%0 Journal Article
%T The impact of the board structure on corporate social responsibility disclosure of listed in Tehran Stock Exchange
%A Zahra Abbasi1*
%A Arezoo Jalili2
%J specialty journal of accounting and economics
%@ 2412-7418
%D 2016
%V 2
%N 2
%P 24-27
%X The study aimed at to investigate the impact of board structure on the social responsibility disclosure of companies listed in Stock Exchange of Tehran. The board size and non-obligated managers’ ratio of the board were defined as independent variables and the disclosure of social responsibility of the companies as dependent variable. The research includes companies that were members, a 4-year period from 2009 to 2012, of Tehran Stock Exchange. 69 companies were selected using simple random sampling and analyzed using Software Eviews 7 software. The results showed that the board size has a significant impact on social responsibility disclosure of companies listed in Tehran Stock Exchange. The ratio of non-obligated managers of the board has no significant impact on the social responsibility discloser of companies listed in Tehran Stock Exchange.
%U https://sciarena.com/article/the-impact-of-the-board-structure-on-corporate-social-responsibility-disclosure-of-listed-in-tehran-stock-exchange