بررسی ارتباط سودآوری و شهرت شرکت بر افشای مسئولیت اجتماعی شرکتی در ایران An Investigation of the Relationship between Profitability and Company Reputations on Corporate Social Responsibility Disclosure in Iran
محورهای موضوعی : اقتصاد مالی
محبوبه خان احمدی
1
(گروه حسابداری، ، واحد اصفهان(خوراسگان)،دانشگاه آزاد اسلامی اصفهان، ایران)
محسن دستگیر
2
(گروه حسابداری، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران)
سعید علی احمدی
3
(گروه حسابداری، ، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی اصفهان، ایران)
کلید واژه: شهرت شرکت, سودآوری, M39, M14, افشای مسئولیت اجتماعی شرکتی. طبقه بندی JEL : M59,
چکیده مقاله :
این مقاله با هدف بررسی ارتباط سودآوری و شهرت شرکت جهت تبیین عوامل تعیین کننده افشای مسئولیت اجتماعی شرکتی در ایران انجام شده است.نمونه مورد بررسی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران و بر اساس اطلاعات 127 شرکت برای سال های 1387 تا 1396 انتخاب شده است. در مقاله از مدل رگرسیون چندگانه در قالب داده های تابلویی و با روش اثرات ثابت استفاده و نتایج نشان داد که سودآوری شرکت، یک عامل تعیین کننده در افشای مسئولیت اجتماعی شرکتی در ایران می باشد. مطابق با این یافته ها، شرکتهای با سودآوری بیشتر در حوزه سرمایه بکار گرفته شده، افشای مسئولیت اجتماعی بهتری داشته اند. نتایج تحقیق نشان داد که شهرت شرکت، یک عامل تعیین کننده در افشای مسئولیت اجتماعی شرکتی در ایران نبوده است. احتمالا شرکتهای با شهرت بالا، منافع حاصل از انجام و افشای فعالیتهای اجتماعی را به حد مطلوب دریافت نموده اند و در این حوزه، به کمال رسیده اند. بنابراین، لزومی برای افشای فعالیتهای جاری نمی ببینندAn Investigation of the Relationship between Profitability and Company Reputations on Corporate Social Responsibility Disclosure in Iran Mahboubeh Khan AhmadiMohsen DastgirSaeed Ali AhmadiThis article aims to investigate the relationship between profitability and corporate reputation to explain the determinants of corporate social responsibility disclosure in Iran. This research has been conducted on companies listed on the Tehran Stock Exchange and based on the information of 127 companies for 2009-2018. In this paper, a multiple regression model in the form of panel data and fixed effects method has been used. The results showed that the company's profitability is a determining factor in disclosing corporate social responsibility in Iran. According to these findings, more profitable companies employed in the capital had better disclosure of social responsibility. The results showed that the company's reputation had not been a determining factor in disclosing corporate social responsibility in Iran. Well-known companies have received the benefits of performing and broadcasting social activities to the desired extent and have reached perfection in this area. Therefore, they do not see the need to disclose current activities.
This article aims to investigate the relationship between profitability and corporate reputation to explain the determinants of corporate social responsibility disclosure in Iran. This research has been conducted on companies listed on the Tehran Stock Exchange and based on the information of 127 companies for 2009-2018. In this paper, a multiple regression model in the form of panel data and fixed effects method has been used. The results showed that the company's profitability is a determining factor in disclosing corporate social responsibility in Iran. According to these findings, more profitable companies employed in the capital had better disclosure of social responsibility. The results showed that the company's reputation had not been a determining factor in disclosing corporate social responsibility in Iran. Well-known companies have received the benefits of performing and broadcasting social activities to the desired extent and have reached perfection in this area. Therefore, they do not see the need to disclose current activities.
36) Hyeli (Lina) Kim, Eunju Woo, Muzaffer Uysal, Nakyung Kwon,(2017), The effects of corporate social responsibility (CSR) on employee well-being in the hospitality industry, International Journal of Contemporary Hospitality Management, International Journal of Contemporary Hospitality Management, Vol. 30 No. 3, pp. 1584-1600. https://doi.org/10.1108/IJCHM
43) Lujun Su, Scott R. Swanson, Maxwell Hsu, Xiaohong Chen,(2017), How does perceived corporate social responsibility contribute to green consumer behavior of Chinese tourists: A hotel context, International Journal of Contemporary Hospitality Management, Volume 29 Issue 12
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