The Role of Accounting Information Transparency on the Relationship between Corporate Social Responsibility and Corporate Reputation

Subject Areas :

Fatemeh Sarraf ¹ ( Islamic Azad University, South Tehran Branch )
Mehdi Younesi ² ( Islamic Azad University, Tehran South Branch )

Received: 2019-05-05 Accepted : 2019-07-04 Published : 2018-08-23

Keywords: Corporate Reputation, Tehran Stock Exchange, Corporate Social Responsibility, Accounting Information Transparency,

Abstract :

The purpose of the study is to examine the role of accounting information transparency on the relationship between corporate social responsibility and reputation. Companies listed on Tehran stock exchange during 2008-2017 are regarded as locative and time dimension. 97 companies are selected by eliminated systematic method as sample. In this study, accounting information transparency as moderating variable, corporate social responsibility as independent variable, and reputation as dependent variable were considered. This is a kind of descriptive-correlative study. As data nature, this is a kind of quantitative study and as purpose, this is a kind of applied study. Heterogenity, F-limer and Husman tests are considered as regression pre-test as well. The results show that there is a significant relationship between corporate social responsibility and reputation. Accounting information transparency impacts on the relationship between corporate social responsibility and its reputation.   

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