Disclosure of Social Responsibilities, Conservatism, andthe Moderating Effect of Management Abilities and Capital Structure

One of the influencing factors on the relationship between social responsibility disclosure and conservatism is the capital structure. The purpose of this research is the effect of social responsibility disclosure on conservatism with emphasis on the moderating effect of management abilities and capital structure. The time domain of this research is the period from 1391 to 1401 and the research sample includes 167 companies admitted to the Tehran Stock Exchange. In order to achieve this goal, the impact of social responsibility disclosure on conservatism was first investigated. The research results show a positive and significant relationship between the disclosure of social responsibility and conservatism. It was also found that management abilities and capital structure have a moderating effect on this relationship. In other words, the ability of managers in managing and running the company in companies that disclosed social responsibilities has led to more conservative reporting. Also, in companies where financing is mainly done from debts, companies have tended to be less conservative by disclosing their social responsibilities than through transparency and more disclosure of the situation and To maintain the company's performance, the positive attention of the shareholders to the company.