MANAGEMENTS' PERCEPTIONS ABOUT SOCIAL ACCOUNTING INFORMATION DISCLOSURES: LISTED COMPANIES IN TSE

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FOROUGHI DARYOUSH; MIRSHAMS SHAHSHAHANI M.; POURHOSSEIN S.

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

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2008 | Volume:15 | Issue:52 Page(s): 55-77

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Title

MANAGEMENTS' PERCEPTIONS ABOUT SOCIAL ACCOUNTING INFORMATION DISCLOSURES: LISTED COMPANIES IN TSE

Author(s)

FOROUGHI DARYOUSH | MIRSHAMS SHAHSHAHANI M. | POURHOSSEIN S. | Issue Writer Certificate

Keywords

LEGITIMACY THEORYQ2

POLITICAL ECONOMY THEORYQ3

STAKEHOLDER THEORYQ3

CORPORATE SOCIAL REPORTINGQ3

Abstract

This paper investigates managements' perceptions about social accounting information disclosures of accepted manufacturing companies listed in Tehran Stock Exchange. This research is based on POLITICAL ECONOMY THEORY, LEGITIMACY THEORY and stakeholders’ theory. According to the theories, if companies disclose this information voluntary, managers only will disclosure information that present good image of firm. In this survey we accumulate required data about manufacturing companies use a questionnaire. In the research we study manufacturing companies listed in Tehran Stock Exchange.Conclusions of research is exactly according with above theories and indicate that Iranian managers will disclose social benefits and welfare conditions of their employees, but will not disclose social costs information of their firms.

Cites

References

THE EFFECT OF SOCIAL ACCOUNTING INFORMATION ON INVESTORS, DECISION MAKING

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APA: Copy

FOROUGHI, DARYOUSH, MIRSHAMS SHAHSHAHANI, M., & POURHOSSEIN, S.. (2008). MANAGEMENTS' PERCEPTIONS ABOUT SOCIAL ACCOUNTING INFORMATION DISCLOSURES: LISTED COMPANIES IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(52), 55-77. SID. https://sid.ir/paper/8089/en

Vancouver: Copy

FOROUGHI DARYOUSH, MIRSHAMS SHAHSHAHANI M., POURHOSSEIN S.. MANAGEMENTS' PERCEPTIONS ABOUT SOCIAL ACCOUNTING INFORMATION DISCLOSURES: LISTED COMPANIES IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2008;15(52):55-77. Available from: https://sid.ir/paper/8089/en

IEEE: Copy

DARYOUSH FOROUGHI, M. MIRSHAMS SHAHSHAHANI, and S. POURHOSSEIN, “MANAGEMENTS' PERCEPTIONS ABOUT SOCIAL ACCOUNTING INFORMATION DISCLOSURES: LISTED COMPANIES IN TSE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 52, pp. 55–77, 2008, [Online]. Available: https://sid.ir/paper/8089/en

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