Conceptual Thematic Framework of Corporate Governance Philanthropy and Fuzzy Todim Evaluation of Main themes in the capital market

Conceptual Thematic Framework of Corporate Governance Philanthropy and Fuzzy Todim Evaluation of Main themes in the capital market

Subject Areas : Financial Knowledge of Securities Analysis

Samira Ranjbar ¹ , Mehran Matinfard ² , Mohammad Hassani ³ , Mohammad Khodayee Velhzadehghord ⁴

1 - Phd Student, Department of Accounting, North Tehran branch, Islamic Azad University, Tehran, Iran
2 - Assistant Professor, Department of Accounting, Faculty of Management, North Tehran Branch, Islamic Azad University, Tehran, Iran. mehran(Corresponding Author)
3 - Assistant Professor, Department of Accounting, Faculty of Management, North Tehran Branch, Islamic Azad University, Tehran, Iran
4 - Assistant Professor, Department of Finance, Faculty of Management, North Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2023-01-09 Accepted : 2023-07-17 Published : 2024-09-26

Keywords: Corporate Governance Philanthropy, Inductive Theme, Matrix Fuzzy Ranking,

Abstract :

The purpose of this research is conceptual framework of corporate governance philanthropy based on the inductive themes and matrix fuzzy ranking. This study is developmental and exploratory in terms of methodology, and it is considered a mixed method in terms of data collection. In the qualitative part, with the aim of identifying the themes of corporate governance civilization, inductive theme analysis was used based on the Attride-Stirling (2001) approach and in the quantitative part, after performing the fuzzy assumptions, Todim's fuzzy analysis has been used to determine the most influential themes of the organizer identified in the qualitative part. In the quantitative part, due to the limitation of the number of participants in Todim's fuzzy analysis, 25 managers of capital market companies were used for fuzzy analysis. The results of the research in the qualitative part indicate the existence of 36 basic themes and 6 organizing themes based on 3 overarching themes, and in the quantitative part it was determined that the most desirable theme of corporate governance civilization is the organizing theme of adhocracy from the overarching theme, the basis of governance civilization for the development of corporate citizenship. The obtained result shows that, due to its structural agility in corporate governance supervision, based on strengthening organizational trust, it develops the level of learning and specialized knowledge, and they try to solve the company's problems, especially those related to stakeholders to impose the lowest cost on the shareholders.