Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, Raja University, Qazvin, Iran.

2 Assistant Professor, Department of Accounting, Razi University, Kermanshah, Iran.

3 Associate Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.

Abstract

The purpose of this study is to identify effective factors and explain the corporate social responsibility reporting model and the impact of corporate social responsibility on the earnings quality. In order to achieve this goal, using various dimensions of social responsibility based on Carroll's theory were considered indicators for the economic, legal, ethical, environmental and social dimensions. By using a confirmatory factor analysis method, suitable indicators for each of these dimensions were selected. A sample of 87 companies during the period of 2005 to 2014 based on the data envelopment analysis method, the rate of corporate social responsibility was calculated. Then, in order to study the effect of corporate social responsibility on earnings quality by employing panel data and multivariate linear regression, the results show that corporate social responsibility plays a significant and positive relationship with the earnings quality.

Keywords

Accounting and Auditing Research
Volume 10, Issue 39
October 2018
Pages 167-188

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