چرخه عمر شرکت، منابع مالی سازمانی و مسئولیت اجتماعی شرکت‏ها

محورهای موضوعی : حسابداری مدیریت

فریدون رهنمای رودپشتی ¹ (استاد-گروه حسابداری و مدیریت-دانشگاه علوم تحقیقات-تهران-ایران)
آناهیتا زندی ² (دانشجوی دکترای گروه حسابداری، دانشکده علوم انسانی، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران)

تاریخ دریافت : 1401/04/25 تاریخ پذیرش : 1401/04/25 تاریخ انتشار : 1401/03/01

کلید واژه: چرخه عمر شرکت, مسئولیت اجتماعی شرکت, منابع ما,

چکیده مقاله :

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.

چکیده انگلیسی:

This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that the maturity stage of the company's life cycle has a significant and positive relationship with participation in corporate social responsibility activities.. Our results show that size, profitability and slack resources moderate the association between the corporate life cycle and CSR

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