Razavi Nesab,K. , and Poorzamani,Z. . "Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility", Accounting and Auditing Research, 16, 63, 2024, 39-60. doi: 10.22034/iaar.2024.211305