The effect of Favorable Financial Reporting and Informativeness of Accounting Earnings on Corporate Social Reputation

Articles in Press

Document Type : Research Paper

Authors

1 M.S. of Accounting, Faculty of Economics and Management, University of Urmia, Urmia, Iran.

2 Associate Prof. in Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran

3 Associate Professor of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran

10.22103/jak.2024.23274.4041

Abstract

In today's competitive environment and the expansion of industries along with the ever-increasing growth of societies and human needs, the need for companies to pay attention to their acceptability and public status in the form of social reputation is of particular importance. On the other hand, the financial reporting process, as the final product of the company's accounting system, plays an important and valuable role in providing effective information in people's decision-making and attracting public attention and trust. In this regard, in this research, the impact of favorable financial reporting and informativeness of accounting earnings on the company's social reputation has been investigated. To achieve the objectives of the research, a sample of 171 companies admitted to the Tehran Stock Exchange in the time period from 2015 to 2022 years was used. To test the hypotheses using EViews twelfth version software, the combined data pattern has been used using binary logistic regression analysis. The findings of the research showed that favorable financial reporting had a positive and significant effect on the company's social reputation in TSE, and also, informativeness of accounting earnings does not have a significant effect on the relationship between favorable financial reporting and the company's social reputation.

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Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 19 November 2024

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History

  • Receive Date: 21 April 2024
  • Revise Date: 19 October 2024
  • Accept Date: 19 November 2024

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