تأثیر مسئولیت پذیری اجتماعی بر عملکرد مالی شرکت با در نظر گرفتن نقش تعدیل گر ارزش ویژه نام و نشان تجاری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری حسابداری، دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد، ایران،

2 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد، ایران.

چکیده

 بهبود عملکرد ­­مالی تنها با حداکثرسازی سود و منافع میسر نخواهد شد. مبتنی بر تئوری قراردادهای اجتماعی، جامعه به شرکت اجازه فعالیت می­ دهد و از شرکت انتظار دارد تا منافع تمامی ذی­نفعان را مهیاء سازد. یکی از منافع مورد انتظار تمامی سهامداران، مسئولیت­ پذیری­ اجتماعی است. همچنین، ارزش­­ ویژه ­نام­ و ­نشان­­ تجاری به عنوان یک برند، یکی از دستاوردهای مسئولیت­ پذیری ­­اجتماعی است که منجر به بهبود عملکرد مالی شرکت می­ شود. بنابراین، هدف از پژوهش حاضر بررسی تأثیر مسئولیت­ پذیری اجتماعی بر عملکرد مالی شرکت با در نظر گرفتن نقش تعدیل­گر ارزش ­نام ­و ­نشان ­تجاری می ­باشد. جامعه آماری پژوهش حاضر شامل کلیه شرکت­ های پذیرفته شده در بورس ­اوراق ­بهادار تهران طی بازه زمانی 1396-1392 می ­باشد. حجم نمونه بر اساس روش حذف نظام­مند بالغ بر 179 شرکت می­ باشد. روش اجرای پژوهش مبتنی بر رگرسیون ­­چندکی و الگوی ­معادلات ­ساختاری می­ باشد. یافته ­ها نشان می ­دهد که بعد ­اقتصادی مسئولیت ­­اجتماعی­ شرکت­ ها و محرک اعتبار ارزش نام و نشان تجاری، عواملی مثبت و قابل توجه برای همه چندک­ ها هستند. عامل محرک توسعه برند، تأثیر مثبت و قابل توجه ­ای را بر روی چندک­ های بالاتر عملکرد مالی شرکت می ­گذارد. یافته ­ها نشان­دهنده تأثیر منفی بر عملکرد مالی شرکت در زمینه عامل محرک ­وفاداری ­به ­برند هستند.

کلیدواژه‌ها


عنوان مقاله [English]

The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange

نویسندگان [English]

  • vahid bekhradi nasab 1
  • fatemeh zholanezhad 2
1 department of accounting, Najaf Abad branch, Islamic Azad Univercity, Najaf Abad, Iran
2 Graduate Master of Accountancy
چکیده [English]

Improving financial performance will not be possible by maximizing profits and benefits alone. Based on social contract theory, society allows the company to operate and they expects the company to serve the interests of all stakeholders. One of the expected benefits of all stakeholders is social responsibility. The special value of a brand and trademark as a brand name also is one of the achievements of social responsibility that leads to improving the financial performance of the company. Therefore, the purpose of this paper is to investigate the effect of social responsibility on the financial performance of the company by considering the moderating role of the value of brand name and trademark. This study uses quantile regression and structural equation modeling to explore the causal linkages among these factors in firms listed on the Tehran Stock Exchange over the period 2011–2015. The results of quantile regression analysis show that the economic dimension of corporate social responsibility and the special value of a brand and trademark are a positive significant effect on all of the quantiles. The brand extension driver provides a significant positive effect on the higher quantiles of firm performance. However, the findings indicate a significant negative effect on firm performance considering the brand loyalty driver.
 

کلیدواژه‌ها [English]

  • Brand name
  • Corporate social responsibility
  • Financial performance
  • Quantile regression
  • Structural equation modeling
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