نوع مقاله : مقاله پژوهشی (کاربردی)
نویسندگان
1 دانش آموخته دکتری حسابداری دانشگاه مازندران و استادیار گروه حسابداری موسسه آموزش عالی غیرانتفاعی شاندیز, مشهد
2 دانش آموخته دکتری حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران
3 دانشجوی دکتری حسابداری دانشگاه مازندران و عضو هیئت علمی گروه حسابداری موسسه آموزش عالی
4 کارشناسی ارشد حسابداری، موسسه آموزش عالی غیرانتفاعی شاندیز، مشهد
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Fulfilling the social responsibility of companies is a kind of response to the expectations of the society in which they operate. Based on this, although there are limitations in the resources available to managers, managers have the duty of thinking about the general interests of the society. The main purpose of this research is to investigate the effect of accounting conservatism on social responsibility. To advance the purpose of the research, 117 listed companies were selected for the years 2014 to 2020 by screening method. In order to measure the social responsibility variable, four economic, legal, ethical and socio-environmental dimensions were used based on the principal component analysis (PCA) method. Also, correlation and multivariate regression methods were used to test the research hypotheses. The results of the research showed that with the improvement of the level of social responsibility, the level of accounting conservatism will increase. Also, the results show that macroeconomic uncertainty can have a significant negative effect on the relationship between social responsibility performance and accounting conservatism
کلیدواژه‌ها [English]
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