The Relationship between Social Responsibility And Company’sPerformance with Emphasis Put on the Role Played byInstitutional Owners in Base Metals, Automobile and Auto Partsand Electrical machinery Industries in Iranian Stock Exchange

سال انتشار: 1401
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 148

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شناسه ملی سند علمی:

MDMCONF05_119

تاریخ نمایه سازی: 26 مهر 1401

چکیده مقاله:

The research has been performed to the aim of studying the relationship between social responsibility and company’s performance with emphasis put on the role played by institutional owners in base metals industry. Sample companies have been selected through systematic deletion and finally ۱۵ companies from base metals industry, ۲۱ companies from automobile and auto parts industry, and ۱۰ companies from electrical machinery industry have been studied for the period of March ۲۰th, ۲۰۱۲- March ۲۱st ۲۰۲۱. To test research hypotheses, multivariate regression model and panel data pattern have been used in EViews ۱۲. To measure social responsibility and financial performance, check list and profitability ratio or return on assets have been respectively applied. To collect data in order for literatures of research subject to be explained, library method has been used; and, to achieve required information to process research hypotheses, data available in the software developed by Rahavard-e Novin Company has been used in addition to financial statements of the companies listed in Tehran Stock Exchange provided in official ISE website. Final results obtained from assessing the fit of regression models showed that there is a direct relationship between social responsibility and financial performance which would be strengthened at presence of institutional owners in the company.

نویسندگان

Hani Shirozhan

PhD Student, Department of Accounting, Faculty of Administrative and Economic Sciences, MazandaranUniversity, Babolsar, Iran.