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International Journal of Accounting Research

.: Home > International Journal of Accounting Research > 2013 > Volume 1 Number 3 > RobabShahbazi, AzimAslani (PhD), HabibEbrahimpur(PhD) 1

Surveying the relationship between social reporting and commercial performance in Tehran Exchange

RobabShahbazi, AzimAslani (PhD), HabibEbrahimpur(PhD) 1
Department of Accounting, Science and research Branch, Islamic Azad University, Ardabil, Ira
Abstract :

The  purpose  of  social  accounting  can  be  approached  from  two  different  angles,  namely  for
management  control  purposes  or  accountability purposes.  In  this  paper,  our  focus  is  surveying the  relationship  between  social  reporting  and  commercial  performance  in  Tehran  Exchange. We determined the amount of the sample size with the used of Cochran sampling method which the statistical  sample  is  85  of  Tehran  Exchange  customer  which  have been  selected  through  the simple  random  sampling  method.  To  gathering  of  data,  we  used  questionnaire.  In  order  to analyze  the  data  resulted  from  collected  questionnaires  deductive  and  descriptive  statistical methods are used, and to display some statistica l data we used column diagram and in deductive level to test the hypothesis of the research we used Pearson Correlation coefficients. In order to determine the relationship between the variables of the study, the SPSS tool has been used. The findings showmthat there  is a significant relationship  between  social reporting and  its dementing (social  financial  reporting  and social  non -financial  reporting)  and  commercial  performance  in Tehran Exchange.

Keywords :
social reporting, social financial reporting, soci al non - financial reporting, commercial performance

Date Deposited : 31 Mar 2016 12:37

Last Modified : 31 Mar 2016 12:37

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Volume 1, Number 3, October 2013

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