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:: Volume 1, Issue 1 (9-2016) ::
aapc 2016, 1(1): 99-121 Back to browse issues page
The effect of corporate social responsibility and product diversification on performance evaluation
Mohammad Ali Aghaei1 , Mortoza Kazempour 2
1- Associated professor of accounting , management&economic faculty of Tarbiat Modares University (Aghaeim@modares.ac.ir)
2- , management&economic faculty of Tarbiat Modares University(Corresponding author) , Morteza.kazempour@modares.ac.ir
Abstract:   (6228 Views)

Companies resort to diversity in order to meet multiple needs of their customers so that by preserving their customers they would be able to improve performance and productivity. in the other hand, to experience a successful presence in the society, companies are trying to implement the concept of social responsiveness in the best way possible so that by doing this and in the process of increasing social satisfaction, performance of the company would be improved too. Therefore, The aim of this study is to evaluate the effect of corporate social responsibility and product diversification on performance evaluation of companies member of the Tehran Stock Exchange.  in order to measure the variability of products the criteria of entropy was used and social responsibility was also used in applying the presented model in the appendix of the current article that has 6 dimensions of environmental and energy issues, products and services, human resources, customers, social reponsibilities and energy. return on asset ratio was used to measure and asses performance. the statistical population of the current research included 80 companies in the period of  2010 to 2015 (480 year/company). after statistical analysis, results showed that there is a positive and meaningful relationship between social responsibility and company performance and there is a negative and meaningful relationship between diversification and firm performance.

Keywords: Corporate Social Responsibility, Diversification, Firm Performance
Full-Text [PDF 173 kb]   (4345 Downloads)    
Type of Study: Research | Subject: Special
Received: 2016/06/24 | Accepted: 2016/06/24 | Published: 2016/06/24
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Aghaei M A, Kazempour M. The effect of corporate social responsibility and product diversification on performance evaluation. aapc 2016; 1 (1) :99-121
URL: http://aapc.khu.ac.ir/article-1-50-en.html


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Volume 1, Issue 1 (9-2016) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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