Social Responsibility and Future Financial Performance: Testing the Moderating Role of Internal Controls Quality

Document Type : Original Article

Author
Mohsen Hamidian
Department of Accounting, ST.c., Islamic Azad University, Tehran, Iran.
10.22034/jmaak.2025.78104.4437
Abstract
The present study investigated the moderating role of internal control quality in the relationship between social responsibility and future financial performance of companies listed on the Tehran Stock Exchange. The research method of this study is correlational in nature and content, which analyzes the correlation relationship using secondary data extracted from the financial statements of sample companies. In the next step; in order to find answers to the questions posed; information from 90 companies listed on the Tehran Stock Exchange that were selected for a ten-year period (from the beginning of 2013 to the end of 2022) was extracted and the necessary statistical tests were performed on them. The research findings indicated that there was a positive and significant relationship between social responsibility and future financial performance and that internal control quality did not have a moderating role on the relationship between social responsibility and future financial performance. . .
Keywords
Internal Control Quality, Social Responsibility, Future Financial Performance