%0 Journal Article %A parandin, kaveh, shirzadi, Yaser, Hosseini Aghdaei, Somayeh %T The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view %J Financial Accounting and Auditing Research %V 16 %N 64 %P 129-160 %D 2024 %R 10.71608/faar.2024.1073399 %U https://sanad.iau.ir/fa/Article/1073399