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The Effect of Disclosure Level of Corporate Social Responsibility (csr) on Corporate Financial Performance (cfp) in Tehran Stock Exchange
| Content Provider | Semantic Scholar |
|---|---|
| Author | Yeganeh, Yahya Hasas Barzegar, Ghodratollah |
| Copyright Year | 2014 |
| Abstract | This study has examined impact of the level of disclosing corporate social responsibility (CSR) on corporations’ financial performance (CFP). The study’s statistical population consisted of listed companies in Tehran Stock Exchange in 1391, which in this study content of 83corporation sample was analyzed to assess the level of corporations’ disclosing corporate social responsibility through reports on the activities of the board. For this purpose, 105 Disclosure indices were analyzed in three economic, social and environmental dimensions using a zero-one procedure and rating of each corporation’s disclosing corporate social responsibility was extracted to determine their level of disclosure. To investigate the association between variables of this research, the level of corporations’ disclosing corporate social responsibility CSRD (independent variable) and performance metrics based on accounting data (ROS,ROA,ROE) and market data (SR,QT,P/E) (dependent variable) are considered. In this study, to analyze research data and the models estimation, the multiple-linear regression test was used and control variables have included size, financial leverage, industry, age and financial risk. Based on the research results, there is a significant relationship between the level of disclosing corporate social responsibility and financial performance criteria of corporations based on both accounting data and market data. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://www.srpublishers.org/uploads/4/3/6/9/43696183/the-effect-of-disclosure-level-of-corporate-social-responsibility-csr-on-corporate-financial-performance-cfp-in-tehran-stock-exchange.pdf |
| Alternate Webpage(s) | http://www.arabianjbmr.com/pdfs/AC_VOL_1_11/3.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
