نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری، دانشگاه پیام نور، تهران، ایران
2 گروه جسابداری، دانشکده حسابداری و مدیریت، دانشگاه پیام نور، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
Purpose: Divergence of investors' opinions refers to the difference of opinion among investors in the market. The main reason for the divergence of opinions is the low quality information of the companies, which will occur due to abuse by managers. Social responsibilities have created an obligation for managers to provide high-quality information to stakeholders, which will reduce the divergence of investors' opinions. Therefore, the current research seeks to trace the impact of social responsibility in reducing the divergence of investors' opinions.
Methodology: In order to achieve the objectives of the research, a sample of 124 companies admitted to the stock exchange was collected for a period of 10 years from 2013 to 2022. A multivariable linear regression model was used to test the research hypotheses. Findings of the research - The findings of the research showed that, in fact, with the promotion of social responsibility of companies, the amount of divergence of investors' opinions will decrease.
Research findings: The findings of the research showed that, in fact, with the promotion of social responsibility of companies, the amount of divergence of investors' opinions will decrease.
کلیدواژهها [English]
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