Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE

بررسی‌های حسابداری و حسابرسی. 2008;15(3)


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Journal Title: بررسی‌های حسابداری و حسابرسی

ISSN: 2645-8020 (Print); 2645-8039 (Online)

Publisher:  University of Tehran

Society/Institution: University of Tehran, Faculty of Management

LCC Subject Category: Social Sciences: Commerce: Business: Accounting. Bookkeeping | Social Sciences: Finance

Country of publisher: Iran, Islamic Republic of

Language of fulltext: Persian

Full-text formats available: PDF



داریوش فروغی
مرتضی میر شمس شهشهانی
سمیه پورحسین


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 12 weeks


Abstract | Full Text

This paper investigates managements' perceptions about social accounting information disclosures of accepted manufacturing companies listed in Tehran Stock Exchange. This research is based on political economy theory, legitimacy theory and stakeholders’ theory. According to the theories, if companies disclose this information voluntary, managers only will disclosure information that present good image of firm. In this survey we accumulate required data about manufacturing companies use a questionnaire. In the research we study manufacturing companies listed in Tehran Stock Exchange. Conclusions of research is exactly according with above theories and indicate that Iranian managers will disclose social benefits and welfare conditions of their employees, but will not disclose social costs information of their firms.