The mediating role of comparing financial statements in the impact of corporate social responsibility on financial performance in companies listed on the Tehran Stock Exchange.

Financial performance has always been one of the topics raised in the field of financial literature and is the main concern of business managers in any type of organization because financial performance indicates organizational health and ultimately causes its survival. Social responsibility and comparability of financial statements can be mentioned among the factors affecting financial performance. Social responsibility is a set of duties and obligations that the organization must perform in order to preserve and care for and help the society in which it operates. The comparability of financial statements is considered as one of the most important features of accounting information, which is known to help investors make informed decisions. The purpose of this research is to investigate the mediating role of comparing financial statements in the impact of corporate social responsibility on financial performance in companies listed on the Tehran Stock Exchange. The statistical population of this research is the member companies of Tehran Stock Exchange from 1393 to 1400, and finally 120 companies were examined by systematic elimination method. The research hypothesis was investigated through regression using the generalized least squares method. According to the obtained results, corporate social responsibility has a positive and significant effect on financial performance and comparability of financial statements. Comparability of financial statements has a positive and significant effect on financial performance. Comparability of financial statements has a positive and significant mediating role in the impact of corporate social responsibility on financial performance.