نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
This paper investigates managements' perceptions about social accounting information disclosures of accepted manufacturing companies listed in Tehran Stock Exchange. This research is based on political economy theory, legitimacy theory and stakeholders’ theory. According to the theories, if companies disclose this information voluntary, managers only will disclosure information that present good image of firm. In this survey we accumulate required data about manufacturing companies use a questionnaire. In the research we study manufacturing companies listed in Tehran Stock Exchange.
Conclusions of research is exactly according with above theories and indicate that Iranian managers will disclose social benefits and welfare conditions of their employees, but will not disclose social costs information of their firms.
کلیدواژهها [English]
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