Disclosure for the dimensions of social responsibility accounting and its role in improving the company’s value according to the tobin’s q model

• Post by: Muthanna mjdes
• April 3, 2024
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Abstract

This research aims to analyze and interpret the statement of the role of social responsibility accounting in improving the company’s value. Also, it aims to demonstrate the impact of the disclosure of social responsibility accounting in industrial companies listed in the Iraq Securities Market on improving the value of the company utilizing social responsibility accounting dimensions (company strategy, governance procedures, products and services, social goals, employment levels, environment) as separate variables resulting from the content of the annual financial report statements of a sample of Iraq’s many industrial companies (21) of the total number of listed companies on the Iraqi Stock Exchange 25  companies. The sample accounted for 84% of the study community and the period from (2020-2011). Moreover, the company’s value as a subordinate variable used Tobin’s Q model to measure the company’s value. The impact of CSR on improving the company’s value using statistical software (SPSS) was described. This research reached several conclusions, most notably that the six independent variables for disclosure of social responsibility accounting dimensions have a morally significant impact on the company’s value. Furthermore, it indicates a correlation between the disclosure of the social responsibility accounting dimensions and the company’s value. Any increase in the level of such disclosure could improve the company’s value.

Muthanna Journal of Administrative and Economic Sciences, 2024,Volume 14, Issue 1, Pages 1-15

DOI:10.52113/6/2024-14-1/1-15