Investigating the effect of comparability of financial statements and social responsibility in financial institutions and banks.

Recent studies on comparability show that the comparability of a company's financial report can reduce users' costs for acquisition and processing and increase the quality of financial information. Organizations that operate in society help to determine its economic and social growth. Therefore, it is reasonable to think that an organization is responsible like any other entity in the society to which it belongs and operates. Although the key objective of the business company is to obtain maximum profit for the owners and shareholders, they are expected to conduct their operations in a way to fulfill their social obligations. Corporate social responsibility (CSR) has been recognized as an important concept that continuously maintains and strengthens the relationship between companies and society. This study provides insight for financial institutions and banks in applying corporate social responsibility, such as allocating resources to carry out programs in line with having a better society and environment. As the results show, the survival and durability of the financial sector depends on the quality of its CG corporate governance method. Studies show that corporate governance encourages investment and sustainable development, enhances productivity and innovation, improves efficiency and reduces costs, and in addition, in relation to companies and shareholders, it has some benefits, including increasing company performance, reducing capital costs. It is protecting the rights and reducing the risk of investors, etc

کلیدواژه ها:

Investigating ، cash retention ، financial statements ، social responsibility.