تبيين ايفاي مسئوليت پذيري اجتماعي شركت ها و تأثير آن بر خصوصيات كيفي اطلاعات مالي

Developing the corporate social responsibility Model and its impact on the Qualitative Characteristics of Financial Information

هدف اين پژوهش، شناسايي عوامل مؤثر و تبيين ايفاي مسئوليت اجتماعي شركت ها و تأثير آن بر خصوصيات كيفي اطلاعات حسابداري است. براي دستيابي به اين هدف، با بكارگيري ابعاد مختلف مسئوليت اجتماعي مبتني بر نظريه كارول، شاخص هايي براي ابعاد اقتصادي، قانوني، اخلاقي، محيطي و اجتماعي در نظرگرفته شد و با بكارگيري روش تحليل عاملي تأييدي، شاخص هاي مناسب هر يك از ابعاد مذكور انتخاب گرديد. نمونه آماري شامل 87 شركت طي دوره ي زماني 1385 تا 1393 است. براي اندازه گيري ميزان كارايي شركت ها به لحاظ ايفاي مسئوليت اجتماعي از روش تحليل پوششي داده ها استفاده شده است. بر اساس روش داده هاي تركيبي و تجزيه و تحليل رگرسيون خطي چند متغيره و لجستيك، يافته هاي پژوهش نشان داد كه بين ايفاي مسئوليت پذيري اجتماعي شركت ها و ارزش پيش بيني كنندگي اطلاعات رابطه مثبت و معناداري وجود دارد. همچنين نتايج نشان داد كه بين ايفاي مسئوليت پذيري اجتماعي شركت ها با ساير خصوصيات كيفي شامل ارزش تأييد كنندگي، محافظه كاري، بي طرفي، بيان صادقانه و كامل بودن رابطه اي وجود ندارد.

The purpose of research is to identify factors that explain the pattern of reporting and corporate social responsibility and corporate social responsibility influence on the Quality of information. to achieve this goal, Using various aspects of social responsibility theory based on Carroll, Indicators for economic, legal, ethical, environmental and social was considered and Using confirmatory factor analysis, appropriate indicators were selected each dimension. The sample consisted of 87 companies during the period 1385 to 1393 based on data envelopment analysis, the performance was calculated corporate social responsibility. The performance index of corporate social responsibility to check the effects on the quality of accounting information based on panel data and multivariate linear regression and logistic, the results showed that the index of fulfillment of corporate social responsibility and predictive value of a positive and significant Relationship exists. Also results showed that the index of fulfillment of corporate social responsibility with Feedback value was positive Relationship, but this Relationship was not Significant and the coefficient of performance of corporate social responsibility and other qualitative characteristics include the conservatism, Neutrality, Rep faith fullness and completeness was not significant relationship