Corporate social responsibility, can be used as tool to measure the level of satisfaction of stakeholders and corporate reputation. The purpose of this study is investigation the relationship between the level of corporate social responsibility disclosure, stock market efficiency and earnings per share forecasting unbiasedness. Studied companies are selected from the chemical industries, petroleum and cement products, listed in Tehran Stock Exchange for the two financial period from1390 and 1391. Measure the level of corporate social responsibility disclosure, have taken using from content analysis of board annual reports of companies. Hypothesis testing done whit regression analysis of Panel Data method and Eviews7. The results showed that the level disclosure of corporate social responsibility don’t impact on earnings per share forecasting unbiasedness however, increase the level disclosure of corporate social responsibility leads to increase efficiency of the stock market.
Ahmadpour, A., & Farmanbordar, M. (2017). Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency. Accounting and Auditing Studies, 6(24), 23-38.
MLA
Ahmad Ahmadpour; Maryam Farmanbordar. "Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency". Accounting and Auditing Studies, 6, 24, 2017, 23-38.
HARVARD
Ahmadpour, A., Farmanbordar, M. (2017). 'Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency', Accounting and Auditing Studies, 6(24), pp. 23-38.
VANCOUVER
Ahmadpour, A., Farmanbordar, M. Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency. Accounting and Auditing Studies, 2017; 6(24): 23-38.
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