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aapc 2017, 1(2): 193-213 Back to browse issues page
Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange
Roya Darabi 1, Seyed Hesam Vaghfi 2, Maryam Salmanian 3
1- Associate Professor Islamic Azad University, Tehran South , royadarabi110@yahoo.com
2- Department of Management, Economics and Accounting, Payame Noor University, I.R. of Iran
3- ph.d student Islamic Azad University, Tehran South
Abstract:   (2236 Views)

In addition to consider company's interest and rights managers should consider people's welfare, comfort and their needs and wants in the community and involve in them as a moral issue for the company. On the other handmanger decisions and behaviors should notcause any harm, loss or damage for the community and its people. The purpose of this study is to investigate the relationship between social responsibility reporting and its aspects such as environment, employee welfare, social activity and energy consumption and the risk and value of company. We examined 276 year-company observations for company listed in Tehran Stock Exchange between 2013 and 2015. In order to analyze the data, we used significant multiple regression analysis through Eviews 8. The results showed that there is significant relationship between social responsibility and risk and value of the company.

Keywords: Social Responsibility Reporting, Firm Value, Systematic Risk
Full-Text [PDF 195 kb]   (1064 Downloads)    
Type of Study: Research | Subject: Special
Received: 2015/12/22 | Accepted: 2016/03/6 | Published: 2017/03/19
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Darabi R, Vaghfi S H, Salmanian M. Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange. aapc. 2017; 1 (2) :193-213
URL: http://aapc.khu.ac.ir/article-1-147-en.html

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