جستجوی مقالات مرتبط با کلیدواژه "گزارشگری شهروند شرکتی" در نشریات گروه "حسابداری"

ReviewWith the aim of developing a corporate governance system in industry and commerce, this study examines the ethical and social factors affecting the relationship between companies as citizens and stakeholders as the audience of corporate governance system. The required data were collected through previous studies and semi-structured interviews from 11 experts of accounting experts purposely selected by snowball method and the underlying theory was used to design the mentioned pattern. This research was explained in six main categories and sub-categories. The results of open encoding indicate127 concept is derived from interviews. The results of axial coding indicate causal conditions with 19 main concepts under 4 paradigm codes, underlying conditions with 26 main concepts under 4 paradigm codes, interventional conditions with 19 main concepts under 4 paradigm codes, strategic conditions with 35 main concepts under 3 paradigm codes, consequence conditions with 16 main concepts in the form of 3 paradigm codes, axial conditions with 12 main concepts in the form of 3 paradigm codes explain the pattern. The results of validation also showed that the designed model is valid.

The Purpose of this research is designing a Corporate Citizen Reporting Model by Interpretive Ranking Analysis (IRP). In this research, which is considered as a developmental and combined methodology, an attempt was made to identify the components of corporate citizen reporting by relying on meta-hybrid and Delphi analysis processes in the qualitative part of the research. Then, in a quantitative part, interpretive ranking analysis and Mick Mac can be used to identify the most effective component of corporate citizen reporting at the level of Iranian capital market companies. The statistical population in the qualitative section was 15 specialists and experts in the field of accounting at the university level, and in the quantitative section the participation of 24 managers of capital market companies who had both experience in terms of knowledge and experience was used. The basis for sample selection was the use of homogeneous method. The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of corporate citizen reporting. The results show that from the total impact based on the pair scale between research components, it was found that the impact of the information disclosure component of the board of directors is higher than other corporate citizen reporting components, which means to implement the citizen reporting approach. At the level of capital market companies, the disclosure of information about the functions of the board of directors is more effective than other components.

The purpose of this study is to introduce corporate citizenship reporting for banks as a type of financial and non-financial reporting and to investigate the consequences and factors affecting the information content (value creating) of this type of reporting. The basic question is corporate citizenship reporting leads to the value creation of financial and non-financial reporting of banks? First, corporate citizenship reporting was conceptualized and then research data were collected for 12 banks during the years 2011 to 2021. This research is a quantitative and experimental research in the field of accounting and finance in terms of data collection and to measure the factors affecting corporate citizenship reporting and also the relationship between these variables and the consequences and value of the bank, the structural equations approach and least squares method (PLS) is used. The direct path related to this relationship with a coefficient of 0.271 indicates that the value creation of the bank at a rate of 27% (with a t-statistic equal to 6.897) is explained through corporate citizenship reporting. This means that with increasing disclosure of corporate citizenship reporting indicators, the value of the bank increases. Banks can influence the value creation of a bank by providing corporate citizenship reporting and disclosing financial and non-financial indicators, by reducing the company's capital costs, reducing agency costs, increasing liquidity, and improving financial performance and financial reporting quality, lead to an increase in the market value of the bank's stock and ultimately increase the value of the bank.

With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. The focus of this research is the development of corporate citizen reporting with the aim of creating a balance between the pressures of the stakeholders for information disclosure. This research is both qualitative and quantitative. In the qualitative part, the dimensions of corporate citizen reporting were determined through meta-composition. In the quantitative part, this study is also a descriptive research that aims to investigate the effect of anomie of social pressure on corporate citizen reporting through structural equations. Research is being conducted between 2021-2022. The participants in the qualitative section were 15 university-level accounting professionals. They were selected through purposive sampling. In the quantitative section, 405 financial managers of TSE were selected through simple random sampling. The results show that the social pressure anomie has a positive and significant effect on corporate citizen reporting. In fact, the result is a reflection of the fact that corporate citizen reporting as a result of the norms formed by the anomie of social pressure can be a set of humanitarian actions; Charitable contributions and other forms of committed actions of the company towards the social environment and stakeholders