In recent years, Researchers in the field of corporate social responsibility have focused their Attention to identify the factors influencing corporate social responsibility disclosure. However, a large share of these studies belongs to developed countries and few studies have examined the developing countries with emerging economies. The aim of this study is identify and ranking the factors influencing of corporate social responsibility disclosure. Therefore, Data of 104 Production firms listed in Tehran Stock Exchange were analyzed during the period from 2006 to 2015 In two stage included the first stage; identifying the factors influencing the level of corporate social responsibility disclosure and the second stage; ranking the significant variables identified in the first stage. The results of the first stage of research to test the hypotheses using multivariate regression models indicate that economic factors, corporate characteristics and corporate governance factors have significant influence in explaining corporate social responsibility disclosure. Also, results of the second stage of research to ranking important variables using data mining approach, including decision tree C5, neural networks, Bayesian networks, logistic regression models and the comparison of these models, showed that the decision tree model C5 has been more efficient than other models. Accordingly, in order of importance, company size, financial leverage, management ownership, ownership concentration, CEO duality, inflation, corporate age, profitability, and board independence variables have been most important in determining of corporate social responsibility disclosure.
ghaderzadeh, S. K., kordestani, G., & haghighat, H. (2018). Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining. Applied Research in Financial Reporting, 6(2), 7-46.
MLA
seyed karim ghaderzadeh; gholamreza kordestani; hamid haghighat. "Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining". Applied Research in Financial Reporting, 6, 2, 2018, 7-46.
HARVARD
ghaderzadeh, S. K., kordestani, G., haghighat, H. (2018). 'Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining', Applied Research in Financial Reporting, 6(2), pp. 7-46.
VANCOUVER
ghaderzadeh, S. K., kordestani, G., haghighat, H. Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining. Applied Research in Financial Reporting, 2018; 6(2): 7-46.
