Document Type : Research Paper

Authors

1 Assistant Professor of Accounting Payam Noor University of Birjand

2 Master of Accounting, Azad University Neyshabur

3 Master of Accounting, Payame Noor University, Qeshm

Abstract

The presence of female managers at management board s has a remarkable and positive effect on the functions and an increase on company's values.Not only because of their special methods on making decisions but also their highly consideration about their responsibilities. So that female managers boost the supervision aspects of boards and help to lower opportunistic behaviour and improve the function and performance of boards as well. So the main goal of this research is investigating the effect of female managers ' performance at boards on comanys' social responsibilities. In order to measuring companies 'social responsibilities content analysis method has been used. sample of 129 companies listed in the Tehran Stock Exchange was tested during the period 2013-2021.

The independent variable is the number women at board combination and the dependent variable is company 's social responsibilities. The conclusions reveal that the presence of female managers at management boards has a meaningful and direct relationship on companies' domestic and international responsibilities.

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