Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange

Subject Areas : Journal of Capital Market Analysis

gholamreza Taherpour ¹ , Ali khozein ² , Arash naderian ³ , jemadverdi Gorganli Dooji ⁴

1 - Doctoral student. Faculty of Accounting. Department of Accounting, Islamic Azad University, Aliabad Katul branch, Aliabad Katul, Iran.
2 - Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
3 - Department of Accounting, Ali Abadkatol Branch, Islamic Azad University, Ali Abadkatol, Iran
4 - Assistant Prof ,Department of Accounting, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran

Received: 2023-07-24 Accepted : 2024-03-06 Published : 2024-03-26

Keywords: Disclosure of corporate social responsibility, accrual transparency of financial reporting, financial health.,

Abstract :

The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units.