Document Type : Original Research


1 Department of Accounting, Payame Noor University, PO BOX 19395-3697 Tehran, Iran

2 Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran


In this study, the impact of social transparency on the firm value of companies listed in Tehran stock exchange (TSE), based on data from 101 companies in year of 2015 is examined. To do this, one main hypothesis was specified. The statistical method used in testing hypotheses is panel data regression. Findings show that social transparency is positively associated with firm Value. Overall, the results suggest that social transparency plays an important role in firm value. This paper will help the management to develop effective social responsibility policies required to achieve better financial performance in long-term and provide awareness for firms in the field of role of social responsibility of firms to achieve future benefits.


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