نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا (س)، تهران، ایران
2 گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا (س)، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The current research examines the moderating effect of the corona virus crisis on the relationship between social responsibility activities on company value and stock returns in companies listed on the Tehran Stock Exchange.
Method: This research is practical in terms of purpose, and from the aspect of identification method, it is correlation and among descriptive research. The statistical population of the research is the Tehran Stock Exchange and the research sample is 135 companies admitted to the Tehran Stock Exchange in a 4-year period between 2017 and 2018. In order to test the hypotheses of the research, multivariate regression was used with combined data and Eviuse software.
Conclusion: The results showed that the social responsibility of the CSR company leads to an increase in stock returns and company value. In addition, the Corona epidemic has a moderating effect of social responsibility on company value and stock returns. As a result, this crisis reduces the positive effect of social responsibility on company value and stock returns. In this way, it is possible to understand the importance of corporate social responsibility measures in the return of shares and the value of companies, especially in critical periods such as the spread of the Corona epidemic virus.
Contribution: In this research, the moderating effect of the actual shock of the corona virus on the relationship between social responsibility activities, company value and stock returns has been investigated
کلیدواژه‌ها [English]
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