The relationship between underinvestment and overinvestment in social responsibility with Earnings quality in listed companies on the Tehran Stock Exchange: the moderating role of audit quality

Subject Areas :

mahdi filsaraei ¹ , mostafa samani ²

1 - Department of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran
2 - MSc., Faculty of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran

Received: 2023-06-28 Accepted : 2023-12-23 Published : 2025-12-10

Keywords: Social responsibility, Earning, Earnings quality, Audit quality,

Abstract :

The aim of the current research is the relationship between underinvestment and overinvestment in social responsibility with Earnings quality in listed companies on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive and correlational in terms of research method. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange during the years 2017-2021. In order to select the statistical sample, the targeted elimination method was used, and after applying the relevant criteria, 172 companies were selected as the statistical sample. In this research, regression analysis has been used to test the research hypotheses. The results of the research hypothesis test showed that there is a direct (inverse) and significant relationship between over-investment (under-investment) in social responsibility and earnings quality. Also, audit quality strengthens the relationship between overinvestment (underinvestment) in social responsibility and profit earnings. The results of the research hypothesis test showed that there is a direct (inverse) and significant relationship between over-investment (under-investment) in social responsibility and earnings quality. Also, audit quality strengthens the relationship between overinvestment (underinvestment) in social responsibility and profit earnings.

References:

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