Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the moderating role of ownership concentration on the relationship between corporate social responsibility performance and information asymmetry in companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
faezeh rostami 1
mohammadreza abdoli 2
maryam shahri 3
1 Master of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
2 Professor of Accounting Department, Shahrood Branch. Islamic Azad University, Shahrood, Iran.
3 Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
Abstract
The main purpose of this research is to investigate the moderating role of ownership concentration on the relationship between corporate social responsibility performance and information asymmetry in 105 companies admitted to the Tehran Stock Exchange between 1395 and 1400. Data extraction was used from the databases of Kodal and the Stock Exchange Organization; And finally, the collected data was analyzed using Eviews 10th edition econometric software, and the results obtained from the first hypothesis of the research showed that there is a significant relationship between the performance of corporate social responsibility and information asymmetry, and the results obtained from the second hypothesis showed that Ownership structure weakens the negative relationship between corporate social responsibility performance and information asymmetry.
Keywords
Ownership concentration
corporate social responsibility performance
information asymmetry

Subjects