Investigating the relationship between social responsibility and reliability and the relevance of accounting information

The purpose of this study is to investigate the relationship between social responsibility and reliability and the relevance of accounting information in companies listed on the Tehran Stock Exchange. In this study, in order to estimate accounting information using the average of three different factors, annual changes in accounts receivable, total liabilities and accruals of working capital and to measure social responsibility, a standard scoring checklist has been used. In this research, the information of 167 companies listed on the Tehran Stock Exchange in the period 2014-2021 has been used. To test the hypotheses, regression models and Ives software were used. Findings indicate that there is a positive and significant relationship between social responsibility and reliability and the relevance of accounting information.