The purpose of this study is to examine how corporate social responsibility (CSR) affects a company's financial performance by looking at the moderating effect of CSR information quality and the mediating role of customer satisfaction and loyalty. Additionally, a two-stage structural equation approach was used to assess the validity and reliability of the data, as well as the impact of underpinning variables. This study demonstrated that CSR has a positive and significant impact on consumer loyalty, customer satisfaction, and corporate financial performance. Furthermore, the study affirmed the function of customer loyalty and satisfaction as a mediator between CSR and corporate financial performance. Furthermore, it has been shown that the CSR information quality modifies the association between CSR and customer satisfaction. However, the moderating effect of the quality of CSR information on the connection between CSR and company financial performance was not supported by this study. This study is significant since it sheds light on the intricate relationships that exist between financial performance and CSR, and offers understanding of the basic processes that support business success in terms of client loyalty, customer satisfaction, and the CSR information quality in developing countries.

Societyhas gradually realized that corporations’ activities have some implications for it. By disclosing information beyond financial information, companies can perform a part of their accountability to the community and provide a better decision-making environment for stakeholders. The purpose of our study is to analyze the relation between corporate social responsibility (CSR), accounting information quality and audit report in companies listed on Tehran Stock Exchange(TSE). For these purpose, 130 companies have been selected from 2011 to 2016. In order to measure CSR as the independent variable, we have used American Institution criteria known as KLD annually utilized to rate the organizations according to the social and environmental criteria. In addition, to measure accounting quality and audit report, we have used absolute accrual estimation error and unqualified/qualified report criteria. Our results show that corporate social responsibility increases the quality of accounting information and leads to better auditors’ reports

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve the research objectives, 142 companies from Tehran Stock Exchange were selected through the systematic elimination method from 2010 through 2018 and the research hypotheses were tested using a combined data regression model with an integrated approach. The results show that CSR disclosure; by increasing transparency, reducing uncertainty, stakeholder satisfaction, and positive market signaling; reduces idiosyncratic risk. It was also found that the ownership concentration and managers’ remuneration by reducing CSR reporting lead to increased idiosyncratic risk, but government ownership, the duality of the CEO’s duties, the independence of the board of directors and the managers' equity decrease the corporate idiosyncratic risk by increasing CSR reporting. However, the effect of managers' remunerations and state ownership on the relationship between CSR reporting and corporate idiosyncratic risk was not confirmed at the 95% confidence level. Overall, from a theoretical viewpoint, a good corporate governance system can improve the quality of CSR, thereby improving corporate social reputation and reducing corporate idiosyncratic risk.

Social responsibility increases social trust, improves business conditions, promotes brand, preserves the environment, and manages future crises. In this regard, considering these positive consequences and the mandatory reporting of social responsibility for listed companies in Iran, the purpose of this study is to investigate the effect of financial restatements on the quality and disclosure of voluntary activities of social responsibility reporting in the form of legitimacy and signaling theory. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the targeted screening method, a sample including information about 100 companies were collected, and analyzed during the years 2018-2022. In order to test the hypotheses of the research, the logistic model, and also the linear regression model have been used. The research results show that companies that have no financial restatements have more motivation for voluntary social responsibility reporting activities, which is consistent with the signaling theory and shows that business units with problems of low representation and information asymmetry are more inclined to carry out voluntary measures of social responsibility reporting. Therefore, it is better for companies to engage in voluntary social responsibility reporting activities in order not only to use the competitive advantage and its marking, but also to benefit from the advantage of increasing future performance.

Thisstudy's name is The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality.The aim of this study is identify The Impact of Corporate Social Responsibility (CSR) onthe degree of accounting conservatism and the quality of accruals. In this study,used fromSalewski and Zulchmethod (2012) for Exchange that have condition forone-yearperiod 1390.Corporate social responsibility was measured by questionnaires include 53 questions about social responsibility at company towards customers, staff, environment and institutions in society. For analysis the data was used correlation and regression test and Eviews software.The findings of this research indicate that there is nomeaningful relation between corporate social responsibility and conservative amount. A meaningful relation was not also found between corporate social responsibility and accruals quality. The findings of this research may change the general understanding of social responsibility because ongoing social responsibility

The present study aimed to investigate the effect of fairness-based management behavior and justice-based management behavior on the relationship between accounting concepts and financial reporting readability in firms listed on the Tehran Stock Exchange. In this study, corporate accounting concepts were operationalized using six indicators (financial reporting quality, social responsibility disclosure, corporate governance, audit quality, accounting conservatism, and earnings management). Twelve hypotheses were developed and tested in this study using the data from 140 firms listed on the Tehran Stock Exchange from 2007 to 2018. The research regression model was tested using a fixed-effects panel data approach. The results showed that justice-based management behavior affects the role of financial reporting quality, corporate governance, audit quality, and earnings management in financial reporting readability. However, it does not affect the role of corporate social responsibility (CSR) and accounting conservatism in financial reporting readability. Furthermore, it was shown that justice-based management behavior affects the role of financial reporting quality, CSR, corporate governance, audit quality, and earnings management in financial reporting readability, but it does not have any impact on the role of accounting conservatism in financial reporting readability. The results of this study confirmed that justice-based management behavior increases transparency and supervision. It also enhances transparency and the positive impact of accounting concepts on financial reporting readability and makes the reporting environment more transparent for users of accounting and financial information.

Financial markets have become sophisticated, and merely quantitative information no longer suffices to meet their needs. This has led to qualitative reports becoming a focal point for many financial market stakeholders, who now consider Corporate Social Responsibility (CSR) as part of a company's vision, alongside financial statements. Given the lack of a specific framework for textual disclosures, managers have the ability to manipulate the tone of reports by carefully selecting their words. The aim of this research is to investigate how board gender diversity moderates the relationship between abnormal tone (tone management) and corporate social responsibility, as well as the relationship between the tone of these reports and corporate social responsibility. The research sample consists of 784 observations from a total of 112 companies listed on the Tehran Stock Exchange during the years 2015 to 2021. The results indicate that the presence of at least one woman on the board weakens the relationship between abnormal tone, abnormal tone from the previous year, and the tone of the board’s activity report with CSR reporting. Additionally, there is a significant negative relationship between the abnormal tone of the board's activity report from the previous year and CSR reporting.

A critical concern for companies is securing the necessary financial resources to conduct business operations and achieve appropriate performance. Various factors can influence a company's access to financial resources, including those that can reduce information asymmetry between the company and its creditors. Given the importance of Corporate Social Responsibility (CSR) and its significant impact on public trust in companies, the purpose of this research was to investigate the relationship between CSR reporting and financing from both the money (bank loans) and capital (debt securities) markets. The sample included 134 companies listed on the Tehran Stock Exchange (TSE) from 2014 to 2020. The results showed a positive and significant relationship between CSR reporting and the amount of financing obtained from both the capital market (through debt securities issuance) and the money market (bank loans). While past research had examined the relationship between social responsibility and debt ratio or the cost of debt, the connection between CSR and debt securities issuance had not been previously considered.

Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporate's financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the user's perception of all aspects of CSR.

This research aims to investigate the impact of the geographical proximity of institutional owners on corporate social responsibility (CSR) disclosure while considering the moderating role of corporate governance mechanisms. The study examines 105 companies listed on the Tehran Stock Exchange between 2014 and 2020, using financial statements and independent auditor's reports as primary data sources. It adopts a correlational research design, categorizing it as descriptive and post-event due to its longitudinal time horizon and use of historical information. Findings suggest that ownership of local institutional owners alone does not significantly influence CSR disclosure. However, research and development expenditures and the independence and expertise of the audit committee moderate the relationship between the geographical proximity of institutional owners and CSR disclosure. Notably, companies with higher R&D expenditures and independent and specialized audit committees disclose more CSR information with increasing ownership of local institutional owners. Conversely, board independence, audit firm type, and CEO/chairman duality do not significantly affect this relationship. This study is innovative, as no previous research has explored the connection between the geographical proximity of institutional owners and CSR disclosure.