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        1 - The Impact of Corporate Social Responsibility on Financial Performance, Financial Stability and Financial Inclusion in the Iranian Banking Sector
        Seyed hossein Ahmadi Langari Ali khozein
        The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting More
        The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting has become very important. Many countries have considered this concept in order to deal with the problems related to unemployment, poverty, pollution and other social problems, and through the implementation of social activities in a desirable and diverse way, have responded to various foreign groups. Based on social responsibility, banks are committed to carry out their activities for the benefit of society as a whole and to gain their satisfaction. The present study on the impact of corporate social responsibility (CSR) on financial performance (FP), financial stability (FS) and financial inclusion (FI) in the Iranian banking sector, focusing on data from 17 banks over 5 years for the financial period 2016-2020 Was tested by SPSS version 22 with three hypotheses. The results of this study showed that corporate social responsibility has a positive and significant effect on financial performance and financial stability, but the relationship between corporate social responsibility does not have a positive and significant effect on financial inclusion. Manuscript profile
      • Open Access Article

        2 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange
        gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli Dooji
        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 More
        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. Manuscript profile