پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 675 |
| تعداد مقالات | 9,814 |
| تعداد مشاهده مقاله | 69,672,876 |
| تعداد دریافت فایل اصل مقاله | 49,025,767 |
The effect of social responsibility disclosure components on company value creation | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 12، دوره 16، شماره 2، اردیبهشت 2025، صفحه 143-153 اصل مقاله (820.45 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.29407.4155 | ||
| نویسندگان | ||
| Hadi Javanshir؛ Jamadori Gorganli Davaji* ؛ Parviz Saeedi؛ Arash Naderian | ||
| Department of Accounting, Islamic Azad University, Aliabad Katul Branch, Aliabad Katul, Iran | ||
| تاریخ دریافت: 02 آبان 1401، تاریخ پذیرش: 07 دی 1401 | ||
| چکیده | ||
| Social responsibility is a commitment causing managers of private sector business organizations to consider the whole community's well-being in their profit-making decisions. Organizations' performance evaluation criteria have evolved, and social and environmental responsibilities have become necessary for the long-term activities of organizations. This research uses Delphi forecasting methods, AHP ranking, questionnaires, and PLS through a comprehensive framework to analyze the effect of social responsibility disclosure components on company value creation. A content analysis was performed on the board reports of Iranian companies to examine the current status and the social dimension disclosure level in Iranian companies. To this purpose, a sample of active and large companies of the Tehran Stock Exchange, including about 106 cases from the energy, refining, and petrochemical industries, have been used. The results obtained from the path analysis and the desired indicators of the structural model fit supported the significance, explanation, and proper justification of corporate responsibility's social dimension disclosure components. In addition, a significant relationship was found between social responsibility disclosure and value creation. | ||
| کلیدواژهها | ||
| corporate social responsibility؛ social dimension components and indicators؛ disclosure level assessment؛ corporate value creation | ||
| مراجع | ||
|
[1] R. Alikhani Kashkak, Evaluating the quantity and nature of social environmental information disclosure and its relationship with characteristics of companies listed on the Tehran Stock Exchange, Master’s thesis in Accounting, Faculty of Management and Economics, Tehran Sciences and Research University, 2013. [2] L. Becchtti, R. Ciciretti, I. Hasan, and N. Kobeissi, Corporate social responsibility and shareholder’s value, J. Bus. Res. 65 (2012), no. 11, 1628–1635. [3] D. Danko, J.S. Goldberg, S.R. Goldberg, and R. Grant, Corporate social responsibility: The United States vs. Europe, J. Corporate Account. Finance 19 (2008), no. 6, 41–47. [4] A. Omidvar, Promoting corporate social responsibility: complementary and substitute of government policies and duties, Strat. Res. Inst. 21 (2008), 180–190. [5] M. Rodriguez-Fernandez, Social responsibility and financial performance: The role of good corporate governance, BRQ Bus. Res. Quart. 19 (2016), no. 2, 137–151. [6] M. Salewski and H. Zulch, The association between corporate social responsibility (CSR) and earnings quality: Evidence from European blue chips, Leipzig: HHL Leipzig Graduate School of Management, (2014), no. 112. Available at SSRN: https://ssrn.com/abstract=2141768 or http://dx.doi.org/10.2139/ssrn.2141768 [7] H.S. Sandhu and S. Kapoor, Corporate social responsibility initiatives: An analysis of voluntary corporate disclosure, South Asian J. Manag. 17 (2010), no. 2, 47–80. [8] N. Sun, A. Salama, K. Hussainey, and M. Habbash, Corporate environmental disclosure, corporate governance and earnings management, Manag. Audit. J. 25 (2010), no. 7, 679–700. [9] A. Torres, T.H. Bijmolt, J.A. Tribo, and P. Verhoef, Generating global brand equity through corporate social responsibility to key stakeholders, Int. J. Res. Market. 29 (2012), no. 1, 13–24. [10] D.B. Turban and D.W. Greening, Corporate social performance and organizational attractiveness to prospective employees, Acad. Manag. J. 40 (1997), no. 3, 658–672. [11] G. Vidiananda and E. Saraswati, The influence of corporate social responsibility (CSR) on company financial performance and firm value (An empirical study on the manufacturing companies listed at Indonesia Stock Exchange (IDX) in 2011), J. Ilmiah Mahasiswa FEB 1 (2012), no. 2. | ||
|
آمار تعداد مشاهده مقاله: 562 تعداد دریافت فایل اصل مقاله: 433 |
||