THE IMPACT OF SOCIAL REPORTING ACCORDING TO PINK ACCOUNTING ON THE INVESTMENT BEHAVIOR OF FEMALE INVESTORS - A SURVEY STUDY

Abstract

Pink accounting includes accounting practices used to improve the social image of the company at the expense of financial accuracy and transparency and is related to social reporting, which focuses on financial reports that show the company in an ideal and socially positive way. Women investors are often more sensitive to the company's social and environmental image, as social reporting according to pink accounting may lead to increased investor confidence in the company in the short term. The value of the company, and therefore the research aims to show the extent to which the investment behavior of women investors in companies that pursue social reporting and disclose their social contribution and the extent of its impact on the desire of investors to invest in those companies that support women's issues,Based on the inductive approach, a survey was prepared for a group of female investors consisting of a hundred investors to test the hypotheses of influence and correlation and the research reached the results that there is a moral impact on the behavior of women investors and increase their desire and confidence to invest in companies that pursue social reporting according to pink accounting.