M.A. Thesis:

CSR Performance٫ Investors 'Perception and Financial Reporting

Abstract In the developed countries of the world, companies have come to the conclusion that in order to achieve the highest level of financial reporting quality and profit stability, they must pay special attention to the social performance and perception of their investors, which is flourishing in developing countries. The main purpose of this study is to determine the effect of social performance and investors' perception on the quality of financial reporting in the Tehran Stock Exchange. This research was conducted for a period of 5 years in the years 93 to 97. In this research, financial leverage and company size have also been used as a control variable. Data were categorized using Excel software and analyzed using Ives software. The research results showed; There is a positive relationship between social performance and the quality of financial reporting and this relationship is also significant. Many believe that social performance and economic performance are intertwined, because profit stability has been used for the quality of financial reporting, so companies that have paid more attention to social performance and metrics have been able to achieve more sustainable profits. . There is also a positive relationship between investors' perceptions and the quality of financial reporting, and this relationship is significant. Because investors 'perceptions affect their behaviors, companies tend to display the quality of their financial reporting at a desirable level and achieve a desirable level of profit stability, and to achieve this demand, investors' desires must also be the source of their decision-making. Is, pay well. Keywords; Social Performance - Investor Perception - Reporting Quality

Keywords: Keywords; Social Performance - Investor Perception - Reporting Quality