nvestigate the relationship between social responsibility and tax evasion and profit management Companies admitted to the Tehran Stock Exchange
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
Corporate social responsibility is the same beliefs and beliefs of companies, and thus states that corporate actions (tax evasion and profit management, etc.) are beneficial to the benefit of all stakeholders, including shareholders, employees, society, government, and so on. So the real attention to corporate social responsibility, namely, the elimination of earnings management from financial statements and directors' decisions, and the presentation of real and non-distorted tax reports and figures, are one of the important issues of corporate social responsibility. In this regard, the purpose of this research is to explain the relationship between social responsibility with tax evasion and earnings management in companies admitted to the Tehran Stock Exchange. This research is descriptive research according to the type of purpose, applied research, and from the perspective of data collection. The statistical population of this research includes all companies accepted in Tehran Stock Exchange. Using restrictions and completed completed questionnaires, 82 companies were selected as statistical sample. To analyze the data, regression tests and Pearson correlation coefficient were used to explain the relationship and the predictive value of the variables and test the hypotheses. The results showed that there is a significant relationship between social responsibility and tax evasion and earnings management of the companies listed in Tehran Stock Exchange. There is also a significant relationship between economic, legal, ethical and humanitarian dimensions of social responsibility with dependent variables of research.
Keywords:
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:2 Issue: 7, 2019
Pages:
49 to 65
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