Examining the Relationship between Social Responsibility and Disclosure of Remuneration Paid to Board of Directors

Document Type: Research Paper

Author

Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran.

Abstract

companies' continuity, because all companies have some relations with the society;
Therefore, the society provides long-term survival of the company.
In this way, companies in addition to economic responsibility, must take responsibility
of social issues. Therefore, with respect to corporate social responsibility and
its revelations, the current paper examines the relationship between social responsibility
and disclosure of remuneration paid to board of directors within the years
1388 to 1392. The study sample consist of 55 company that were selected by systematic
removal, that, there are a total of 275 years of companies. In this study, for
examining the hypothesis, the person's correlation coefficient and t test were used.
In order to analyzing data and testing study hypothesis EVIEWS software was
used, after designing and testing hypothesis which has done by dividing each subhypothesis,
it was concluded that there is a reasonable relationship between the
factors social responsibility (employed relations and social participation) and
Board Bonus.

Keywords

Main Subjects


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