The effect of differentiation strategy and cost leadership on the relationship between social responsibility and the amount and sustainability of corporate dividends
Subject Areas : marketing
majid moradi
1
,
mohamad kazem sabzi
2
1 - PhD in Accounting from Mazandaran University - Assistant Professor of Accounting at Islamic Azad University, Saveh Branch
2 - Master of Accounting, Nasser Khosrow Institute of Higher Education, Saveh, Iran
Keywords: differentiation strategy, cost leadership strategy, social responsibility, dividend sustainability,
Abstract :
The present research has been conducted to investigate the impact of cost leadership and differentiation strategy on the relationship between social responsibility and the amount and sustainability of corporate dividends. The research method is a post-event descriptive survey in terms of practical purpose. The statistical population of this research is all the companies of Tehran Stock Exchange during the years 2014 to 2020. In order to carry out this research, information sources are divided into two categories; The first category is related to the research literature and its background, which uses library resources, domestic and foreign magazines and databases, articles and theses, the second category is related to data collection, which is linked to the website of the Tehran Stock Exchange and its comprehensive information system. And the new financial information software is prepared and compiled. EViews software should be used for data analysis. The findings of this study show that there is a positive and significant relationship between social responsibility and the company's dividend rate. Also, the findings of the research showed that the product differentiation strategy strengthens the direct relationship between social responsibility and the sustainability of the company's dividend.