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:: year 15, Issue 60 (2023) ::
fa 2023, 15(60): 104-87 Back to browse issues page
Investigating the Impact of the Corporate Governance Quality on the Relationship between Bank Social Responsibility and Earnings Quality
Mahdi Kazemioloum * 1, Mostafa Abdi2
1- Department of Accounting, Faculty of Economic and Social Science, Bu-Ali Sina University, Hamedan, Iran.
2- Invited Lecturer,Department of Accounting, Faculty of Human Science, Zanjan University, Zanjan.
Abstract:   (171 Views)
Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quality of governance of banks listed on Tehran Stock Exchange on the relationship between bank's social responsibility and earnings quality. To estimate the earning of profits in the banking industry following the research of Maria et al. (2017) from the earning stability variable, to measure the quality of the corporate governance, from the criteria introduced by Lee et al. (2015) and to measure the level of social responsibility of banks from the checklist Board reports are based on the model of Szegedi et al (2020). The research hypotheses were extracted using regression analysis with combined test data and the required data from the financial statements of banks operating in the Tehran Stock Exchange based on special conditions (2018-2023). The findings of the study indicate that with increasing social responsibility, the quality of banks 'earning has increased and the quality of banks' corporate governance has intensified the relationship between social responsibility and earnings quality. The findings of the present study, in addition to explaining the social function of social responsibility activities, confirm its role in enhancing bank profit and value.
 
Article number: 6
Keywords: Bank, Corporate Governance Quality, Earnings Quality, Social Responsibility.
Full-Text [PDF 552 kb]   (51 Downloads)    
Type of Study: Research | Subject: Special
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Kazemioloum M, Abdi M. Investigating the Impact of the Corporate Governance Quality on the Relationship between Bank Social Responsibility and Earnings Quality. fa 2023; 15 (60) : 6
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year 15, Issue 60 (2023) Back to browse issues page
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