Investigating the effect of the quality of internal control on the information content of social responsibility in companies listed on the Tehran Stock Exchange

Document Type : Original Article


1 Master's Degree in Development and Economic Planning, Firuzkouh Branch, Islamic Azad University, Firuzkouh, Iran

2 Master’s degree in cellular and molecular biology, university of mazandaran, babolsar, iran

3 Master's degree in accounting, Babol branch, Islamic azad university,Babol, Iran

4 Master's degree in accounting, Allameh Amini Behnemir Institute, Behnemir,Iran


Manager’s in the category of social responsibility disclosure is the concept of their commitment to implement transparency and increase accountability in dealing with stakeholders , As managers have many motivations to establish ethical and behavioral standards in companies. Actually, the fulfillment of social responsibility can lead to the reduction of the conflict of interest between the company and the people of the society, and thus the risk of the companies is reduced and the value of the companies is increased, and the managers will benefit from the benefits of the social responsibility. The purpose of this study is to investigate the effect of the quality of internal control in the information content of social responsibility reports in companies listed on the Tehran Stock Exchange. In order to achieve the objectives of this study, information on 87 companies admitted to the Tehran Stock Exchange was collected in the period of 2016-2021. After performing the required tests and choosing the fixed effects method, the research model using the GLS method in order to solve the problem of variance heterogeneity. The results show that the quality of internal control had a positive and significant effect on all three economic, social and environmental dimensions of the social responsibility report.


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