Investigating the Relationship between Managers' Professional Ethics and Information Disclosure ‎of Companies' Social Responsibility

Human societies will be declined without commitment to professional ethics. Purpose of this ‎study is to investigate the relationship between managers' professional morality and the level of ‎companies’ social responsibility information disclosure. ‎‎Social responsibility includes the collection of tasks and the commitments that the company ‎should do in order to maintain, care and assist to the society in which it acts‏.‏‎ This is an applied research and its population is the whole companies accepted in ‎Tehran stock exchange. The sample consists of 54 companies that have been chosen using ‎convenience sampling. To assess the level of disclosure of companies' social responsibility the ‎social responsibility pattern and for assessing managers' professional morality the ‎questionnaire was used; the study period includes 2015. To test the hypothesis, the ordinary ‎minimum squares method and cross-sectional method were used‏.‏ The findings show that after controlling the company's size variables, the ratio of the ‎book value to the market value of equity of shareholders and systematic risk, there is a ‎significant positive relationship between the levels of company managers' professional morality ‎and the level of company's disclosure of social responsibility.‎ Regarding the findings, it can be claimed that with an increase in the level of ‎professional morality, the level of corporate's social responsibility information disclosure is ‎increased. Consequently, it is recommended that to increase the level of social responsibility, ‎companies pay special attention to professional morality‏.‏