Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between social responsibility, financial crisis and bankruptcy probability with emphasis on companies' quality of earnings in Tehran Stock Exchange

Document Type : Original Article

Authors
sajad khakzad kahag
bagher mokhtari
Financial Expert of Tabriz Power Distribution Company
Abstract
The purpose of this study was to investigate the relationship between social responsibility, financial crisis and bankruptcy probability with emphasis on the company's quality of earnings in Tehran Stock Exchange. The sampled companies of Tehran Stock Exchange were selected according to specific constraints, including a sample of 112 active companies in Tehran Stock Exchange. The domain of the research period consists of a seven-year period based on the financial statements of the companies under study during the years 2011-2017. For testing of assumptions, multivariate linear logistic regression and logistic using EVIEWS software version 9 were used. Is. The results show that there is no statistically significant relationship between social responsibility and earning quality with financial crisis and bankruptcy probability. Also, the quality of profit does not have a significant effect on the relationship between social responsibility, financial crisis and bankruptcy probability
Keywords
financial crisis
bankruptcy probability
social responsibility and profit quality