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:: year 17, Issue 65 (2025) ::
fa 2025, 17(65): 57-68 Back to browse issues page
Investigating the Relationship between Social Responsibility and the Quality of the Company’s Information Environment with the Moderating Role of Board Gender
Maryam Pasha Zanosi1 , Yasser Rezaei Pitenoei *1 , Seyed Mohammad Moshashaei1
1- Department of Accounting, Faculty of Management and Economics, University of Guilan, Rasht, Iran.
Abstract:   (18 Views)
Company managers voluntarily disclose information to inform investors about the company’s future prospects, goals, and strategies. In recent years, with growing societal expectations of companies, the concept of corporate social responsibility (CSR) has gained prominence. Recent studies have shown that the presence of women on boards of directors can enhance both the quantity and quality of public disclosures. Additionally, gender diversity in boardrooms contributes to improving the quality of the informational environment. Accordingly, this study analyzes the relationship between CSR and the quality of the companies' information environment, considering the moderating role of board gender diversity. This study examines the relationship using data from 125 companies listed on the Tehran Stock Exchange from 2019 to 2023. The study’s hypothesis was tested using a multivariate regression model based on panel data techniques. The results indicate that the level of CSR disclosure significantly influences the quality of the companies' information environment. However, board gender diversity does not moderate the relationship between CSR and the quality of the companies' information environment. Regarding the acceptance of the first hypothesis, it can be argued that an increase in CSR disclosure improves the quality of the companies' information environment. However, findings related to the second hypothesis indicate that gender diversity on boards does not moderate the relationship between CSR and the quality of the companies' information environment.
Article number: 4
Keywords: Board Gender Diversity, Corporate Social Responsibility (CSR), Disclosure, Information Asymmetry, Quality of the Companies' Information Environment.
Full-Text [PDF 618 kb]   (14 Downloads)    
Type of Study: Research | Subject: Special
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Pasha Zanosi M, Rezaei Pitenoei Y, Moshashaei S M. Investigating the Relationship between Social Responsibility and the Quality of the Company’s Information Environment with the Moderating Role of Board Gender. fa 2025; 17 (65) : 4
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year 17, Issue 65 (2025) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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