An Investigation of the Relationship between Profitability and Company Reputations on Corporate Social Responsibility Disclosure in Iran

Subject Areas : Financial Economics

محبوبه خان احمدی ¹ , محسن دستگیر ² , سعید علی احمدی ³

1 - گروه حسابداری، ، واحد اصفهان(خوراسگان)،دانشگاه آزاد اسلامی اصفهان، ایران
2 - گروه حسابداری، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
3 - گروه حسابداری، ، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی اصفهان، ایران

Received: 2021-04-06 Accepted : 2021-06-11 Published : 2021-08-23

Keywords: M39, M14, JEL Classification: M59,

Abstract :

This article aims to investigate the relationship between profitability and corporate reputation to explain the determinants of corporate social responsibility disclosure in Iran. This research has been conducted on companies listed on the Tehran Stock Exchange and based on the information of 127 companies for 2009-2018. In this paper, a multiple regression model in the form of panel data and fixed effects method has been used. The results showed that the company's profitability is a determining factor in disclosing corporate social responsibility in Iran. According to these findings, more profitable companies employed in the capital had better disclosure of social responsibility. The results showed that the company's reputation had not been a determining factor in disclosing corporate social responsibility in Iran. Well-known companies have received the benefits of performing and broadcasting social activities to the desired extent and have reached perfection in this area. Therefore, they do not see the need to disclose current activities.

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