جستجوی مقالات مرتبط با کلیدواژه « تئوری ذی نفعان » در نشریات گروه « حسابداری »

According to the theory of political economy, the focus of corporate executives should not be solely based on organizational interests and equity. Instead, they must be part of a moral affair in order to ensure the well-being, comfort, needs and interests of other sectors of society. Therefore, management decisions should not lead to damages, losses and harm to society and its people. The development of this framework is rooted in ethics in accounting. Therefore, the purpose of this study is to investigate the effect of accounting ethics on corporate social responsibility. The statistical population of this research is the official accountants in 2017, which according to the official account community of 2377, and the sample size based on the Cochran formula was determined from 331 individuals who were asked to receive 350 questionnaires in a healthy way and 337 questionnaires Healthy was received. 337 questionnaires were analyzed. Paired t-test and ANOVA were used to analyze the data using SPSS software version 22. Research evidence suggests that formal professional accountants, honesty and integrity, professional performance, independence and neutrality and the confidentiality of formal accountants increase corporate social responsibility. From other research results, it can be said that individuals with different characteristics have the same viewpoints as expressed. So, finally, it can be said that, with respect to ethics among official accountants, corporate social responsibility improves.

The company's most important goal is to maximize shareholder wealth, so balancing social goals with economic concerns (tax costs), which can reduce shareholder wealth, has become an important issue in academic research in recent years, Which has led to the development of a literature on social responsibility and tax avoidance. The purpose of this study is to investigate the effect of social responsibility and family ownership on tax avoidance according to the framework of agency theory and stakeholder theory.  It also examines the role of family ownership in the relationship between social responsibility and tax avoidance. 

In order to test the research hypotheses, 75 companies listed on the Tehran Stock Exchange during the years 2011 to 2019 were examined. To test the research hypotheses, multivariate regression with a combined data model was used. 

The results show that corporate social responsibility has a negative and significant relationship with tax avoidance. Nor does family ownership regulate the relationship between social responsibility and tax avoidance.. 

The existence of corporate social responsibility reduced tax avoidance in the companies under study. The results of this section are consistent with Freeman (1984) Stakeholder Theory, which believes in a two-way relationship between companies and stakeholders. On the one hand, companies must create value for their stakeholders, and since the payment of taxes by companies is in the public interest. Companies that engage in social responsibility activities have not paid their share of taxes and are less inclined to avoid taxes. On the other hand, social responsibility activity is a kind of productive investment and helps to attract investors and in the long run will improve the performance and upgrade the social base of companies. Therefore, it can be said that socially responsible companies will improve their financial performance in the future by paying taxes now.Family ownership was an overlap with social responsibility, but its interaction with social responsibility did not strengthen the link between social responsibility and tax avoidance. The reason for rejecting the second hypothesis can be argued that family-owned companies do not take risks because of their last name, and consider the company's name and reputation as a legacy to be passed on to their children. So, in fact, the concept of reputation has created the overlap of family ownership with social responsibility; therefore, its interaction with the social responsibility variable has not strengthened the relationship between social responsibility and tax avoidance.

 Few empirical studies have examined why companies voluntarily and without any legal obligation disclose information about their human resources. The purpose of this study is to explore the motivations for disclosure of employee information in the annual report of companies and to achieve this important, the three-dimensional model of Stakeholder Theory Ullman (1985) has been used. Accordingly, 107 companies listed on the Tehran Stock Exchange during the years 1392 to 1397 were examined. To test the hypotheses, multivariate regression method with a combined data approach was used. The results show that the power of stakeholders has a positive and significant effect on the disclosure of employee information based on content analysis with both index and frequency approaches.Also, the strategic situation has a positive and significant effect on employee information disclosure based on the index approach, but does not have a significant effect on the frequency approach, and finally the company's financial performance does not have a significant effect on employee information disclosure based on both index and frequency approaches.

Business environment at now provides basis for application and integration stakeholder theory with agency theory in managerial and financial strategies. In this regard, balance creation between the interests of all stakeholders is important. The purpose of this study is to evaluate the impact of stakeholder management on dividends and firm value in consistent with the analysis of agency theory and stakeholder theory. To determine stakeholder management, cash flows paid to each of the stakeholders are used as the basis. For this purpose, a sample of 220 companies listed in the TSE is selected from 2010 to the 2015. Data has been examined using regression analysis. Research evidence shows a significant positive relationship between stakeholder management and dividends, also negative relationship between stakeholders management and market value of the firm. These results suggest that stakeholder management is also done in the interests of shareholders.

Today, corporate governance and accordance that, accountability has become an orginal and dynamic aspect of business , and, ever consideration to that is rising. Therefore
all stakeholders , especially investors and shareholders aware about the necessity and importance of corporate governance and they have been interested to follow up the
establishment of this system in companies. It looks important for each company to notice internel and external agents and economic, political and cultural conditions for condification of an appropriate corporate governance. Since Iran is an Islamic country, it is better to pay attention to the theoretical component of islamic which is clearly visible in
the Quranic verses is considered in the condification of regulations and rules of governance. This paper is discussed to examine the issue of accountability in corporate governance based on agency theory (limited responsibility), stakeholder theory (wide
responsibility) and the accountability is checked which is based on the Quranic verses. This study was carried out based on published sources and the results are presented in this paper.

This study aims to examine the relationship between level of social responsibility and dividend policy in the Iranian companies listed in the Tehran Stock Exchange. To measure the disclosure level of social responsibility, content analysis method was used. Responsibility ranking was measured through a check list that contains 17 factors and 60 criteria, in which 3 aspects of social, economic and environmental issues for social responsibility were considered.
The findings of the content analysis showed that 48 indices, or 80 percent of total indices, measured in this study were not disclosed in the annual reports of the board’s activities. The low level of social responsibility disclosure reflects the gap between current situation and stakeholders’ expectations. This implies that creating appropriate standards and requirements for disclosing indices of social responsibility in annual reports is necessary to meet expectations of stakeholders in the Iranian capital market. Also the results showed that there is positive and significant relationship between the level of social responsibility and the percentage of dividend distribution. In other words, managers of the companies with higher level of social responsibility disclosure, provide more profit distribution among stockholders to increase their interests.