جستجوی مقالات مرتبط با کلیدواژه « disclosure of financial information » در نشریات گروه « حسابداری »

Nowadays, identifying the factors affecting the credit rating in terms of comparing the credit risk of an economic enterprise with other economic enterprises and in terms of the competitiveness of the economic enterprise is of particular importance. This research has been carried out with the aim of investigating the effect of social responsibility on the credit rating of companies. The current research is an applied research in terms of its purpose. Also, in this research, considering the type of data and analysis methods available, the combined data method has been used. the method of data collection, the method of mining documents and referring to databases; And the data analysis method is inferential. In the current research, the required data has been extracted from Rahavard Novin software, financial statements of companies and Sandakavi, as well as the Kodal website. . In order to test the research hypotheses, the combined data model was used. The results of the research hypotheses show that the disclosure of social and environmental information has a positive and significant effect on the credit rating of companies.