جستجوی مقالات مرتبط با کلیدواژه "signaling hypothesis" در نشریات گروه "حسابداری"

The purpose of this research is to investigate the existence of motivations related to charity, signaling, and economic hypotheses of social responsibility, as well as the role of reputation in creating these motivations, if any.

This research is practical in terms of its purpose and falls under the category of descriptive-correlational research due to its examination of the relationship between variables. Based on the applied conditions and restrictions, the screened statistical sample consisted of 101 companies admitted to the Tehran Stock Exchange during the years 1392 to 1401 and was tested using multivariate regression models.

The results indicate that the participation of companies in social responsibility activities is driven by motivations other than charitable goals. The company's reputation has a positive and significant effect on optimal social responsibility, which includes economic motivations. It also has a negative and significant effect on deviations from optimal social responsibility.

Companies can perform better by implementing social responsibility activities driven by motives beyond benevolent goals. Companies with higher reputations engage in social responsibility activities with economic and profit goals. These reputable companies are less likely to send opportunistic signals through social responsibility, resulting in more optimal social responsibility aimed at economic goals, profit earning, and increasing the company's value.Contribution: By examining three hypotheses of charity, economic, and signaling, this research aims to clarify the motivations of companies in carrying out social responsibility activities. It seeks to determine which of these hypotheses is most consistent with reality and how companies with high reputations exploit these activities.

this research can enhance understanding in this area. The results can help company managers adopt better strategies for managing their reputation and social responsibility, and assist researchers in better understanding the relationship between corporate reputation and social responsibility activities.

Because of the important role of dividend payout policy in managers decision makings, the perception and determination the effecting factors on dividend payout policy not only provide an explicit description about the firms’ ability to distribute cash, but also it can provide the possibility of estimation the future behavior of firms. Some studies showed that firms’ dividend payout policy affected by information disclosure and connection to center of political power. This paper empirically analyzed the impact of board political connection & information disclosure quality on firms’ dividend payout policy. Research Hypotheses tested by using multivariate regression models based on panel data with fixed effect and generalized least squares method. Research samples include 204 firms listed in Tehran Securities & Exchange during March 2012 till March 2019. According to the research findings, those firms with board political connected paid more dividends. This result is accordance with signaling hypothesis. Also, those firms with high quality of information disclosure paid more dividends. This result is accordance with outcome hypothesis. In Addition, high quality of information disclosure in political connected firms leads to increase the dividend payout. Other findings indicated that board’s expertise, leadership and independence had no impact on dividend payout. Agency cost, long term debt, loss, revenue volatility, size and tangibility had negative impact, but age, managerial ownership and tax avoidance had positive impact on dividend payout. So, these findings provide specified approach to determine the effecting factors related to dividend payout by focusing on theoretical & empirical perspectives.

In recent years, based of some reformes in budget laws of Iran, the increase in the capital of enterprises, arising from the revaluation of their assets, has been exempted of tax. Althought, the increase in capital from asset revaluation reserve will not inflate cash inflow or outflow from the company, but this event could have endangered the managerschr('39') perspective and changed the future performance and stock returns.The purpose of this research is to investigate the effect of asset revaluation on future performance of the company and its impact on stock returns in companies listed in Tehran Stock Exchange. In order to achieve this goal, 4 hypotheses were developed. 176 companies for the first, thirth and forth hypothesises and 40 companies for the second hypothesis were selected among the companies listed in Tehran Stock Exchange during the years 2011 to 2019, and the multivariate regression model was used by the panel data method.The results of the research hypotheses show that there is no significant relationship between revaluation of fixed assets and future performance of the company. In addition, the results of the research showed that there is a significant relationship between the revaluation amount and share price of the company, although no significant effect on stock return were observed.

An important issue that has been considered in signaling hypothesis is positive relationship between dividend changes and future earnings changes and future profitability of the business unit that is addressed in the present study. For this, linear and nonlinear regression models were used. The studied period is from 2001 until 2012. The results show that dividend changes are not very informative about future earnings changes and future profitability of the business unit has a negative relationship with dividend changes, but this relationship was not statistically significant.