Examine the influence of corporate social responsibility reporting quality and corporate governance characteristics and financial performance on corporate social reputation of Tehran Stock Exchange listed firms
Subject Areas : Management AccountingSediqeh Garmsiri 1 , Hamidreza Vakilifard 2 , Qodratollah Talebnia 3
1 - Accounting PHD scholar ، research and sciences branch، Islamic Azad university، Tehran، Iran
2 - Member of department of accounting، research and sciences branch، Islamic Azad university، Tehran، Iran
3 - Member of department of accounting، research and sciences branch، Islamic Azad university، Tehran، Iran
Keywords: Company social reputation, Social responsibility of compa, Company governance characteris,
Abstract :
The aim of this study was to investigate the effect of factors such as quality reporting corporate social responsibility, corporate governance characteristics, financial performance, the social reputation of the firms listed in the Tehran Stock Exchange, in the period 1393-1389 is. In order to test the research hypotheses, multivariate linear regression model (OLS) is used and how data review panel (hybrid) is.And the way data review panel (combined) is.. Three hypotheses were experimental findings is the hypothesis of the study show that social responsibility reporting quality of a company is directly related to social recognition ˛Among the features of corporate governance duality post of Managing Director of inversely, the board membership of industrial property has direct ties and three board size ˛ size of the company's Board members do not have a significant relationship with social recognition and finally research findings showed that there is no significant relationship between financial performance, corporate social reputation. Current research aims to examine the effect of factors like quality of social responsibility reporting,.
* آذر، ع. و منصور مؤمنی(1385) ˛ آمار و کاربرد آن در مدیریت، جلد دوم˛ تهران: انتشارات سمت، صص 182-15.
* افلاطونی، عباس ولیلی نیکبخت ،(1389)، کاربرد اقتصاد سنجی در تحقیقات حسابداری، مدیریت مالی و علوم اقتصادی، تهران: انتشارات ترمه˛ صص 88-20.
* تهرانی، رضا (1390)، مبانی مدیریت مالی، تهران: انتشارات نگاه دانش˛ صص 121-10.
* راعی، رضا (1392)، مدیریت سرمایهگذاری پیشرفته، تهران: انتشارات نگاه دانش˛ صص 215-18.
* رهنمای رودپشتی، فریدون و الهکرم صالحی (1390)، مکاتب و تئوری های مالی و حسابداری، تهران: انتشارات دانشگاه آزاد اسلامی واحد علوم و تحقیقات˛.40-312
* شباهنگ، رضا (1390)، تئوری حسابداری، جلد اول، تهران : انتشارات سازمان حسابرسی˛ 15-7.
* شباهنگ، رضا (1390) ، تئوری حسابداری ، جلد دوم ، تهران : انتشارات سازمان حسابرسی .1-180
* نیکومرام، هاشم (1392)، مدیریت مالی راهبردی ، تهران : انتشارات کسا کاوش˛240-20.
* Aaker, D. A. and Jacobson, R. ( 1994 ) The financial information content of perceived quality. Journal of Marketing Research 31 (2): 191.
* Aaker, D. A. and Jacobson, R. ( 2001 ) The value relevance of brand attitude in hightechnology markets. Journal of Marketing Research 38 (4): 485 – 493.
* Aaker, David A., (1996), Building Strong Brands, The Free Press, New York Aaker, David A., (1991), Managing Brand Equity, The Free Press, New York.
* Barth, M., Clement, M., Foster, G. and Kaszink, R.( 1998 ) Brand values and capital market valuation.Review of Accounting Studies 3 (1 – 2): 41 – 68
* Belo, Frederico., Lin, Xiaoji. And Vitorino, Maria. (2013), available athttp://ssrn.com/abstract=1805124
* Fernandez, Pablo, (2013), IESE Business School, University of Navarra, a literature review, working paper
* Kirk, C. P., Ray, I., Wilson, B., (2012), The impact of brand value on firm valuation: The moderating influence of firm type, Journal of Brand Management, Macmillan Publishers Ltd. 1350-23IX Jour
* Keller, Kevin L., (2008), Strategic Brand management. Prentice Hall, New Jersey, 2008.
* Keller, Kevin L., (1999), “Brand mantras: Rationale, Criteria and Examples”, Journal of Marketing Management, Volume 15, Pages 43-51
_||_