Examining the Relationship between Social Responsibility and Disclosure of Remuneration Paid to Board of Directors
الموضوعات :
Hamidreza Ghiabi
1
(Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran.)
الکلمات المفتاحية: participation, social participation, Disclosure of social, Board bonus, Disclosure of information, employee relations,
ملخص المقالة :
companies' continuity, because all companies have some relations with the society;Therefore, the society provides long-term survival of the company.In this way, companies in addition to economic responsibility, must take responsibilityof social issues. Therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social responsibilityand disclosure of remuneration paid to board of directors within the years1388 to 1392. The study sample consist of 55 company that were selected by systematicremoval, that, there are a total of 275 years of companies. In this study, forexamining the hypothesis, the person's correlation coefficient and t test were used.In order to analyzing data and testing study hypothesis EVIEWS software wasused, after designing and testing hypothesis which has done by dividing each subhypothesis,it was concluded that there is a reasonable relationship between thefactors social responsibility (employed relations and social participation) andBoard Bonus.
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