نشریه حسابداری و منافع اجتماعی
سال دهم شماره 4 (پیاپی 39، زمستان 1399)

Social responsibility is the commitment of companies to actions that, in addition to serving the interests of the company, also improve the well-being of society. Accordingly, social responsibility is an obligation to which the company must be accountable. In other words, companies have a responsibility to avoid polluting the environment, discriminating in employment matters, disregard for the needs of employees, producing harmful products, and the like that harm the health of society. The purpose of this paper is to investigate the relationship between social responsibility and financial performance and earing response coefficient of firms listed on Tehran Stock Exchange. We investigated the data of 109 firms listed on Tehran Stock Exchange for a period of 7 years from 2010 to 2017. We used The Carroll Index (1979) to measure corporate social responsibility. The results show that social responsibility has a positive significant effect on earning response coefficient. It has also no significant effect on market value to stock value, but has a positive effect on return of assets.

Improving financial performance will not be possible by maximizing profits and benefits alone. Based on social contract theory, society allows the company to operate and they expects the company to serve the interests of all stakeholders. One of the expected benefits of all stakeholders is social responsibility. The special value of a brand and trademark as a brand name also is one of the achievements of social responsibility that leads to improving the financial performance of the company. Therefore, the purpose of this paper is to investigate the effect of social responsibility on the financial performance of the company by considering the moderating role of the value of brand name and trademark. This study uses quantile regression and structural equation modeling to explore the causal linkages among these factors in firms listed on the Tehran Stock Exchange over the period 2011–2015. The results of quantile regression analysis show that the economic dimension of corporate social responsibility and the special value of a brand and trademark are a positive significant effect on all of the quantiles. The brand extension driver provides a significant positive effect on the higher quantiles of firm performance. However, the findings indicate a significant negative effect on firm performance considering the brand loyalty driver.

The purpose of this paper is to investigate the relationship between disclosure of social responsibility information and the accuracy of managers' prediction in firms listed on the Tehran Stock Exchange. According to the hypothesis of transparent disclosure based on the stakeholder theory, these two variables have a positive relationship and according to the hypothesis of opportunistic disclosure based on agency theory, the relationship between these two variables is negative. The study period includes the years 2012 to 2016 and the selected sample consists of 89 companies listed on Tehran Stock Exchange. We used in order to test the hypothesis of the research, also the least squares regression method. The results show that there is a positive significant effect between the disclosure of social responsibility information and the accuracy of managers' prediction, which confirms the hypothesis of transparent disclosure of stakeholder theory.

In recent years, due to the breadth and importance of corporate social responsibility, various researchers have examined new dimensions of this issue and they investigated its relationship with various issues such as corporate governance, corporate financial performance and economic conditions. The statistical population of this study is all firms listed on the Tehran Stock Exchange, which by using the sampling method, we investigated 98 firms for the period 2014 to 2015. For collecting information, we used financial statements of firms listed on the Tehran Stock Exchange as well as related databases. The results show that the emission of greenhouse gases of firms along with their environmental and social performance has a significant effect on the financial performance of firms listed on the Tehran Stock Exchange.

Explaining the criteria of efficiency in any industry, is one of the prerequisites for investing and choosing a company in that industry. Investors of Tehran Stock Exchange use certain criteria for selecting stocks from the banking industry due to the complexity of financial statements and its accounting procedures. The purpose of this paper is to evaluate the banking system of the country in terms of efficiency based on accounting indicators. this paper seeks to answer what are the criteria for accounting efficiency in the Riba banking industry in Iran? And among the criteria in the literature, which criteria are considered by investors and what is the ranking of these criteria? To answer these questions, we used TOPSIS methods. According to the results of paper, Out of 15 accounting efficiency criteria, 10 criteria were approved, which we can refer to the ratio of the reserve of doubtful receivables to facilities and return on equity. From the investors' point of view, the return on equity is the most important factor in examining the shares of banks. The ratio of doubtful receivables to facilities is also the second most effective efficiency indicator from the perspective of investors. In finally, deposit facility percentage is the third indicator selected by investors.

Over the past three decades, major reforms in public administration, especially the establishment of accrual accounting, have been characteristic of the public sector in many countries. The public sector financial system of Iran is also in the process of implementing these reforms, according to the available evidence, that the public sector accounting standards are not fully and properly applied, the purpose of this paper is to examine public sector accounting reforms and the application of public sector accounting standards with focusing on identifying challenges and factors supporting change. The research statistical population is all of experts in the filed of public sector accounting and its reforms; We collected the information needed to answer the main research questions through the distribution of a researcher-made questionnaire in 2018.Expert opinion polls during two Delphi rounds showed that the lack of proper knowledge of standards is the main challenge of applying standards. In addition, training for public sector accountants ranked first among prerequisites and supporting factors. The results of this paper, in addition to evaluating the challenges of applying public sector accounting standards, for the first time examines the prerequisites for applying the standards. Therefore, the results help to develop and improve public sector accounting in Iran.