TAILIEUCHUNG - Empirical study on the effective factors of social responsibility disclosure of Iranian companies

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees. | Empirical study on the effective factors of social responsibility disclosure of Iranian companies

• Kinh tế học
• CSR disclosure
• Firm size
• Audit fees
• Financial leverage
• Social responsibility disclosure
• Corporate social responsibility
• Empirical evidence
• Human resources
• Corporate governance
• Summary of Doctoral thesis
• Corporate governance on the extent
• Corporate social responsibility disclosure
• Listed enterprises in Vietnam
• CSR disclosure of listed companies
• Independent directors
• Stakeholder theory
• Corporate social responsibility disclosure between Japan
• Two national contexts
• Content analysis
• Corporate Financial Performance
• Return on Equity
• Return on Assets
• Audit committee
• Egyptian stock exchange
• Legitimacy theory
• Summary of Doctorral dissertation
• Summary of Doctorral dissertation in Economics
• Corporate social responsibility reports
• Financial performance
• Listed companies on Vietnam’s stock market
• Affecting factors
• Annual reports
• Environmental reporting
• Implications for Vietnam
• Sustainability report
• Sustainability report practices
• Significant positive correlation
• Quality sustainability disclosure