Corporate Social Responsibility and Compare Financial Statements

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JAMSHIDINAVID BABAK; MANSOURI MARYAM

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: ADVANCES IS FINANCE AND INVESTMENT Year:2021 | Volume:2 | Issue:2 Page(s): 59-86

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Information Journal Paper

Title

Corporate Social Responsibility and Compare Financial Statements

Author(s)

JAMSHIDINAVID BABAK | MANSOURI MARYAM | Issue Writer Certificate

Keywords

Stakeholder Theory

Agency Theory

Comparability of Financial Statements

Corporate Social Responsibility

Abstract

Provision and presentation of quality information is a prerequisite for decision making by stakeholders of business units. One of the features of this information is having the ability to compare with other peer companies, as one of the quality features of this information. Social responsibility can affect the qualitative characteristics of financial reporting. Therefore, the purpose of this study is to investigate the relationship between Corporate Social Responsibility and the ability to compare financial statements as one of the most important features of financial reporting. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 20102020 were analyzed using multivariate linear regression. Findings showed that there is a positive and significant relationship between Corporate Social Responsibility and the ability to compare financial statements. Based on these findings, it can be said that social responsibility obliges company managers to adhere to their ethical commitments and provide accurate and quality information to their stakeholders. To do this, they use quality and similar standards and procedures that help reduce information asymmetries at the company level, employees, stakeholders, peer companies and even the capital market.

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APA: Copy

JAMSHIDINAVID, BABAK, & MANSOURI, MARYAM. (2021). Corporate Social Responsibility and Compare Financial Statements. ADVANCES IS FINANCE AND INVESTMENT, 2(2 ), 59-86. SID. https://sid.ir/paper/390202/en

Vancouver: Copy

JAMSHIDINAVID BABAK, MANSOURI MARYAM. Corporate Social Responsibility and Compare Financial Statements. ADVANCES IS FINANCE AND INVESTMENT[Internet]. 2021;2(2 ):59-86. Available from: https://sid.ir/paper/390202/en

IEEE: Copy

BABAK JAMSHIDINAVID, and MARYAM MANSOURI, “Corporate Social Responsibility and Compare Financial Statements,” ADVANCES IS FINANCE AND INVESTMENT, vol. 2, no. 2 , pp. 59–86, 2021, [Online]. Available: https://sid.ir/paper/390202/en

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