نگرش مديران در باره ي افشاي اطلاعات حسابداري اجتماعي با شركت هاي پذيرفته شده در بورس اوراق بهادار تهران ( 1386 )

Managementsʹ Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE

This paper investigates managementsʹ perceptions about social accounting information disclosures of accepted manufacturing companies listed in Tehran Stock Exchange. This research is based on political economy theory, legitimacy theory and stakeholdersʹ theory. According to the theories, if companies disclose this information voluntary, managers only will disclosure information that present good image of firm. In this survey we accumulate required data about manufacturing companies use a questionnaire. In the research we study manufacturing companies listed in Tehran Stock Exchange. Conclusions of research is exactly according with above theories and indicate that Iranian managers will disclose social benefits and welfare conditions of their employees, but will not disclose social costs information of their firms