نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران
2 دانشیار حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان،
3 استادیار هیات علمی دانشگاه آزاد سمنان
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
We examine if and how corporate social responsibility (CSR) affects the relation between risk taking incentives of CEO compensation (i.e. vega of CEO compensation) and measures of firm risk. This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017.For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that vega has a positive and significant effect on firm risk only in low CSR firms that attempt to maximize only investing stakeholders’ interests. In high CSR firms, that attempt to balance the interests of both investing and non-investing stakeholders, vega has no effect on firm risk.We examine if and how corporate social responsibility (CSR) affects the relation between risk taking incentives of CEO compensation (i.e. vega of CEO compensation) and measures of firm risk. social responsibility (CSR) affects the relation between risk taking incentives of CEO compensation (i.e. vega of CEO compensation) and measures of firm risk
کلیدواژه‌ها [English]
4.زندی, اناهیتا, فغانی ماکرانی, خسرو. (1397). بررسی تاثیر عملکرد اجتماعی، زیست محیطی(محیطی) و اخلاقی بر عملکرد مالی شرکت‌های پذیرفته شده در بورس اوراق بهادار. دانش حسابداری و حسابرسی مدیریت, 7(26), 145-158
5.طالقانی غلامرضا ، عباس نرگسیان ، مصطفی گودرزی.(۱۳۹۰).بررسی تأثیر سرمایه اجتماعی بر مسئولیت اجتماعی سازمان‌ها (مطالعه موردی: اداره کل مالیات غرب استان تهران). فلنامه راهبری بازرگانی. ۹ (۴۷) :۲۲۹-۲۴۲
6.عبدلی, محمدرضا؛ حمید پناهی و فاطمه رحیمیان، (۱۳۹۲)، بررسی تاثیر ترکیب هیات مدیره و ساختار مالکیت بر میزان مسوولیت پذیری اجتماعی شرکت ها در شرکت های پذیرفته شده در بورس اوراق بهادار تهران، دهمین کنفرانس بین المللی مدیریت استراتژیک.
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