Social Responsibility, Financial Performance and Institutional Ownership Reporting

In recent years, corporate social responsibility has been the sensitive topic of interest, and tends to invest in companies that are reporting corporate social responsibility is rising andit has become important in the area of financial reporting, especially in management accounting. Reviews of books show that there is an indirect relationship between social responsibility and institutional ownership. So, this study examined the mediating effect of financial performance on a relationship between corporate social responsibilities and institutional ownership. To this end, in the period 1389 to 1392,23 investing companies were tested in two stages as research sample. First, the relationship between corporate social responsibility and financial performance was examined and then the relationship between corporate social responsibilities having an institutional ownership considering the effect of mediator of financial performance was evaluated. The results show that there is an effect of mediator of financial performance on the relationship between the social responsibility and institutional ownership.