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The relationship between earnings quality and corporate social responsibility with emphasis on the stability of their performance
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 1, Issue: 3)
Author: Farzin Rezayi , Elahe Hadizade
Keywords : Discretionary accruals , Discretionary expenses , Corporate social responsibility , performance stability , Earnings quality
Abstract:

This study examines the relationship between earnings quality and corporate social responsibility, with an emphasis on stability performance. In this study some variables including corporate social responsibility, firm size, the ratio of book value to market value of equity, adjusted ROA, great auditors, financial leverage and establishment duration are considered as independent variables. The four criteria of discretionary accruals, operating cash flows, discretionary operational and production costs have been chosen as the dependent variables. If the profit of a firm is lower than expected, this can reduce the price of the company considerably. High concentration of users on profit, increases its quality and accruals as an criterion of earnings quality has been considered. In addition to have the responsiveness responsibility to the owners, to legitimize their performance, economic enterprises should fulfill their social responsibility. To answer this question as there is an association between stability coefficient of performance of firms with accruals, operating cash flows and operational discretionary costs of production, of 90 companies in Tehran Stock Exchange in the period 2002 to 2011 , some firms are selected and Excel &Eviews software are used for data analysis.

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