Social Responsibility Disclosure and Corporate Governance

Document Type : Research Paper

Authors

1 Instructor of Accounting, Islamic Azad University, Chalous Branch, Iran

2 Assistant Prof., Accounting IAU, University of Chalous Branch, Chalous, Iran

Abstract

This research investigates the relationship between social
and environmental information disclosure level and two corporate
governance mechanisms such as institutional ownership and nonexecutive
directors of Iranian firms. To measure SEIDL, content
analysis was employed. The statistical population of this research is
the firms listed in the Tehran Stock Exchange (TSE). We use a sample
of 66 firms in different industry during 2006 to 2011. The regression
has been used to test the research hypothesis. The results show that
there is a positive significant relation between size and social and
environmental information disclosure level, but there is no meaningful
relationship between the social and environmental information
disclosure level and institutional ownership and non-executive
directors.

Keywords