The study of the relationship between ethics in accounting and social responsibility in companies admitted to Tehran Stock Exchange
Message:
Abstract:
The purpose of this paper is to investigate the relationship between ethics in accounting and social responsibility in Tehran Stock Exchange companies. The firm's social responsibility includes ongoing commitments that emerge from firms and morally in the economic environment to improve the quality of life of the workforce and those close to them. The social responsibility of the firm in pursuit of the interests of the society as it strives to protect all the people of the community from their rights and not to pursue economic activities solely for the sake of financial gain. The purpose of this research is to apply a post-event study. Also, to investigate the relationship between variables, regression analysis is used as a subset of correlation research, so the present study is a correlation between the nature and method of descriptive-correlational type. The statistical population of the study includes the data of Tehran Stock Exchange companies. Sampling method was selected randomly and with restrictions according to the systematic elimination rule of 141 companies. The results of the research show that considering the significance level of all the variables in the research, it can be said that the legal, moral, and ethical responsibilities affect accounting ethics.
Article Type:
Research/Original Article
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:2 Issue:7, 2019
Pages:
1 - 19
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