The realationship between corporate social responsibility and quality of earnings variables in corporate listed in Tehran stock exchange

Abstract

This research aims to investigate the relationship between Corporate Social Responsibility (CSR) and earnings quality in companies listed on the Tehran Stock Exchange during the period of 2021-2023. A distinctive feature of this research is the use of a composite and multi-dimensional index to measure CSR, which is specifically designed to align with the business environment in Iran, considering the dimensions of corporate governance, product, community, environment, and employees. Also, earnings quality is measured using two criteria: abnormal accruals and management decisions, to provide a comprehensive view of the relationship between these variables. The sample consists of 80 companies from various industries, and data were collected using information from financial statements, accompanying notes, and questionnaires, and analyzed using Spss16 and Eviews 6 software. The findings of this research can help investors, regulators, and managers in evaluating the financial performance of companies and better understand the role of CSR in promoting transparency and the quality of financial reporting. By integrating domestic and foreign research, especially through the use of a composite index for CSR and examining earnings quality from different perspectives, this study takes a new step in this field.