The impact of voluntary disclosure of intellectual capital on corporate social responsibility disclosure level
Majid Azimi Janeshme 1 and Ahmad Hemati2 *
1 Director of Islamic Azad University, Mobarakeh Branch and faculty member, Higher Behesht Institute of Higher Education, Isfahan, Iran.
2 Master of Accounting, Higher Education Institute of Eshtehad Beheshti, Isfahan, Iran
(Responsible author) این آدرس ایمیل توسط spambots حفاظت می شود. برای دیدن شما نیاز به جاوا اسکریپت دارید
Abstract
In this study, the impact of voluntary disclosure of intellectual capital on corporate social responsibility disclosure level in listed companies among Tehran Stock Exchange has been studied. According to the Ibikunle et al (2013), Li and Haniffa (2007) and Pourali and Hajjam (2014)researches, disclosure of cases to determine the various aspects of intellectual capital and social responsibility of companies, defining and exposing them as artificial variables studied respectively. Information required to measure variables of the financial statements and the reports of the board of directors of companies, was collected and analyzed. In the course of this study, 64 companies through rational and systematic sampling, for the period of ten years (since the beginning of 2006 until the end of 2015), the choice of statistical tests on data extracted from them was necessary. The results using multiple linear regression, using panel data and fixed effects approach, stating hypothesis and explain it to expose different aspects of intellectual capital on the disclosure of social responsibility has a positive and significant effect that results in compliance with the findings of Camellia et al (2012).
Keywords: Intellectual capital, intellectual capital dimensions, intellectual capital voluntary disclosure, social responsibility disclosure.
JEL classification: C21-C11.
