Corporate life cycle, organizational financial resources and corporate social responsibility
Subject Areas :
Management Accounting
fereydun rahnamaye rudposhti
1
(Professor-Department of Accounting and Management-University of Research Sciences-Tehran-Iran)
anahita zandi
2
(Department of Accounting, College of Human Science, Semnan Branch, Islamic Azad University, Semnan, Iran)
Received: 2022-07-16
Accepted : 2022-07-16
Published : 2022-05-22
Keywords:
Corporate life cycle,
Corporate social responsibilit,
Financial Resources,
Abstract :
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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