Conservatism and Social Responsibility: Emphasizing the Role of Macroeconomic Uncertainty

Articles in Press

Document Type : Original Article

Authors

1 PhD in Accounting, University of Mazandaran and Assistant Professor, Department of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad

2 PhD in Accounting, Science and Research Branch, Islamic Azad University, Tehran

3 PhD student in Accounting, Mazandaran University and a member of the Faculty of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad.

4 Master of Accounting, non-profit institute of higher education, Shandiz, Mashhad

10.48301/kssa.2023.350520.2194

Abstract

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

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Karafan Quarterly Scientific Journal

Articles in Press, Accepted Manuscript
Available Online from 28 May 2023

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History

  • Receive Date: 20 August 2022
  • Revise Date: 03 May 2023
  • Accept Date: 28 May 2023

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