نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری
2 دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد تنکابن، دانشگاه آزاد اسلامی واحد، تنکابن، ایران
3 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد چالوس، چالوس، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This research aims to explore how corporate social responsibility (CSR) affects different models of accounting conservatism. The study uses Maximum Likelihood-Structural (ML/SEM) and the GMM approaches for a period from 2012 to 2023, focusing on 93 companies listed on the Tehran Stock Exchange. To analyze this effect, the CSR is applied to four accounting conservatism models: Basu (1997), Ball et al. (2005), Givoly et al. (2000), and Beaver et al. (2000). The findings indicate that the ML/SEM method performs better than the generalized method of moments across all models. Moreover, the results show that, using the ML/SEM approach, the corporate social responsibility index has a significant negative effect in the Basu (1997) and Ball et al. (2005) models. Additionally, the index related to corporate social responsibility shows a significant positive effect in the Beaver et al. (2000) and Givoly et al. (2000) models. Among all the models, the Basu (1997) model shows the strongest link between corporate social responsibility performance and accounting conservatism.
کلیدواژه‌ها [English]
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