The impact of Abnormal Organizational Risk Management on Corporate Social Responsibility: The combined moderating role of CEO Overconfidence and Real Earnings Management

Subject Areas :

mlhammadtaghi kabiri ¹ , راضیه خانلری ² , Mohammad Joodaki ³

1 - Assistant Professor, management Department, Faculty of administrative sciences and Economics, Arak university, Arak, Iran
2 - دانشجوی کارشناسی ارشد،گروه حسابداری ، دانشکده اقتصاد و مدیریت،دانشگاه لرستان،خرم آباد ،ایران
3 - 1. MSc., Department of Accounting, Faculty of Management and Accounting, Amin Institute of Higher Education, Fouladshahr, Iran.

Received: 2022-06-16 Accepted : 2024-07-29 Published : 2024-09-30

Keywords: Corporate Social Responsibility, Organizational Risk Management, Real Management Profit, Managerial Overconfidence,

Abstract :

Corporate social responsibility has been a new and sensitive topic in the theoretical literature of accounting research and is a key factor in the survival of companies and has been considered by investors, managers, and researchers from various aspects. Researchers have mentioned several variables as effective factors in fulfilling corporate social responsibility; But this study examines factors such as organizational risk management, profit management, and CEO's confidence in corporate social responsibility. In this research, using information related 121 companies listed on the Tehran Stock Exchange from the years 2011 to 2020 and using EViews software, the hypotheses were examined. The results of the first hypothesis showed that abnormal risk management has a negative and significant effect on Social Responsibility of the company. Also, the results of the second hypothesis showed that the overconfident CEO shows higher Social Responsibility by engaging in real profit management when abnormal organizational risk management increases.