International journal of management sciences and economic
E-ISSN: 2345 - 637x
P-ISSN: 2345 - 222x
Investigating the Effect of Social Responsibility Accounting on Corporate Performance According to Mediator Role of Earnings Management (Case Study: Companies Accepted in Tehran Stock Exchange)
Corporate social responsibility is a new subject in accounting literature and researches and has been considered by many investors, analysts, managers and researchers. Today, shareholders want to invest in companies that have right social responsibility. Earnings management is defined as the knowingly actions taken by the management to achieve specific goals in the accounting procedures framework. Management has access to information that is not available for other people. If the managers want to transfer information by using earnings management to show the realities and real value of the business unit, then there can be no mistake, but there is a worry when managers seek to manage profits as a factor in misleading users of information about corporate performance. In this study, data and information collection method about the study and hypothesis literature is library method and referral to archives. The statistical population includes all companies accepted in Tehran Stock Exchange. The estimation of social responsibility accounting model and its effect on the corporate performance shows that variables including Life Cycle (0/7), Book Value (0/6) and Dividend Policy (0/3) are determinant factors of social responsibility and its effect on the corporate performance.