The Impact of Corporate Social Responsibility Disclosure (CSRD) On the Financial and Accounting Information Transparency of Corporates Listed In Tehran Stock Exchange
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This study aims to assess the impact of social responsibility disclosure (CSRD) level on the financial and accounting information transparency of corporates listed in Tehran stock exchange from 2011 to 2015. It considers SCRD level as the independent variable and financial and accounting information transparency as the dependent variables. Data was collected using desk method. They were extracted from Tadbirpardaz and Rahavard Novin software, Tehran stock exchange database and Iranian Audit Organization documents. The sample size of this study exceeded 96 corporates selected among 378 corporates listed in Tehran stock exchange using systematic method. According to results, SCRD level has a significant impact on financial and accounting transparency of Tehran stock exchange-listed corporates.
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