نشریه حسابداری و بودجه ریزی بخش عمومی
سال چهارم شماره 3 (پیاپی 13، پاییز 1402)

The purpose of present study was to investigate the impact of social responsibility on firm value with role of financial fraud in firms listed in Tehran stock exchange. Accordingly, this research sought to achieve this goal by analyzing information of 67 sample firms during the period of 9 years from 2013 to 2021. In order to analyze the data, tobit regression and panel data were used. The analysis of the data showed that corporate social responsibility has significantly positive effect on firm value. Also, financial fraud has significantly negative effect on the relationship between corporate social responsibility and firm value.

Accounting standards of the public sector are used in many areas due to their many advantages in the field of transparency and accountability. With the developments that have taken place in our country along with other countries, it is necessary to pay attention to this issue by developing and requiring the use of accounting standards of the public sector has revealed. Based on this, the aim of this research is to investigate the impact of public sector accounting standards on the relationship between budget performance and accountability in organizations. The statistical population of this study is the experts and middle managers of the Iran Supreme Audit Court. Therefore, a sample size of 168 people was calculated through Cochran's formula and finally 117 completed questionnaires were received. The desired data were extracted using standard questionnaires. The validity of the questionnaire was confirmed using face validity and reliability of the questionnaire based on Cronbach's alpha 0.72. The results of this research showed that budget performance has a positive and significant impact on the accountability of organizations, and public sector standards moderate the relationship between budget performance and accountability.

The purpose of present study was to investigate the impact social responsibility, financial distress and firm growth on earnings response coefficient of Tehran stock exchange listed firms. Accordingly, this research sought to achieve this goal by analyzing information of 78 sample firms during the period of 8 years from 2014 to 2021. In order to analyze the data, multiple regression and panel data were used. The analysis of the data showed that corporate social responsibility has a significantly positive effect on earnings response coefficient. Also, financial distress has a significantly negative effect on earnings response coefficient. Finally, firm growth has a significantly positive effect on earnings response coefficient.