Investor's Reaction to the Disclosure Types of Corporate Social Responsibilities
Author(s):
Abstract:
In recent years, the study of corporate social responsibility has become one of the important fields in academic research specially, in accounting. In this research, in order to investigate the impact of qualitative disclosures of this information on investors' decision making, we used three variables including social behaviors, financial status and awareness of investor. Each of these variables have 4, 2 and 2 states, respectively. The ANOV A test was used to examine the hypotheses. The findings suggested that social behaviors disclosure types had a significant effect on decision-making. In general, disclosure of undesirable social behaviors had more significant effect rather than positive behaviors. In weak financial status, these behaviors had more significant effect, but in strong financial status investors had more attention to the positive behaviors. These results were the same for sophisticated and non-sophisticated investors.
Keywords:
Language:
Persian
Published:
Journal Modern Theories of Accounting, Volume:2 Issue: 2, 2012
Pages:
25 to 52
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