Investigating the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange

Subject Areas : Journal of Capital Market Analysis

Mahdi Filsaraei ¹ (Assistant Professor,Department of Accounting,Hakim Toos Higher Education Institute Mashhad,Iran)

Received: 2022-05-18 Accepted : 2023-12-04 Published : 2023-11-22

Keywords: Tehran Stock Exchange, Social Responsibility, Quality of accruals, Profit sustainability,

Abstract :

AbstractThe purpose of this study is to investigate the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange. The statistical population of the study is all companies listed on the Tehran Stock Exchange and OTC during the years 1394-1398. In order to select the statistical sample, the purposive removal method was used. After applying the relevant criteria, 172 companies were selected as the statistical sample. In the present study, regression analysis was used to test the research hypotheses. The results of testing the first hypothesis of the study showed that there is a positive and significant relationship between social responsibility and the quality of accruals. Also, the findings of the second hypothesis test showed that there is a positive and significant relationship between social responsibility and profit sustainability.Keywords: Social responsibility, Quality of accruals, Profit sustainability, Tehran Stock Exchange