عنوان مقاله [English]
Investing in company’s stock aims to maximize profits and the well-being of the investor. In order to reach this end, appropriate investment decisions must be adopted. One of the parameters and criteria used by investors in decision-making is the accounting information published by companies. Today, social accounting and reporting of companies is considered as an important approach in accounting, which can provide precious information to those who benefit form accounting information including the investors.
The objective of the present research is to find out whether the social accounting information provided to the investors, will affect their decision making or not and if it does, how much will the extent of this effect be.
The research findings show that reporting social accounting information will have between 26% to 38% effect on the decisions of investors. In other words, it can be said that social accounting information is effective in decisions of the investors, however, the degree of this effect is not important.