The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation

Iranian Journal of Accounting, Auditing and Finance

دوره 5، شماره 1 - شماره پیاپی 14، خرداد 2021، صفحه 63-78   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.70053.1025

نویسندگان

Mohammad Sajjad Ghafourian Shagerdi¹؛ Amir Ghafourian Shagerdi^{* 2}؛ Reza Jahanshiri²

¹Faculty of Management and Accounting, Department of Management, Imam Reza International University, Mashhad, Iran.

²Faculty of Management and Accounting, Department of Accounting, Imam Reza International University, Mashhad, Iran.

چکیده

The present study deals with the relationship between a corporate social responsibility disclosure and intellectual capital considering the role of block holder ownership moderation incorporates listed on Tehran Stock Exchange, and one of the points of the present study for which we are seeking an explanation is the social responsibility and intellectual capital status of corporates with block holder ownership. In terms of aim, this study is applied research and is correlational-descriptive in terms of methodology. The study population consists of all corporates accepted in Tehran Stock Exchange after sampling, 147; the period is 6 years (2011-2016). To measure corporate social responsibility, the method of Content Analysis has been used based on the information checklist and its coding, and measuring the intellectual capital has been done using Pulic Model (2000). Furthermore, to test the hypotheses of the present study, Multiple Regular Regression and OLS (Ordinary Least Squares) have been used with the help of the software Eviews. The study results show a significant relationship between corporate social responsibility disclosure and intellectual capital; also, block holder ownership significantly affects corporate social responsibility disclosure and intellectual capital.

کلیدواژه‌ها

block holder ownership؛ corporate social responsibility disclosure؛ intellectual capital؛ pulic model؛ Tehran Stock Exchange

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