Corporate Social Responsibility and Financial Reporting Quality
الموضوعات : International Journal of Finance, Accounting and Economics Studies
1 - Assitant professor, Department of Accounting, Kangavar branch, Islamic Azad University, Kangavar, Iran.
الکلمات المفتاحية: Accruals Quality, accounting conservatism, FRQ, earnings management, CSR,
ملخص المقالة :
The society has gradually realized that the actions of the companies in the society have consequences for them and are monitored by the stakeholders. By disclosing the financial and non-financial information of the companies, companies can fulfill part of their responsibility towards the society and provide a better decision-making ground for the stakeholders. The purpose of this research is to examine the relationship between social responsibility and the quality of financial reporting in companies listed on the Tehran Stock Exchange. For this purpose, 184 companies were selected during the years 1395 to 1400 using the Tobit method for panel data. Research findings show that the quality of financial reporting improves with the increase of social responsibility disclosure. The results of this research help to enrich, improve, and increase knowledge in social responsibility research, and investors can consider the proper performance of corporate social responsibility based on signaling theory as a sign of improving the quality of financial reporting.
