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The Effect of Mandatory Corporate Social Responsibility on Accounting Conservatism in Tehran Stock Exchange Corporations

Abbas Rezazadeh Karsalari (), Mehdi Aghaee and Fatemeh Ghasemi

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 3, 120-125

Abstract: The present research investigates the effect of mandatory corporate social responsibility (CSR) components on accounting conservatism in Tehran stock exchange corporations. The information panel regression analysis has been applied to a sample of 100 listed corporations in Tehran stock exchange during the period 2011-2016. The results show that the mandatory CSR components have a negative effect on the accounting conservatism in Tehran stock exchange corporations. The indicators of cash flow and depreciation cost ratios have a positive effect on conservatism. This research will help managers develop effective CSR policies required to achieve a better financial performance in the long run. It also provides insights for corporations on the role of CSR in acquiring future profits.

Keywords: Social Responsibility (SR) components; cash flow ratio; depreciation cost ratio; accounting conservatism (search for similar items in EconPapers)
Date: 2017
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