Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran

Document Type : Research Paper

Authors

1 Assistant Prof. Accounting IAU, University of Science and Research Branch, Tehran, Iran

2 Ph.D. Accounting IAU, University of Science and Research Branch, Tehran, Iran

3 Ph.D. Student in Accounting IAU, University of Science and Research Branch, Tehran, Iran

Abstract

Abstract: This study Assessment of the quantitative and nature of social and environmental Information disclosure for the Listed Companies in the Tehran Security exchange. To measure and compare the quantity on the nature of corporate social and environmental disclosure (SED), content analysis was employed. This study measures the level of SED With numbers of sentence. Our study sample included 66 listed Companies in the Tehran Security exchange (TSE) during 1385 to 1389. For analysis of research findings, both descriptive and inferential statistics have been used. The results of the study shows that firms in Iran prefer to disclosure social and environmental information in directors reports in from of narrative information. The dominant area of SED is human resources and the next area is products and service contribution. We also find that firms to be more inclined to disclosure neutral news that good news rather than bad news.
 

Keywords


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