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Corporate social responsibility and financial accounting concepts: evidence from an emerging market

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  • Shaban Mohammadi
  • Hadi Saeidi

Abstract

Purpose - The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on financial accounting concepts (including the stock return, real earnings management, information asymmetry and financial performance) in Iranian companies listed in stock exchanges. Design/methodology/approach - This is descriptive-correlational and applied research. The statistical population of this research is all companies listed on Tehran Stock Exchange, and the research period is from 2012 to 2018. Using the screening method a sample of 150 companies was selected. Multivariate regression and the software Eviews 10 were used for data analysis and hypothesis testing. Findings - The results indicated that CSR has a significant effect on stock return; however, it does not have a significant effect on real earnings management. CSR has a significant effect on information asymmetry and financial performance. Originality/value - The present study is the first research conducted on CSR and financial concepts in Iran. The results of this study contribute to the literature by introducing social responsibility to financial accounting variables and provide suggestions for capital market participants. Social responsibility has received growing attention from many companies and managers, as it influences the interests of indirect stakeholders in addition to direct ones. CSR reporting can enhance the development of scientific and cultural skills by promoting a culture of knowledge acquisition and knowledge creation, leading to a reduced gap between the expectations of economic enterprises and the community.

Suggested Citation

  • Shaban Mohammadi & Hadi Saeidi, 2022. "Corporate social responsibility and financial accounting concepts: evidence from an emerging market," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(3), pages 740-764, January.
    • Handle: RePEc:eme:sampjp:sampj-10-2019-0364
    DOI: 10.1108/SAMPJ-10-2019-0364
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    Citations

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    Cited by:

    1. Ameen Qasem & Bazeet Olayemi Badru & Belal Ali Ghaleb & Shaker Dahan AL-Duais & Adel Ali Al-Qadasi, 2024. "Corporate social responsibility disclosure in Saudi companies: analysing the impact of board independence in family and non-family companies," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-18, December.
    2. Yadong Wang & Khaldoon Albitar & Imad Chbib, 2024. "Connecting the dots: A systematic review of corporate social responsibility, information asymmetry, and economic implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 5012-5031, September.
    3. Alkis Thrassou & Giuseppe Festa, 2023. "Contemporary Organizational Sustainability: The Symbiotic Relationship Between Business and Society," FIIB Business Review, , vol. 12(2), pages 115-119, June.

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