Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange
This study aims to examine the relationship between level of social responsibility and dividend policy in the Iranian companies listed in the Tehran Stock Exchange. To measure the disclosure level of social responsibility, content analysis method was used. Responsibility ranking was measured through...
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Shahid Bahonar University of Kerman
2016
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oai:doaj.org-article:a09bfa5ba91f4d4e80198ca3f5e209322021-11-04T19:50:48ZDisclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2016.1438https://doaj.org/article/a09bfa5ba91f4d4e80198ca3f5e209322016-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1438_ca4b8c274ac6e32ad07823520f72a31d.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study aims to examine the relationship between level of social responsibility and dividend policy in the Iranian companies listed in the Tehran Stock Exchange. To measure the disclosure level of social responsibility, content analysis method was used. Responsibility ranking was measured through a check list that contains 17 factors and 60 criteria, in which 3 aspects of social, economic and environmental issues for social responsibility were considered. The findings of the content analysis showed that 48 indices, or 80 percent of total indices, measured in this study were not disclosed in the annual reports of the board’s activities. The low level of social responsibility disclosure reflects the gap between current situation and stakeholders’ expectations. This implies that creating appropriate standards and requirements for disclosing indices of social responsibility in annual reports is necessary to meet expectations of stakeholders in the Iranian capital market. Also the results showed that there is positive and significant relationship between the level of social responsibility and the percentage of dividend distribution. In other words, managers of the companies with higher level of social responsibility disclosure, provide more profit distribution among stockholders to increase their interests.Ghodratollah BarzegarMohammad Ghavvasi KenariShahid Bahonar University of Kermanarticledisclosure rate of corporate social responsibilitydividend policystakeholder theorylife-cycle theoryAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 24, Pp 155-180 (2016) |
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disclosure rate of corporate social responsibility dividend policy stakeholder theory life-cycle theory Accounting. Bookkeeping HF5601-5689 |
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disclosure rate of corporate social responsibility dividend policy stakeholder theory life-cycle theory Accounting. Bookkeeping HF5601-5689 Ghodratollah Barzegar Mohammad Ghavvasi Kenari Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange |
| description |
This study aims to examine the relationship between level of social responsibility and dividend policy in the Iranian companies listed in the Tehran Stock Exchange. To measure the disclosure level of social responsibility, content analysis method was used. Responsibility ranking was measured through a check list that contains 17 factors and 60 criteria, in which 3 aspects of social, economic and environmental issues for social responsibility were considered.
The findings of the content analysis showed that 48 indices, or 80 percent of total indices, measured in this study were not disclosed in the annual reports of the board’s activities. The low level of social responsibility disclosure reflects the gap between current situation and stakeholders’ expectations. This implies that creating appropriate standards and requirements for disclosing indices of social responsibility in annual reports is necessary to meet expectations of stakeholders in the Iranian capital market. Also the results showed that there is positive and significant relationship between the level of social responsibility and the percentage of dividend distribution. In other words, managers of the companies with higher level of social responsibility disclosure, provide more profit distribution among stockholders to increase their interests. |
| format |
article |
| author |
Ghodratollah Barzegar Mohammad Ghavvasi Kenari |
| author_facet |
Ghodratollah Barzegar Mohammad Ghavvasi Kenari |
| author_sort |
Ghodratollah Barzegar |
| title |
Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange |
| title_short |
Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange |
| title_full |
Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange |
| title_fullStr |
Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange |
| title_full_unstemmed |
Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange |
| title_sort |
disclosure level of social responsibility and dividend policy in companies listed in tehran stock exchange |
| publisher |
Shahid Bahonar University of Kerman |
| publishDate |
2016 |
| url |
https://doaj.org/article/a09bfa5ba91f4d4e80198ca3f5e20932 |
| work_keys_str_mv |
AT ghodratollahbarzegar disclosurelevelofsocialresponsibilityanddividendpolicyincompanieslistedintehranstockexchange AT mohammadghavvasikenari disclosurelevelofsocialresponsibilityanddividendpolicyincompanieslistedintehranstockexchange |
| _version_ |
1718444609598652416 |