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Open Access Article
1 - Developing a model to improve the credit of companies based on financial reporting and social responsibilities
Dariush Ghorbani Mostafa Ghasemi Abdolreza MohseniPurpose: The purpose of this research is to investigate the influential factors for improving the credit rating of companies based on financial reporting and social responsibilities.Methodology: This study is a fundamental research that formulates a model to improve the MorePurpose: The purpose of this research is to investigate the influential factors for improving the credit rating of companies based on financial reporting and social responsibilities.Methodology: This study is a fundamental research that formulates a model to improve the credit rating of companies based on financial reporting and social responsibilities. It provides insights for other studies and addresses some credit-related issues. Additionally, a quantitative approach has been employed in this research. The sample size was estimated to be 384 individuals using the Morgan table. The determinants of companies' credit rating based on financial reporting and social responsibilities were analyzed through Grounded Theory.Findings: The result of this process led to the development of a paradigmatic pattern consisting of six main categories: causal conditions, central phenomenon, intervening conditions, background conditions, strategies, and consequences. Twenty interviews were conducted, which resulted in the identification of 16 fundamental categories: organizational factor, environmental factor, specialized factor, organizational commitment factor, organizational goals factor, strategic (management) factor, structural factor, human factor, knowledge factor, requirement factor, professional environment factor, progress factor, supportive factor, foundational factor, and efficiency factor. These dimensions comprise the pattern for improving the credit rating of companies based on financial reporting and social responsibilities.Originality / Value: The results obtained from the structural equations demonstrate a significant relationship between causal factors and central phenomenon, between central phenomenon and strategic factors, between background factors and strategic factors, between intervening factors and strategic factors, and between strategic factors and consequences. Manuscript profile
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