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:: Volume 13, Issue 3 (12-2018) ::
2018, 13(3): 101-107 Back to browse issues page
Investigating the Relationship between Managers' Professional Ethics and Information Disclosure ‎of Companies' Social Responsibility
Abstract:   (1089 Views)
Background: Human societies will be declined without commitment to professional ethics. Purpose of this ‎study is to investigate the relationship between managerschr('39') professional morality and the level of ‎companies’ social responsibility information disclosure. ‎‎Social responsibility includes the collection of tasks and the commitments that the company ‎should do in order to maintain, care and assist to the society in which it acts‏.‏
Method: This is an applied research and its population is the whole companies accepted in ‎Tehran stock exchange. The sample consists of 54 companies that have been chosen using ‎convenience sampling. To assess the level of disclosure of companieschr('39') social responsibility the ‎social responsibility pattern and for assessing managerschr('39') professional morality the ‎questionnaire was used; the study period includes 2015. To test the hypothesis, the ordinary ‎minimum squares method and cross-sectional method were used‏.‏
Results: The findings show that after controlling the companychr('39')s size variables, the ratio of the ‎book value to the market value of equity of shareholders and systematic risk, there is a ‎significant positive relationship between the levels of company managerschr('39') professional morality ‎and the level of companychr('39')s disclosure of social responsibility.‎
Conclusion: Regarding the findings, it can be claimed that with an increase in the level of ‎professional morality, the level of corporatechr('39')s social responsibility information disclosure is ‎increased. Consequently, it is recommended that to increase the level of social responsibility, ‎companies pay special attention to professional morality‏.‏
 
Keywords: Social responsibility, Professional ethics, Information disclosure
Full-Text [PDF 195 kb]   (587 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/12/14 | Accepted: 2018/12/14 | Published: 2018/12/14
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Investigating the Relationship between Managers' Professional Ethics and Information Disclosure ‎of Companies' Social Responsibility. Ethics in science and Technology. 2018; 13 (3) :101-107
URL: http://ethicsjournal.ir/article-1-1197-en.html


Volume 13, Issue 3 (12-2018) Back to browse issues page
فصلنامه اخلاق در علوم و فناوری Ethics in Science and Technology
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