Abstract:
Corporate social responsibility and its revelations in an essential factor leads to
companies' continuity, because all companies have some relations with the society;
Therefore, the society provides long-term survival of the company.
In this way, companies in addition to economic responsibility must take responsibility
of social issues. Therefore, with respect to corporate social responsibility and
its revelations, the current paper examines the relationship between social responsibility
and disclosure of remuneration paid to board of directors within the years
1388 to 1392. The study sample consists of 55 companies that were selected by
systematic removal, that, there are a total of 275 years of companies. In this study,
for examining the hypothesis, the person's correlation coefficient and t test were
used. In order to analyzing data and testing study hypothesis EVIEWS software
was used, after designing and testing hypothesis which has done by dividing each
sub-hypothesis, it was concluded that there is a reasonable relationship between
the factors social responsibility (employed relations and social participation) and
Board Bonus.
Machine summary:
Assess the quantity and nature of social accounting information disclosure in Tehran stock exchange research findings show, Iranian companies prefer environmental and social information in the report of the Board to disclose news information.
2. Research hypothesis The hypothesis of the present study provides as follows: The main hypothesis: There is a relationship between social responsibility disclosure and board bonus in companies listed (accepted) on Tehran stock exchange.
1. Testing and analyzing the main assumption There is a relation between social responsibility disclosure and Board bonus at Tehran stock exchange.
Main Hypothesis Results (View the image of this page) As Table 2 shows, the results of estimation that the possibility of t-statistics for the coefficients of in- formation disclosure variables related to employee relations, the information disclosure of social par- ticipation and the size of company to board bonus is less than 5%.
There is a relationship between disclosure of social responsibility and board bonus in companies listed on the Tehran stock exchange.
Second Sub – Hypothesis (View the image of this page) (View the image of this page) As Table 4 shows, the possibility of t-statistics for the coefficient of information disclosure variable related to the social participation and the size of the company to board bonus is less than 5%; so the estimated coefficient of the above variable, in terms of statistics is meaningful and the t-statistics of the growth opportunity and systematic risk variables to board bonus is more than 5%; so, the above relationship is not statistically meaningful.