چرخه عمر شرکت، منابع مالی سازمانی و مسئولیت اجتماعی شرکت‏ها

الموضوعات : حسابداری مدیریت

فریدون رهنمای رودپشتی ¹ , آناهیتا زندی ²

1 - استاد-گروه حسابداری و مدیریت-دانشگاه علوم تحقیقات-تهران-ایران
2 - دانشجوی دکترای گروه حسابداری، دانشکده علوم انسانی، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران

تاريخ الإرسال : 17 السبت , ذو الحجة, 1443 تاريخ التأكيد : 17 السبت , ذو الحجة, 1443 تاريخ الإصدار : 21 الأحد , شوال, 1443

الکلمات المفتاحية: چرخه عمر شرکت, مسئولیت اجتماعی شرکت, منابع ما,

ملخص المقالة :

هدف پژوهش حاضر بررسی تاثیر چرخه عمر شرکت، منابع مالی سازمانی و مسئولیت اجتماعی شرکت است. این پژوهش با استفاده از داده های سالانه شرکت های پذیرفته شده در بورس اوراق بهادار تهران طی دوره 1390-1396انجام پذیرفت.جهت آزمون فرضیه‌های پژوهش از رگرسیون خطی چند متغیره مبتنی بر داده‌های تابلویی بهره گرفته شده است. نتایج تجربی نشان می دهندکه مرحله بلوغ از چرخه عمر شرکت رابطه معنادار و مثبتی با مشارکت درفعالیت های مسئولیت اجتماعی شرکت دارد.هم چنین اندازه بزرگ تر، سودآوری بیشتر، و منابع بلا استفاده بیشتر رابطه مثبت بین چرخه عمر شرکت و فعالیت های مسئولیت اجتماعی شرکت را تعدیل می کند.

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