shows that the literature findings have been mixed until now, and so further research is needed. On this basis, the aim of this paper is to examine the impact of social responsibility disclosure on accounting, economic and marketbased Measures of Performance Evaluation of Iranian Companies. . . .

Cites

Improving Hospital Financial Performance: Application of Social Responsibility Future Research

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APA: Copy

KORDESTANI, GHOLAMREZA, GhaderzadeH, Seyed Karim, & HAGHIGHAT, HAMID. (2018). Impact of corporate social responsibility disclosure on the accounting, economic and market-based measures of corporate performance evaluation. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(1 (74/3) ), 187-217. SID. https://sid.ir/paper/359681/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, GhaderzadeH Seyed Karim, HAGHIGHAT HAMID. Impact of corporate social responsibility disclosure on the accounting, economic and market-based measures of corporate performance evaluation. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2018;10(1 (74/3) ):187-217. Available from: https://sid.ir/paper/359681/en

IEEE: Copy

GHOLAMREZA KORDESTANI, Seyed Karim GhaderzadeH, and HAMID HAGHIGHAT, “Impact of corporate social responsibility disclosure on the accounting, economic and market-based measures of corporate performance evaluation,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 1 (74/3) , pp. 187–217, 2018, [Online]. Available: https://sid.ir/paper/359681/en

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