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The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle | ||
Iranian Journal of Accounting, Auditing and Finance | ||
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 04 شهریور 1402 اصل مقاله (739.34 K) | ||
نوع مقاله: Original Article | ||
شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.83604.1380 | ||
نویسندگان | ||
Ahmad Khodamipour* 1؛ Omid pourheidari2؛ nahid bigmoradi3 | ||
1Shahid Bahonar University of Kerman | ||
2Shahid Bahonar University of Kerman, Kerman, Iran | ||
3Ph.D. student of Accounting, Shahid Bahonar University of Kerman, Kerman, Iran. | ||
چکیده | ||
This research examines the effect of valuing social responsibility by combining the company's life cycle. In other words, by examining the role of life cycle stages on the relationship between high social responsibility and company value, the related literature on corporate social responsibility will be expanded to the less researched area in Iran. The statistical population of the research is the companies listed on the Tehran Stock Exchange. A sample of 117 companies from 2006 to 2021 is a total of 1727 company-year. Multiple panel regression methods and STATA version 17 statistical software were used to test the hypotheses. The results show that although social responsibility and company value, in general, have a positive relationship, this relationship is conditional on the stages of the company's life cycle. The effect of each dimension of social responsibility on the company's value is different in the life cycle stages. Social responsibility's social and governance aspects predict higher firm value in all life cycle periods, but this effect is more significant in the decline period. The environmental aspect of social responsibility generally positively impacts the firm’s value, but this effect is insignificant at different life cycle stages. Innovation: The research findings enrich the company's life cycle theory and provide a reference for decision-making to improve social responsibility policies further and stimulate a company's green transformation. | ||
کلیدواژهها | ||
valuing social responsibility؛ company value؛ environment؛ governance؛ social | ||
آمار تعداد مشاهده مقاله: 18 تعداد دریافت فایل اصل مقاله: 8 |