نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Disclosure of information regarding corporate social responsibility creates a positive image of the company among shareholders. Because behaviors related to financial constraints may jeopardize stakeholder interests, it is expected that corporate executives who are more involved in financial constraint behaviors will pay more attention to corporate social responsibility to satisfy stakeholders. In the present study, the effect of different models of disclosure of social responsibility information on the relationship between the reduction of financial constraints and family ownership in companies listed on the Tehran Stock Exchange has been investigated. The present study is applied and the method of descriptive-causal and post-event is performed. SPSS software version 22 and Ivory version 8 were used to analyze the test results of the hypotheses. The statistical population of the study is the companies listed on the Tehran Stock Exchange from the beginning of 2009 to the end of 2018 for ten years. Using sampling by screening method, 100 companies were selected as a statistical sample. Findings from the analysis Research data show that the effect of disclosing social responsibility information based on Carroll model, Willis model, Lantos model and Kanjai and Cobra model on financial constraints of family companies compared to other companies; There is a significant difference. Also, according to the results, the disclosure of social responsibility information in family-owned companies has been less than other companies in the studied models.
کلیدواژهها English