Improvement of Users' Perception of Corporate Social Responsibility: Visualization of Financial Statements
Journal Title: International Journal of Finance and Managerial Accounting - Year 2017, Vol 2, Issue 8
Abstract
Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the users' perception of all aspects of CSR.
Authors and Affiliations
Nassim Shahmoradi, Hashem NikooMaram, Bahman Banimahd, Fraydoon Rahnamay Roodposhti
Keywords
Related Articles
- EP ID EP535075
- DOI -
- Views 54
- Downloads 0
Combination of DEA and ANP-QUALIFLEX Methods to determine the most Efficient Portfolio (Case study: Tehran Stock Exchange)
The existence of an active and prosperous capital market is always recognized as one of the signs of international development in the countries. The most important issue faced by investors in these markets is the decisio...
A Critical View of Global Management Accounting Principles
The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the glob...
The Effect of Uncertainty of Macroeconomic Indicators on Tehran Stock Exchange Return With an Approach of the TVP-SV Model
One of the most important duties of financial economy is modeling and forecasting the volatilities of price of risky assets. From analysts and policy makers’ view, price volatility is a key variable contributing to perce...
Investigating the Impact of Time-varying Volatility of Macroeconomic Indices on the Predictability of Optimal Stock Portfolio Return in Tehran Stock Exchange
In this study, 3 models of Time-Varying Parameters (TVP), Dynamic Model Selection (DMS) and Dynamic Model Averaging (DMA) and a comparison with the Ordinary Least Squares (OLS) method in MATLAB in the time period 2003-20...
Using the Theory of Network in Finance
It is very important for managers, investors and financial policy-makers to detect and analyze factors affecting financial markets to obtain optimal decision and reduce risks. The importance of market analysis and attemp...