Department of Accounting, Faculty of Humanities, Islamic Azad University, Urmia branch, Urmia, Iran
Abstract
The purpose of this research is to investigate the relationship between conditional conservatism and social responsibility of companies listed on the Tehran Stock Exchange. For this purpose, in this research, four measures of disclosure of information related to employee relations, disclosure of information related to social participation, disclosure of information related to production, and disclosure of information related to the environment were considered as dependent variables. The statistical population of the current research is the companies active in the Tehran Stock Exchange. For this purpose, 87 companies were selected between 1394-1398. In this research, multivariate regression analysis using mixed data method with fixed effects was used to examine the hypotheses. The research results show that there is a positive and significant relationship between conditional conservatism and social responsibility criteria.
Bahri sales,J. and Farokhi,E. (2023). Investigating the relationship between conditional conservatism and social responsibility. Journal of Accounting and Management Vision, 6(80), 40-68.
MLA
Bahri sales,J. , and Farokhi,E. . "Investigating the relationship between conditional conservatism and social responsibility", Journal of Accounting and Management Vision, 6, 80, 2023, 40-68.
HARVARD
Bahri sales J., Farokhi E. (2023). 'Investigating the relationship between conditional conservatism and social responsibility', Journal of Accounting and Management Vision, 6(80), pp. 40-68.
CHICAGO
J. Bahri sales and E. Farokhi, "Investigating the relationship between conditional conservatism and social responsibility," Journal of Accounting and Management Vision, 6 80 (2023): 40-68,
VANCOUVER
Bahri sales J., Farokhi E. Investigating the relationship between conditional conservatism and social responsibility. Journal of Accounting and Management Vision, 2023; 6(80): 40-68.
