نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
2 دانشیار حسابداری، گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The willingness and insistence of the business unit to commit to social responsibility in all dimensions have a significant effect on financial performance. Therefore, the implementation of corporate social responsibility, leads to improving the success of companies in the long run and ultimately leads to economic growth and increase the competitiveness of the company and improve its financial performance. Risk is an integral element of the decision-making process in the organization. The decisions of managers and investors are in line with the increase in returns and wealth through risk reduction. Also, the company's financial constraint prevent the provision of funds for the desired investment, and most researches has measured the issue of social responsibility and risk with profit, and ignores the relationship between financial constraint and liquidity with performance. Therefore, the purpose of this study is the effect of corporate social responsibility and risk-taking on performance with respect to the moderator variable of financial constraint. The research data were tested based on a sample of 455 years-participating from the Tehran stock exchange during the years 2014-2018, it has been used to test the research hypotheses, multivariate linear regression with combined data. Findings of study show that social responsibility and risk-taking have a significant and inverse effect on company performance. Also, the moderator variable of financial constraint has a positive and significant effect on the relationship between social responsibility and performance, but does not have a significant effect on the relationship between risk-taking and performance.
کلیدواژهها [English]