Accounting department, Faculty of Economics and Administrative Sciences, ferdowsi university of mashhad, mashhad, iran
10.22051/jera.2024.47349.3252
Abstract
Financial markets have become sophisticated, and merely quantitative information no longer suffices to meet their needs. This has led to qualitative reports becoming a focal point for many financial market stakeholders, who now consider Corporate Social Responsibility (CSR) as part of a company's vision, alongside financial statements. Given the lack of a specific framework for textual disclosures, managers have the ability to manipulate the tone of reports by carefully selecting their words. The aim of this research is to investigate how board gender diversity moderates the relationship between abnormal tone (tone management) and corporate social responsibility, as well as the relationship between the tone of these reports and corporate social responsibility. The research sample consists of 784 observations from a total of 112 companies listed on the Tehran Stock Exchange during the years 2015 to 2021. The results indicate that the presence of at least one woman on the board weakens the relationship between abnormal tone, abnormal tone from the previous year, and the tone of the board’s activity report with CSR reporting. Additionally, there is a significant negative relationship between the abnormal tone of the board's activity report from the previous year and CSR reporting.
Mahmoudi yeke baghi, R., darvishi, M., & Abbaszadeh, M. R. (2024). Tone management and corporate social responsibility:the moderating role of board gender diversity. Empirical Research in Accounting, (), -. doi: 10.22051/jera.2024.47349.3252
MLA
Roghaye Mahmoudi yeke baghi; milad darvishi; Mohammad Reza Abbaszadeh. "Tone management and corporate social responsibility:the moderating role of board gender diversity". Empirical Research in Accounting, , , 2024, -. doi: 10.22051/jera.2024.47349.3252
HARVARD
Mahmoudi yeke baghi, R., darvishi, M., Abbaszadeh, M. R. (2024). 'Tone management and corporate social responsibility:the moderating role of board gender diversity', Empirical Research in Accounting, (), pp. -. doi: 10.22051/jera.2024.47349.3252
VANCOUVER
Mahmoudi yeke baghi, R., darvishi, M., Abbaszadeh, M. R. Tone management and corporate social responsibility:the moderating role of board gender diversity. Empirical Research in Accounting, 2024; (): -. doi: 10.22051/jera.2024.47349.3252
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