جستجوی مقالات مرتبط با کلیدواژه « Corporate Social Responsibility » در نشریات گروه « حسابداری »

The present study examines the effect of profitability on the relationship between corporate social responsibility and managerial ability on firm value in companies listed on the Tehran Stock Exchange. In order to achieve the above objectives, four hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 171 firms was selected from the firms listed in Tehran Stock Exchange during the period 2018 to 2022. Multivariate regression model based on combined data was used to test the research hypothesis. In terms of practical purpose, this research is to collect quantitative and post-event data and in terms of descriptive correlational analysis. The findings of the research showed that the corporate social responsibility and managerial ability have a positive and significant effect on the firm value, that is, the increase of the corporate social responsibility and managerial ability leads to the increase of the firm value; In addition, the results indicate that profitability strengthens the relationship between corporate social responsibility and managerial ability on firm value.

The emergence and necessity of the audit committee as a part of the corporate governance structure and its role and characteristics as a tool to reduce agency costs in Iranian companies is a controversial issue, this tendency is especially when the question of the quality of profit through real items is raised. It becomes more colorful because the possibility of discovering profit management through real items is less. Accordingly, this research aims to investigate the impact of corporate social responsibility on the quality of profit, considering the moderating role of audit committee characteristics in companies admitted to the stock exchange. Bahadar Tehran will pay. For this purpose, the data related to 120 companies admitted to the Tehran Stock Exchange in 2017 to 2023 were randomly analyzed and analyzed using panel data method. The results of the research indicate that there is a significant relationship between corporate governance and management with regard to the moderating role of audit committee characteristics. These findings can be useful for policy makers of the stock exchange in terms of formulating and enforcing compliance with the charter of the audit committee. The principles of corporate governance and the voluntary preparation of a corporate governance report

Corporate social responsibility is commonly defined as a business model in which companies integrate social and environmental concerns into their business operations and interactions with their stakeholders rather than economic profit. The main concern of the stakeholders is to take care of their interests and thus create value for them. Corporate social responsibility can include the interests of all stakeholder groups. Therefore, the purpose of this research is to determine the relationship between corporate social responsibility and value for the company, emphasizing the tenure of the CEO. The current research is applied research in terms of its purpose. The statistical population is the companies admitted to the Tehran Stock Exchange, and 133 companies were included in the statistical sample with the purposeful sampling method. The time period of the research is from 2012 to 2022. The value of the company using the criterion; Q-Tobin ratio, rate of return on assets and rate of return on equity were measured. Corporate social responsibility was measured using Aghaei and Kazempour's checklist (2015). The tenure of the CEO was also measured through the number of consecutive years of managing a company. The results show that there is a direct and significant relationship between the social responsibility of companies and the value of the company. While there is no significant relationship between corporate social responsibility and company value (return on assets and return on equity). Also, when the tenure of the CEO is long, it can increase the social responsibility of the company and thus lead to an increase in the market value of the company (Q. Tobin).

Social responsibility is the process by which company managers exercise their responsibility to adapt to the interests of the organizational groups under their management. This social responsibility can affect the choice of auditor and audit cost. Therefore, the purpose of this study is to investigate the effect of corporate social responsibility performance on the choice of auditor and audit costs. To achieve this goal, the KLD index has been used in the calculation of corporate social responsibility. The statistical population of this research is Tehran Stock Exchange companies and from this population a statistical sample including 82 companies during the period 2011 to 2020 was selected. Hypotheses were tested using linear regression and with Eviwes software. The findings showed that the company's social responsibility performance does not have a significant effect on changing the auditor and leaving the auditing organization and selecting other institutions to audit the company, while the company's social responsibility performance has a significant effect on audit costs using (1) natural logarithm of audit cost and (2) the difference between the audit cost of this year and last year. Therefore, these findings indicate that the company's social responsibility performance does not have a significant effect on the auditor's choice.

Studies in the field of corporate governance have tried to formulate a model that is compatible with all companies with different goals by using of agency theory. On the other hand, some researchers emphasize on presenting a contingency perspective. The purpose of this research is to examine the relationship between the board structure and corporate social responsibility by considering the role of contingency factors.

The research data includes 128 companies admitted to the Tehran Stock Exchange in the period of 2016 to 2021. Structural equation modeling and SmartPLS3 software were used to test the hypotheses. The three factors of firm size, business strategy and business competition have considered as contingency factors that affect the board structure.

Contingency factors including firm size, business strategy and business competition have a positive and significant effect on the board structure, and the board structure has a significant mediating effect on the relationship between the contingency factors and corporate social responsibility.

Companies with a strong strategy, large size and high business competitiveness have a more efficient board structure. Contingency factors are among the factors affecting the board structure, and the fitting of the board structure with contingency factors lead to improve corporate social responsibility.

Contribution: 

Studies based on agency theory are unable to explain the effectiveness of the board of directors in the field of corporate social responsibility due to having a narrow theoretical lens. By providing a contingency framework, this study contribute to the existing literature, and helps the legislators to formulate new guidelines and laws.

The geographical conditions of Iran have contributed to the occurrence of diverse natural hazards. Among these hazards, drought emerges as one of the most significant, persisting over the Iranian plateau for several years. This study aims to investigate the moderating role of the phenomenon in the relationship between corporate social responsibility (CSR) and financial performance among listed companies in the Tehran Stock Exchange (TSE).
The hypotheses of this study were tested using a sample of 225 companies listed on the Tehran Stock Exchange from 2011 to 2021, employing multivariate regression models. The Standardized Precipitation Index (SPI) was utilized to measure drought in various provinces of Iran, while financial performance was measured using two indicators i.e. return on assets and return on equity. CSR was measured based on the KLD index.
The findings of this research demonstrated that corporate social responsibility has a positive and significant impact on the financial performance of companies, and drought strengthens this relationship.
Drought, as one of the main consequences of climate change, is a significant and tangible issue in Iran. Exploring its consequences in the capital market is of considerable importance. The results of this research indicate that the positive impact of corporate social responsibility on financial performance is more pronounced among companies affected by drought. The moderating role of this variable in the relationship between CSR and financial performance has not been extensively studied in the domestic and international literature. Therefore, this study contributes significantly to the extant literature, providing valuable insights for various stakeholders. The obtained results suggest that companies operating in drought-affected regions, facing unique challenges and severe risks associated with water scarcity, resource depletion, and environmental degradation, attempt to mitigate the adverse effects of drought on their operations effectively. By engaging in CSR activities that address specific issues such as water conservation initiatives, sustainable resource management, and community support programs, these companies strive to reduce the formation of a negative perception (stemming from drought conditions) by stakeholders regarding their performance. This strategy, embraced by companies grappling with drought, could amplify the influence of corporate social responsibility on the financial performance of drought-affected businesses, particularly those striving to bolster environmental and social sustainability while fortifying their adaptability and resilience in the face of demanding climate conditions. The research findings provide valuable insights for investors and financial analysts in evaluating the relationship between corporate social responsibility and financial performance, especially in drought-affected regions. They indicate that companies with strong corporate social responsibility exhibit better financial performance, and this positive relationship is even more pronounced when facing challenges arising from drought. These results can help investors and analysts make informed investment decisions.

Today, corporate social responsibility and green human resource management are linked as two basic concepts in management literature. Although so far, numerous researches have been developed in both fields in parallel, it is necessary to investigate the relationship between both concepts and their impact on environmental outcomesand corporate performance more deeply. Therefore, the purpose of the study is to investigate the impact of corporate social responsibility on company performance, considering possible mediation; Green human resource management and environmental outcomes were considered. Data were collected by distributing and completing online 420 seven-choice Likert standard questionnaires with 34 items in hotels with more than 50 employees and hree-star category or higher in Isfahan and analyzed using the method of structural equations based on variance (partial least squares). Corporate social responsibility has a direct and significant effect on the performance of Isfahan's hotel industry. Also, indirectly and with two mediating variables of green human resource management and environmental outcomes, corporate social responsibility has a positive and significant effect on the performance of Isfahan's hotel industry. Examining and comparing the direct and indirect effects shows that with the two mediating variables of green human resource management and environmental outcomes, the impact of corporate social responsibility on performance decreases from 0.321 to 0.128. By improving the management of green human resources and environmental outcomes, organizations help their human resources to be proud of their company's role in protecting the environment, which not only strengthens the commitment of human resources towards their organizations. It is possible, but they can achieve successful environmental outcomes by developing abilities, motivations and opportunities such as attracting and selecting human forces interested in green (environmental) issues. Also, the results of the study contribute significantly to the literature of corporate social responsibility and green human resource management, as well as the practical participation of managers.

The current research was conducted with the aim of investigating the impact of corporate social responsibility on the organization's performance through the mediating role of green human resource management in the Persian Gulf Science and Technology Park. The research method is applied in terms of the purpose, descriptive survey in terms of nature and quantitative in terms of the type of data. The statistical population of this research is the managers of companies active in the Persian Gulf Science and Technology Park. The sampling method used in the current research; Non-random sampling was available and 33 people were selected using Cochran's formula. The research data were collected using a questionnaire. SPSS and PLS software were used to analyze the collected data. The results obtained from the data analysis indicate that corporate social responsibility has a positive and significant effect on performance directly and through green human resource management. Green human resource management has a positive effect on company performance. Also, green planning, green job design, green recruitment and selection, green training also have a positive and significant effect on the company's performance.

Tax avoidance legally creates economic resources. Agency theory states that due to the conflict of interests between the manager and the owner, these resources lead to the manager's opportunistic behavior, such as empire-building. Attending to all the stakeholders is a must in the stakeholder theory and the purpose of social responsibility is to align the interests of managers and shareholders. Thus, the research motives to empirically investigate the relationship between tax avoidance and managerial empire-building by considering corporate social responsibility. The statistical sample of this research is by systematic elimination method and includes 729 firm-year observations obtained from companies admitted to the Tehran Stock Exchange (TSE) from 2011 to 2019. Examining the research hypotheses using multivariable regression showed that tax avoidance significantly increases managerial empire-building activities. In addition, it found that corporate social responsibility weakens the relationship between tax avoidance and managerial empire-building. The above findings are by the theoretical foundations available in the research literature of this field.

Given the significant role of corporate social responsibility, employer branding, and corporate reputation in the success of organizations and their competitive advantage, the present study aims to investigate the relationship between corporate social responsibility, employer branding, and corporate reputation. This research has been conducted with an applied objective and a descriptive research method. The statistical population of this study includes financial employees of industrial companies in Yazd province, and using the Cochran formula, a sample of 288 individuals was selected. A questionnaire was used to measure the research variables, and the structural equation modeling approach using partial least squares was employed for hypothesis testing and data analysis. The results indicate that corporate social responsibility has a positive and significant impact on employer branding and corporate reputation. Employer branding also has a positive impact on corporate reputation and contributes to the creation of a positive reputation for organizations. According to the research findings, organizations should attach great importance to corporate social responsibility and create a suitable brand to achieve a good reputation. These factors create a better image of the organization's brand help meet social expectations and achieve their economic goals

Capital projects require a significant amount of planning and funding because they are a significant investment. If you go through the process of capital budgeting, you will know how much money you need and whether it can financially affect your other investments. Capital projects can be independent, meaning they do not affect the financing of other projects in the company, or mutually exclusive, meaning they are somehow related to the financing of other projects. Therefore, considering the importance of the issue, we will examine the impact of corporate social responsibility on the capital budgeting of companies admitted to the Tehran Stock Exchange. Therefore, the main goal of this research is to examine the impact of corporate social responsibility on the company's capital budgeting, and the research method is applied, and the socio-statistics of this research includes companies admitted to the Tehran Stock Exchange, which are 105 companies with Using the systematic elimination method was chosen as a statistical sample. The time frame of this research includes a 5-year period from the beginning of 2016 to the end of 2014. In order to collect data, the website of the stock exchange organization and the new Rahavard software were used, and then the collected data were analyzed by Eviuse software, and the results showed that social responsibility is related to the components of capital budgeting. It is direct and meaningful.

Corporate social responsibility and related disclosures have been on the agenda for years. Moving in the direction of social responsibilities is a necessary factor that leads to the continuation of the company and organization in the long term. On the other hand, financial theories have addressed the point that investment decisions are not only influenced by economic and rational indicators, but also other factors have a significant impact on their behavior and type of decisions. Therefore, the current research has been formed with the aim of ethical decision-making by managers according to the role of managers' characteristics in fulfilling the social responsibility of the company. In this research, quantitative and qualitative approaches have been used in parallel and in the same direction. In the quantitative part of the research, the statistical population of the present study includes the companies admitted to the Tehran Stock Exchange, the number of companies was selected by systematic elimination method and it was done with the help of regression analysis and Eviews software. The results showed that there is a significant relationship between managers' feelings, managers' honesty and truthfulness, managers' conservatism and managers' optimism with fulfilling social responsibility at a 95% confidence level. In general, the results of this research show that the personality characteristics of managers have an impact on the social responsibility of managers in companies.

Earnings is one of the most important items of financial statements, which is considered as one of the decision-making criteria in companies to evaluate the performance and determine the value of the economic enterprise. The use of estimates and different accounting methods has made it impossible to look at the profit in a reliable way. In order to avoid wrong decisions, investors and creditors should not rely only on the profit figure, but should focus on quality earnings. Therefore, it is important to study the factors affecting the earnings quality. Based on the stated content, the present research examines the effect of audit committee characteristics on the relationship between corporate social responsibility and earnings quality in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, two hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 140 firms was selected from the firms listed in Tehran Stock Exchange during the period 2015 to 2021. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that the corporate social responsibility has a positive and significant effect on the earnings quality, that is, an increase in the corporate social responsibility leads to an increase in the earnings quality; In addition, the results indicate that audit committee characteristics strengthen the relationship between corporate social responsibility and earnings quality.

The present study examines the role of investment opportunities on tax avoidance with regard to corporate social responsibility in companies listed on the Tehran Stock Exchange. The statistical population in this research is the companies admitted to the Tehran Stock Exchange. The time frame of this research is from 1394 to 1400, and the sampling method is screening, in which a total of 136 companies (952 years - companies) were selected as a sample. became Since the results of this research can be used in drafting the rules and regulations of the stock exchange, it is of the type of applied research. Also, due to the fact that this research is looking for the relationship between several variables, it is a correlation type and post-event methodology. In terms of its nature and method, it is descriptive-correlation type, in order to test the hypotheses of the research, multivariate regression and Eviuse software are used. The results of the research show that there is a significant relationship between investment opportunity and responsibility on tax avoidance, and social responsibility as a moderating variable affects the relationship between investment opportunities and tax avoidance.

In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate Social Responsibility (CSR), now holds equal importance alongside financial disclosures. The more responsible and ethical a company is regarding social and environmental issues, the less incentive it has to engage in unethical financial practices, such as earnings management. According to the existing literature, corporate governance mechanisms have been created to reduce the representation problem between managers and shareholders. These mechanisms act as a monitoring system to align the managers' interests with the beneficiaries and can lead to reducing the opportunistic behavior of the management. The purpose of this research is to investigate the existence and direction of the relationship between corporate social responsibility (CSR) disclosure and two types of earnings management (real and accrual) based on the opportunistic managerial view and also to study the moderating effect of corporate governance mechanisms on this relationship.
To test and analyze the hypotheses, the panel data of 108 companies from 2016 to 2021 and multivariable regression controlling the fixed effects of year and industry were used. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange after applying some restrictions.
The research findings showed a positive and negative relationship between CSR disclosure and accrual, and real earnings management, respectively. Also, the board of directors' independence and institutional ownership have strengthened and weakened the relationship between CSR disclosure and real, accrual earnings management, respectively. In addition, the results of the reverse causality test confirmed the two-way relationship between CSR disclosure and earnings management.
Despite the extensive study of CSR in social science research, the reasons companies engage in CSR activities and spend much capital on it still need to be explained and clarified. This ambiguity can be related to the missing link of earnings management. The results support the research hypotheses and the opportunistic view of management in the Iranian context. For this purpose, the managers used CSR initiatives to manipulate the accrual earnings. However, due to the extensive adverse effects of real earnings management on the company's future performance, managers were less inclined to use this type of earnings management. Also, corporate governance mechanisms have been able to act significantly to moderate these effects. The results of this study carry noteworthy implications for policymakers, managers, and various stakeholders. The findings have significant implications for the stakeholders of different companies, including regulatory authorities, policymakers, developers of the organizational strategy of companies, and academics. Policymakers are advised to reward companies that pursue CSR activities solely for social development while being wary of companies that use CSR activities for covering earnings management. Also, managers can use the results of this research to implement and formulate CSR strategies, which will help them achieve financial transparency when publishing and disclosing the organization's financial information.

With the development of societies and attention to human rights, in addition to the usual responsibility of companies, namely profitability, the responsibility of companies to society and the environment has also been considered. Shareholders are no longer the only beneficiaries of the company, but also citizens, customers, employees and the government, and even future generations of the company. Many companies around the world are now aware of this responsibility and are working to fulfill it. Success in performing social responsibility in companies and creating patterns in accordance with culture and society, depends on identifying the different factors and dimensions of social responsibility in each situation. By recognizing these factors and criteria, the dimensions of corporate social responsibility can be analyzed. This research is applied in terms of purpose and descriptive-survey in terms of type. The statistical community consists of theoretical texts related to corporate social responsibility. In this study, effective criteria based on previous research were identified and 58 indicators in the form of 8 dimensions were selected. Then, a researcher-made questionnaire was designed and implemented to determine the most important criteria by fuzzy screening method. Given that the identified indicators and dimensions have appropriate scientific support, and have the ability to be operationalized, by determining their priority and operational definition of each component, the path of institutions to measure and increase responsibility can be Identified social.

Despite the important role that corporate social responsibility plays in the decision-making of capital market players, it seems that it has always been influenced by the behavioral characteristics of the board. Materialism has not been considered to assess the behavioral characteristics of the board of directors and no research has been conducted in this field in the country so far. The purpose of this study is to investigate the effect of board materialism on corporate social responsibility. The corporate social responsibility variable was measured by the Carol's social responsibility checklist (1998) and the materialism variable was measured by the standard Richins and Dawson (1992) questionnaire. To conduct this research, 109 companies for a period of 6 years between 2016 to 2021 in the Tehran Stock Exchange were surveyed as a statistical sample. The research hypotheses were analyzed using data panel regression and combined regression in EViews10 software. Multivariate linear regression model and cross-sectional data were used to test the hypothesis. Findings show that the materialism of the board of directors has a significant effect on corporate social responsibility. The materialism of the board does not affect the financial responsibility of the company. The materialism of the board of directors has a negative and significant effect on the legal responsibility of the company. The materialism of the board affects the ethical responsibility of the company. The materialism of the board of directors has a negative and significant effect on the benevolent (humanitarian) responsibility of the company.

Stock price informativeness, as a measure of the future state of the company to express information that is not easily accessible to outsiders is very attractive among investors and capital market analysts. In addition, if entities can base their financial decisions on stock prices; They will be able to reduce the differences between market factors and information about the company and achieve a consistent pattern in their strategic decisions. To achieve this goal, the purpose of this study is to investigate the relationship between social responsibility disclosure,  Stock price informativeness with emphasis on the mediating role of corporate governance. For this purpose, the data of 186 companies listed on the Tehran Stock Exchange and using a regression model based on composite data and using Eviews8 software has been tested. The statistical results of testing the research hypotheses show that there is a positive and significant relationship between corporate social responsibility and Stock price informativeness and corporate governance. Therefore, the mediating role of corporate governance is approved. Therefore, in companies with higher social responsibility, the impact of corporate social responsibility and corporate governance on, Stock price informativeness is stronger at the same time.Research innovation: This research is the first research that has examined the relationship between disclosure of social responsibility and stock price informativeness in Iran as a developing country. The present research helps to develop science and knowledge in this field.