List of Articles Corporate Social Responsibility

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  1 - Designing a Brand Reputation Development Model Based on Corporate Social Responsibility with Future Study Approach in the Iranian Banking Industry
  Elnaz Mehdibeiraghdar Mohammad Haghighi
  This research aims to design a brand reputation development model based on corporate social responsibility with future study approach in the Iranian banking industry. The research method is a two-stage approach. In the first stage, the factors of brand reputation develo More

  This research aims to design a brand reputation development model based on corporate social responsibility with future study approach in the Iranian banking industry. The research method is a two-stage approach. In the first stage, the factors of brand reputation development and corporate social responsibility were identified by using meta-analysis method. The research method in the second stage is survey type, in terms of correlation method and from the objective perspective, it is an applied research. The statistical population in the second stage includes Iranian banking industry customers. Interviews and a questionnaire were used for data collection. The validity of the questionnaire was confirmed by formal content and its reliability was confirmed by Cronbach's alpha method. The sampling method in this stage was cluster random sampling and the statistical sample size obtained 387. After formulating the initial model, frequency distribution, central indices and dispersion distribution were used to describe variables. Independent t-test, analysis of variance, confirmatory factor analysis, Pearson, and stepwise multiple regression were used for inferential testing of hypotheses. The results show that corporate social responsibility with future study approach and its dimensions including economic responsibility, legal responsibility, ethical responsibility, and charitable responsibility influence brand reputation development and its dimensions including customer- centric , organizational culture, brand awareness, brand prominence, brand performance, brand image and brand credibility, but the variables of environmental responsibility and the spirit of sacrifice do not have a significant impact on it. Manuscript profile
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  2 - Explaining and Prioritizing the Roles of Government in promoting corporate social responsibility through Public Policies
  Maryam Khalatbari Moazam Yazdani Hamidreza Naser Asgari
  10.30495/ijpa.2022.69761.11012
  Background and Purpose: The efforts of organizations to meet the expectations of their key stakeholders will promote their sustainable productivity and provide the benefits of society. Among the various factors that can contribute to the promotion of corporate social re More

  Background and Purpose: The efforts of organizations to meet the expectations of their key stakeholders will promote their sustainable productivity and provide the benefits of society. Among the various factors that can contribute to the promotion of corporate social responsibility, in this research, the role played by the government through public policies in this field has been discussed.Method: This applied research was done with a quantitative method. For this purpose, the importance and priority of the various roles of the government in this field have been ranked in the form of four main types of public policy. The data has been collected by surveying experts using a questionnaire and analyzed using the best-worst decision-making method. Findings: the prevalence and effectiveness of these various government roles, as well as the effectiveness of the four main types of public policy (regulatory, facilitating, partnership and approval policies) are different but can be confirmed. Conclusion: public organizations in charge of and related to this field can use these four types of public policies to improve the willingness and commitment of organizations to fulfill their corporate social responsibilities. The findings of this research can be used as informative and effective guidance on the way Manuscript profile
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  3 - Investigating the effects of corporate social responsibility on company reputation and brand equity with the mediating role of brand trust
  Abbas Ghaedamini Harouni Mehrdad Sadeghi Samaneh kaldani Ghulam Reza Maleki Farsani
  The purpose of this research is to determine the effects of corporate social responsibility on the company's reputation and brand equity with the mediating role of trust in the brand. The statistical population of this research was made up of all the customers in the br More

  The purpose of this research is to determine the effects of corporate social responsibility on the company's reputation and brand equity with the mediating role of trust in the brand. The statistical population of this research was made up of all the customers in the branches of Saderat Bank in the number of 4662118, and 645 people were selected as a sample through the Cochran sampling formula through the purposeful sampling method dependent on the criteria. colleagues (2019) and the standard questionnaire of Suki and Suki's company reputation (2019) and the standard questionnaire of Sifsi et al.'s brand equity (2016) and the standard questionnaire of brand trust Tzemplikos and Gounaris (2017) that the validity of the questionnaires were based on validity The content was analyzed using the opinions of experts, the form based on the views of a number of the statistical community and the structure were examined with the factor analysis method, and on the other hand, the reliability of the questionnaires was 0.77, 0.77, 0.75 and Cronbach's alpha method respectively. 0.75 was estimated. Data analysis was done at two descriptive and inferential levels including structural equation modeling. The results of the research showed that corporate social responsibility through trust in the brand has a positive and significant effect on the reputation of the company, the coefficient of this effect is 0.735, and corporate social responsibility through trust in the brand has a positive and significant effect on the brand equity, the coefficient of which is 0.735. Manuscript profile
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  4 - The effect of Corporate Social Responsibility on Organizational Citizenship Behavior with the mediating role of Job Satisfaction by moderating Corporate Size in the Food Industry of Isfahan Province
  samaneh hadi sichani
  10.30495/enkn.2023.70764.1059
  Organizational citizenship behavior is the self-sacrificing actions of employees to ensure the comfort of others and expresses related, voluntary and activities that are directly or indirectly regulated through corporate social responsibility and employee satisfaction. More

  Organizational citizenship behavior is the self-sacrificing actions of employees to ensure the comfort of others and expresses related, voluntary and activities that are directly or indirectly regulated through corporate social responsibility and employee satisfaction. The aim of this research is study the effect of corporate social responsibility on organizational citizenship behavior with the mediating role of job satisfaction by moderating corporate size in the food industry of Isfahan province. The method of the research is survey - descriptive of correlation type and in the theoretical framework of the research has been used library research and field method was used for data collection. Statistical society is emploee in the food industry and data were collected from a sample of 229 people and the sampling method is available random sampling. Descriptive and inferential statistical analyzes were performed in SPSS and PLS softwares. The results of hypothesis testing show that, The effect of corporate social responsibility with standard coefficient of 0.519 on organizational citizenship behavior and the effect of corporate social responsibility with standard coefficient of 0.589 on job satisfaction and the effect of job satisfaction with standard coefficient of 0.511 on organizational citizenship behavior and mediating the role of job satisfaction with standard coefficient 0.301 in the effect of corporate social responsibility on organizational citizenship behavior and the role of the size modifier of the company has been confirmed with a standard coefficient of 0.416 in the effect of corporate social responsibility on organizational citizenship behavior. Manuscript profile
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  5 - Investigation Of The Role Of Corporate Social Responsibility In Creating Sustainable Competitive Advantage By Enhancing Saipa Group’s Intellectual Capital
  Elham Samadzadeh kambiz heidarzadeh
  Abstract The main objective of this research is to find the relationship between corporate social responsibility with dynamic capabilities and competitive advantage of the firm. strategic corporate social responsibility has a close relationship with resource-based view More

  Abstract The main objective of this research is to find the relationship between corporate social responsibility with dynamic capabilities and competitive advantage of the firm. strategic corporate social responsibility has a close relationship with resource-based view because it influences intellectual capital as a large part of intangible resources, which is valuable, rare, inimitable and irreplaceable assets of the firms, can create sustainable competitive advantage for the firm. This study that in terms of aim is descriptive, and in terms of path is applied, survey research and of the correlative type, Using a five-point Likert-type scale, was performed on 208 senior managers of Saipa Group’s firms who were selected through Simple Random Sampling. In analyzing the data, inferential statistics topics including structural equation modeling that includes confirmatory factor analysis and path analysis was used. Based on the results of testing research hypothesis, that there is a direct relationship between corporate social responsibility, intellectual capital and sustainable competitive advantage, the main research question was positively answered. Thus, it can be deduced that Saipa Group’s firms that form population of this study, with CSR implementation were able to effectively manage and enhance their intellectual capital and make themselves differentiate among others. Manuscript profile
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  6 - Skeptical Buyers and Their Price Sensitivity in buying Optional Insurance
  Nafiseh Norouzi Daryakenari mohammad javad taghi pourian sepideh Ataei
  Research purpose: The purpose of this study is to evaluate the effect of buyers' skepticism such as skepticism about social responsibility, resilience to negative information, equity, and word of mouth advertising on buyers' price sensitivity. Research methodology: A S More

  Research purpose: The purpose of this study is to evaluate the effect of buyers' skepticism such as skepticism about social responsibility, resilience to negative information, equity, and word of mouth advertising on buyers' price sensitivity. Research methodology: A Sample of 411 people using cluster sampling from real clients of Razi insurance of west of Mazandaran province was selected by questionnaire  that was adopted of two surveys Skarmeas and Leonidou (2013) and Iran et al (2011) and hypotheses were tested by means of structural equation model. Research results: Skepticism to social responsibility would effect on the level of price sensitivity while the hygiene factors are not observed in the organization but as long as the organization is in compliance will have little effect. While resilience to negative information, as well as fairness and word of mouth advertising has a positive impact on price sensitivity. Research limitations: Limitations exist since very little research has been done in the field of skepticism and its effects on the price sensitivity in the field of marketing. Such a plan is suggested to conduct to generalize more in the other insurance firms. Managerial usages of the research: According to the findings, branches should find staffs that have acceptable expertise. It means that they have features include: Sufficient awareness of the relevant insurance services, the speed of doing things, provide better services, identify customer needs, performance, etc. Research innovation: Skepticism in the area of marketing services has not been evaluated in Iran. Manuscript profile
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  7 - Investigating the Impact of Ethical Ideologies on Consumer’s Evaluation of Product and Company with regard to Moderating Role of Corporate Social Responsibility
  S. Nayebzadeh Haniyeh Jafariyan
  Extensive research has been done on social responsibility and its effects on business. The importance of this concept for organizations is also emphasized. Despite the fact that corporate social responsibility has become one of the leading managerial issues worldwide, r More

  Extensive research has been done on social responsibility and its effects on business. The importance of this concept for organizations is also emphasized. Despite the fact that corporate social responsibility has become one of the leading managerial issues worldwide, researchers in both business and academia have not considered its application to the growth of societies. The current study is aimed at filling this gap by investigating the consumer’s perceptions of corporate social responsibility and its role in the relationship between consumer’s ethical ideologies and evaluation of organization and product. The current research is applied in terms of purpose and it is correlation in terms of the approach. The research population consists of HajKhalifeh confectionery consumers in Yazd. Due to the unlimited statistical population, 355 questionnaires based on Morgan table, were collected using simple random sampling. The reliability of the questionnaire was assessed by calculating Cronbach's alpha coefficient and confirmed by 0.931. LISREL and SPSS software were used for data analysis. The results show that idealistic consumers have a positive understanding of the corporate social responsibility activities and they will eventually have a positive evaluation of the product and the organization. In contrast, relativistic consumers are not sensitive to the corporate social responsibility and do not perceive them positively, which leads to their negative evaluations of the product and organization. In other words, the type of ethical ideology of consumers leads to different perceptions of corporate social responsibility and to a positive or negative evaluation of the product and the organization. Manuscript profile
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  8 - Social Responsibility and Investment Efficiency: The Moderating Role of the Type of Business Strategy of the Company (Case Study: Companies Listed On the Tehran Stock Exchange)
  dariush tahmasebi aghbelaghi maisam faraji amir cheraghi
  10.30495/jomm.2022.68885.1965
  Introduction: Today, one of the effective factors for sustainable economic growth and development is efficient investment that can create value for shareholders. The purpose of this research is to investigate the relationship between social responsibility and investment More

  Introduction: Today, one of the effective factors for sustainable economic growth and development is efficient investment that can create value for shareholders. The purpose of this research is to investigate the relationship between social responsibility and investment efficiency. Methods: To test the research hypotheses, a multiple linear regression model based on panel data has been used. Results: The results of a survey of 140 companies listed on the Tehran Stock Exchange during the period 2013 to 2021 indicate that there is a negative and significant relationship between disclosure of corporate social responsibility information and investment efficiency, and in the years when disclosure of corporate social responsibility information is more The level of investment efficiency has been lower. Conclusion: The results showed that there is a positive and significant relationship between aggressive strategy and over-investment and in the years that the company has chosen an offensive strategy, there has been more investment in the company. There is also a positive and significant relationship between defensive strategy and low investment, and in the years that the company has chosen a defensive strategy, there has been less investment in the company. The results also showed that corporate social responsibility has a negative and significant effect on the relationship between aggressive strategy and over-investment and in years when the disclosure of corporate social responsibility information has been more, the impact of aggressive strategy on over-investment is weak. In addition, corporate social responsibility has a positive and significant effect on the relationship between defensive strategy and over-investment, and in years when the disclosure of corporate social responsibility information has been more, the effect of defensive strategy on over-investment is strengthened. Manuscript profile
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  9 - The Effect of Customers’ Perception of Corporate Social Responsibility on Their Extra-Role Behaviors by Mediation of Brand Attachment and Moderation of Spirituality
  Azar Kafashpor Ghasem Eslami Saadat Mostafavi
  10.30495/jomm.2023.70968.1994
  In addition to profitability, companies should meet the expectations of employees, consumers, and the community in regard to promoting the welfare and public benefit activities. In this way, they will be able to improve customers’ engagement and their extra-role b More

  In addition to profitability, companies should meet the expectations of employees, consumers, and the community in regard to promoting the welfare and public benefit activities. In this way, they will be able to improve customers’ engagement and their extra-role behaviors that create a positive public attitude towards the company and its brand. Therefore, the present study sought to examine the effect of customers' perception of corporate social responsibility on their participation and citizenship behaviors considering the mediation of brand emotional attachment and moderation of spirituality. The statistical population was the customers of Pasargad Insurance Company in Mashhad, of which 405 were studied by conducting convenience sampling and using a questionnaire. The results of structural equation modeling indicated that the direct effects of perceived social responsibility on customers’ participation and citizenship behaviors are significant. It also confirmed its indirect effects through brand emotional attachment. However, the results of hierarchical regression analysis did not confirm the moderating effect of customer spirituality on the relationship between perceived social responsibility and brand emotional attachment. Manuscript profile
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  10 - The moderating effect of social responsibility on the relationship between investment and performance with emphasis on factors based on agency theory
  farhad fazilat hashem valipour shadi shahverdiani
  The main purpose of this research is to investigate the effect of social responsibility on the relationship between investment and performance of firms and the managerial compensation incentives, stakeholder engagement and government ownership as factors based on the ag More

  The main purpose of this research is to investigate the effect of social responsibility on the relationship between investment and performance of firms and the managerial compensation incentives, stakeholder engagement and government ownership as factors based on the agency theory. The research method is quasi-experimental and the number of 127 firms in Iran Stock Exchange for the period of 1390 to 1396 were selected as the sample of study. Regression analysis based on panel data was used to test the hypotheses. Research results show that social responsibility reduces the sensitivity of investment to performance. Also, the effect of this variable on the sensitivity of investment to performance is stronger for firms with weak managerial compensation incentives and higher stakeholder engagement, but weaker for government companies. Manuscript profile
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  11 - A Study of Intellectual Movements of Corporate Social Responsibility in Iran's Accounting Journals (2016-2020)
  Yaser Sadeghi Mojgan Safa
  Purpose: Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is More

  Purpose: Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is to review the content of published scientific papers in this term, gain more knowledge about social responsibility, and find out the research gaps in this regard.Method: In the present research, content analysis, that is a qualitative method to analyze and identify previous research works during a five-year period from 2016 to 2020, was used. Ultimately, among 2372 scientific papers published in this regard, 68 articles in 16 specialized accounting journals with the keyword of social responsibility were chosen for analysis.Findings: The results showed that 38 articles out of 68 ones under review have dealt with economic impacts of social responsibility on corporate financial performance. Although the number of articles published in terms of the social aspect of this issue is less than those about economic aspects, the former with 12 subcategories has a more extensive thematic range compared to the latter. The percentage of social responsibility studies compared to all published articles is 2.87%. The main application of the findings in this paper is classification of the previously conducted research articles that is useful to find the gaps in terms of corporate social responsibility.Conclusion: Despite proved positive impacts of corporate social responsibility on the betterment of financial and non-financial performance of organizations in many internal and external research studies, lack of a unified standard for to report social responsibility on the one hand, and arbitrary behavior of directors to report social and environmental activities on the other hand, have made the information in this term less sufficient and as a result, research about social responsibility faces some challenges.   Manuscript profile
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  12 - Investigating the Impact of Social Responsibility and Liquidity Risk of Company Stocks on Fluctuations in Stock Returns in Companies Listed on Tehran Stock Exchange
  seyed ali hosseini sara razani
  10.30486/fbra.2021.1942863.1040
  Corporate social responsibility is a key factor in the survival of any organization. Companies see social responsibility as a kind of business strategy, which increases their credibility in competitive markets and also increases their market share. . Liquidity risk and More

  Corporate social responsibility is a key factor in the survival of any organization. Companies see social responsibility as a kind of business strategy, which increases their credibility in competitive markets and also increases their market share. . Liquidity risk and its management method has become one of the most important issues in organizations. The potential effects that this branch of risk can have on the performance of companies are sometimes so wide that they lead to the bankruptcy of these units. The present study investigates the relationship between corporate social responsibility, liquidity risk and stock return fluctuations of the Tehran Stock Exchange in the period 2015 to 2019. Sampling was performed using a systematic elimination method and The selected sample includes 140 companies. The model used in the research follows the study of Bechti et al. (2015) The results show that the liquidity risk variable has a positive and significant effect on stock return fluctuations. This means that with increasing liquidity risk, the amount of stock return fluctuations also increases. The effect of social responsibility variable on stock return fluctuations is negative and significant. Annual sales growth, company size and fixed assets have a negative and significant effect on stock return fluctuations. According to the results of both research hypotheses, the 95% confidence level is confirmed. Manuscript profile
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  13 - The Mediating Effect of Information Asymmetry and Agency Costs on the Relationship Between CSR and Investment Efficiency
  Rohollah Arab Mohammad Gholamrezapoor Elyas Toraj
  10.22034/amfa.2019.1870787.1238
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  14 - Predicting Social Responsibility Reporting using Financial Ratios
  Mohammad Javad Zare Bahnamiri mahsa golkar niloofar Beiky
  The purpose of this research is to investigate the prediction of corporate social responsibility reporting using financial ratios. To answer the research question, four prediction models of linear regression, K Nearest Neighbor, decision tree, and deep learning were inv More

  The purpose of this research is to investigate the prediction of corporate social responsibility reporting using financial ratios. To answer the research question, four prediction models of linear regression, K Nearest Neighbor, decision tree, and deep learning were investigated. Also, 61 financial ratios were used according to previous research using data related to listed and non-listed companies of Iran from the years 2012 to 2018. According to the re-sults obtained from the estimation of each of the proposed prediction mod-els, it can be stated that the k-nearest neighbor model has the lowest RMSE value, and in fact, this model predicts the amount of social responsibility with less error than other models. The linear regression model with the high-est RMSE value has a weaker performance than other models. LSTM model and decision tree respectively had the lowest RMSE value after the k-nearest neighbor model. As a result, since the LSTM model requires a large number of test sam-ples for deeper learning, it could not achieve high performance in the evaluated data set. Based on the investigations, it can be stated that the current research does not have a similar example inside or outside of Iran. Manuscript profile
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  15 - Prioritize Development of Corporate Social Responsibility in Food Industry Based on the Taxonomy Method
  Vahide Hajihassani Hassan Rangriz Babak Hajikarimi
  10.30495/jsm.2021.1921446.1437
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  16 - Presenting a Paradigm Model of Green washing based on the Grounded Theory Approach
  mahsa jandaghi Mahmud Naderi Beni
  10.30495/jsm.2022.1969014.1696
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  17 - A Survey on Relationship between Corporate Social Responsibility and Respect for Consumers Rights (Case Study: Banking System in Bukan City)
  Loghman Ebrahimi Ahmad Mansori Loghman Rahmani Ahmadabadi
  In the current conditions, Compliance environmental, social and moral issues for various organizations is more than a slogan and recommendation and has tended to operation. The concept of social responsibility as one of the responsibilities of organizations finds its pl More

  In the current conditions, Compliance environmental, social and moral issues for various organizations is more than a slogan and recommendation and has tended to operation. The concept of social responsibility as one of the responsibilities of organizations finds its place. This concept not as part of the legal responsibilities of organizations now, but as a custom or tradition is Considered. The purpose of this study is Survey relationship between corporate social responsibility and respect for consumer’s rights in Bukan city's banking system. This study based on the purpose of research is the applied research and based on a method of research is a descriptive survey. To test the research hypotheses, a sample 388 people of citizens and a sample 81 staffs of a bank, were selected by simple random sampling. In this study, a questionnaire was used for data collection. The results show that all aspects of social responsibility (economic, legal, ethical and charitable donations) has a positive and significant correlation with consumer rights. The results of the relationship between social responsibility and the rights of the consumer indicate a relatively strong relationship between these two variables.   Manuscript profile
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  18 - Corporate Social Responsiveness Evolutional Route and Deliver of Model for Its Conceptual Expansion in Iranian Organizations
  Kiomars Ahmadi Mehdi Alvani Gholamreza Meamarzade
  This research aims at conducting a survey about the necessity of organizations' attention to their concerns in the society. To exit from the semantics uncondensed and structural framework of the organizational social area, this research tries to define the basis to solv More

  This research aims at conducting a survey about the necessity of organizations' attention to their concerns in the society. To exit from the semantics uncondensed and structural framework of the organizational social area, this research tries to define the basis to solve the problems and actions in the applicative, strategic and fundamental ways. Among these, the expression of corporate social responsiveness is counted as an escape to exit from this confusion. The purpose of the research which is based on developmental application and the determined method is correlation via factor analysis. Sampling done by using Delphi technique has collected the data from elites and by questionnaire not necessarily based on randomly selecting. Recounting growth and genetic way of the expression of corporate social responsiveness, the research pays attention to the conceptual expansion with the triple factor analysis using LISREL software. In the first place the relation of indexes is tested, while in the second and third stages the relationship between components with the dimensions and the relation between the dimensions with the concept of corporate social responsiveness were tested respectively. This research provides a model for Iranian organizations in order to have an operational system in our country. This model identifies dimension, component, an index too.     Manuscript profile
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  19 - Managers' narcissism and firm value: The moderating role of corporate social responsibility
  Sobhan Abdolrezaei Mohammd Hassan Janani Mahmoud Hematfar
  The aim of the current research is to relate managers' narcissism with company value and the moderating role of corporate social responsibility performance. In terms of purpose, the research is applied and correlational. In this regard, 132 companies were selected as sa More

  The aim of the current research is to relate managers' narcissism with company value and the moderating role of corporate social responsibility performance. In terms of purpose, the research is applied and correlational. In this regard, 132 companies were selected as sample member companies that were active in the Tehran Stock Exchange during 2019-2020. In order to check managers' narcissism, managers' cash bonus index was used, to measure the company's social responsibility, the corporate social responsibility disclosure checklist in Iran was used, and to determine the company's value, Kytobin was used. The research data was collected from the real financial statements of the companies through the Kodal website and compiled using Excel software. The method of testing the hypotheses is multivariate regression using Eviuse 12 software. The findings showed that managers' narcissism has no significant relationship with company value. Corporate social responsibility performance does not have a moderating role on the relationship between managers' narcissism and company value. The results of this research add to the development of the literature related to managers' narcissism and company value. Manuscript profile
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  20 - The Impact of Corporate Social Responsibility Components on Environmental Costs in the Petrochemical Industry
  Mohammadreza Abbasi Astamal Zeynab Heydari
  The present study Impact of Corporate Social Responsibility Components on Environmental Costs in the Petrochemical Industry. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic e More

  The present study Impact of Corporate Social Responsibility Components on Environmental Costs in the Petrochemical Industry. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 11 companies were selected as sample and were investigated in the period of 8 years between 2013 and 2020. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that components of corporate social responsibility have an impact on environmental accounting in petrochemical industries. The components of corporate social responsibility have an impact on institutional pressures in petrochemical industries. The components of corporate social responsibility have an impact on green innovation in petrochemical industries. Corporate social responsibility components have an impact on environmental performance in petrochemical industries. Manuscript profile
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  21 - Investigating the Role of Corporate Social Responsibility on Organizational Performance with the Mediating Role of Total Quality Management
  mahdi hosseinpour mohammad javad jamshidi milad bakhsham hossein karimi atieh khodaei
  Today, customer expectations are developing and rising, and therefore every organization seeks to meet customer expectations by increasing the quality of its products and services. Given this issue and the current competitive situation in local and global markets, organ More

  Today, customer expectations are developing and rising, and therefore every organization seeks to meet customer expectations by increasing the quality of its products and services. Given this issue and the current competitive situation in local and global markets, organizations are looking to adopt and apply new approaches in the organization that will help them to achieve a higher level of quality and better performance. The purpose of this study is to investigate the effect of corporate social responsibility on organizational performance with the mediating role of total quality management. The research method in terms of purpose is applied and Based on the data collection method, it is descriptive causal which was performed in a research population of 274 people with a sample of 160 people based on random sampling method using Krejcie and Morgan table. The data collection tool was a researcher-made questionnaire whose reliability and validity were assessed and determined. Smart PLS3 software is also used to analyze the data and review the research model. The results showed that corporate social responsibility and total quality management will have a positive and significant effect on organizational performance and total quality management also acts as a mediating variable of the positive social relationship between the company and organizational performance. Manuscript profile
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  22 - Investigating the mediating role of organizational responsibility on the impact of perceived organizational justice dimensions on organizational commitment (Case Study: staff of the country's planning and budget organization)
  Elaheh Atefi Mohammad Rahimi Fatemeh Afrasiabi
  Given the importance of organizational commitment in advancing strategies, organizations must take steps to promote this in the area of perceived organizational justice and corporate social responsibility. Considering the position of the program and budget organization More

  Given the importance of organizational commitment in advancing strategies, organizations must take steps to promote this in the area of perceived organizational justice and corporate social responsibility. Considering the position of the program and budget organization and in this research, the main goal is to investigate the effect of social responsibility of the organization on the participation of employees considering the mediating role of perceived organizational support and empowerment of the staff of this organization. The present research is considered as an applied goal. On the other hand, according to the method of data collection, descriptive-survey. The statistical population of this research was the staff of the country's planning and budget organization. According to the size of the population, 298 individuals were selected for stratified random sampling. Three hypotheses were used to examine this issue. Data were collected using a questionnaire and Cronbach's alpha was validated and reliable. To analyze the data, using SPSS and lisrel software, inferential statistics such as Pearson correlation coefficient were used to analyze the statistical data. The results indicated that perceived organizational justice and social responsibility of organization had a positive and significant effect on organizational commitment of employees. On the other hand, organizational justice has a positive and significant impact on the social responsibility of the country's planning and budget organization. Manuscript profile
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  23 - Provide a Model of the social responsibility of managers in the electric power distribution company of Khorasan Razavi province
  Farshid Elmi Mehr Mahmoud Ghorbani Akbar Hassanpoor
  10.22094/jdem.2023.1987385.3097
  The purpose of this research is to study social responsibility in the power distribution company of Khorasan Razavi province. For this purpose, conducting a research with a mixed approach was put on the agenda. First, in the qualitative part, by using the content analys More

  The purpose of this research is to study social responsibility in the power distribution company of Khorasan Razavi province. For this purpose, conducting a research with a mixed approach was put on the agenda. First, in the qualitative part, by using the content analysis method, dimensions, components and indicators of corporate social responsibility were extracted in 6 dimensions, 28 components and 72 indicators. The statistical population in this section included all scientific texts (books and articles) in the field of corporate social responsibility. Then, in the quantitative part, the model presented using the structural equation modeling technique in three stages including: fitting the measurement model, fitting the structural model and general fitting the model and using PLS software in the electricity distribution company of Razavi Khorasan province. was evaluated. The statistical population in this section consisted of all top, middle and operational managers of Khorasan Razavi Province Electricity Company, numbering 167 people, from which 115 people were selected as a statistical sample using the Karjesi and Morgan table. Then, according to the obtained results, the rank of each of the dimensions, components and indicators in the model was determined in Razavi Khorasan Electricity Distribution Company and the results were reported. Electric company managers can take advantage of the results of this research in order to improve the social responsibility of managers in the Razavi Khorasan province electric company complex. Manuscript profile
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  24 - Concept of Corporate Social Responsiveness and Necessity of Designing a Mechanism for Measurement in the Public Sector of Iran
  kumars ahmadi seyyed mehdi alvani gholam reza memarzadeh
  Responsiveness is a mechanism through which the improvement of the activities will be possible. It is also a justification for the impacts of the implementation of activities. Public organizations must not create new problems by solving one problem. Because it causes th More

  Responsiveness is a mechanism through which the improvement of the activities will be possible. It is also a justification for the impacts of the implementation of activities. Public organizations must not create new problems by solving one problem. Because it causes the concept of corporate social responsibility (CSR1) become considerable. Along with this concept, the concepts such as corporate social responsiveness (CSR2) have formed. This concept is more strategic and more organizational than the other concepts. Research goal is developmental – application and the method is correlation, using factor analysis. The sampling was performed randomly and the data were collected using Delphi technique. This research provides a model for Iranian organizations in order to have an operational system in our country. This model has 5 dimensions, 11components. Manuscript profile
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  25 - Impact Rating of Social Responsibility on Investors’ Estimates of Company Fundamental Value
  Habib Olah ْGarousi Naser Izadinia Mohsen Dastgir
  The goal of this research is to investigate the impact rate of social responsibility on investors’ estimates of company fundamental value. Given the lack of ranking of companies in terms of social responsibility in iran for determine the rate of social responsibil More

  The goal of this research is to investigate the impact rate of social responsibility on investors’ estimates of company fundamental value. Given the lack of ranking of companies in terms of social responsibility in iran for determine the rate of social responsibility of companies admitted to Tehran Stock Exchange and OTC securities, a questionnaire consisting of 130 questions in nine main level that included:1-economic level, 2-social participation,3-corporate governance, 4- human rights and meritocracy,5- environmental and sustainable development,6-religious,7-products,8-ethics(organizational,professional,social),9-cultural was used.The data of this research is cross-sectional and the statistical population of the study is all the Tehran stock exchange and OTC securities whose financial statements are available in 2016. The test of hypotheses has been done in experimental study for investigating the effect of social responsibility rating on estimation of investors from fundamental value of company. The estimation of fundamental value of 319 Companies there have been by use of the penman residual profit model (2009).To test the hypotheses, a multivariate regression model, paired t-test and wald test were used. The findings show that investors with awareness of the social responsibility rating can be more accurate estimate of the fundamental values of their company. In other words, the estimation of investors without awareness of the social responsibility rating and using traditional financial statements is more (less) than the firm's actual value when the performance of social responsibility is negative (positive). Inconclusion, corporate social responsibility in decision-making has time Information and is part of relevant information on the decision-making by investors. Manuscript profile
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  26 - A Supplier Selection Model for Social Responsible Supply Chain
  Abolfazl Aliakbari Mehdi Seifbarghy
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  27 - A Comparative Study of Iranian Airlines Company from the Perspective of Corporate Social Responsibility with Carroll's Approach
  Houshang Taghizadeh Gholamreza Sultani Fesghandis Abdolhossein Shokri
  Organizationsreact against their opposing beneficiary groups through determining and defining good and bad.They act in such a way that they are considered tobe beneficent from the viewpoint ofcustomers, governmental institutions and organizations, share-holders, and the More

  Organizationsreact against their opposing beneficiary groups through determining and defining good and bad.They act in such a way that they are considered tobe beneficent from the viewpoint ofcustomers, governmental institutions and organizations, share-holders, and the whole society. Observing these factors is referred to as social responsibility. The aim of this study is to compare Iranian airlines from the perspective of corporate social responsibility. The method of this research is descriptive and the statistical population consists of all the Iranian airlines (eight companies). Regarding the small size of the statistical population and the aim of research, the whole statistical population has been investigated. In order to collect the necessary data, a researcher-made questionnaire has been used. The validity of the questionnaire has been confirmed by content validity and its reliability has been calculated by using Cronbach alpha. In designing the questionnaire, the dimensions of social responsibility based on Carroll’s approach have been used. For the analysis of the data, the methods of Vikor and Shannon entropy have been utilized. The results indicate the rank of each one of these airlines, regarding the amount of attention to social responsibility. Manuscript profile
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  28 - A Model of Corporate Social Responsibility in a Competitive Environment based on Improving Labor Productivity in Food Industry
  Vahide Hajihassani Hassan Rangriz Babak Hajikarimi
  10.30495/qjopm.2022.1941541.3233
  The present study on cooperate social responsibility(CSR) aimed at providing a model of CSR in food industry based on improving labor productivity. This qualitative research was an applied-exploratory one. To this end, 13 food industry experts were identified using targ More

  The present study on cooperate social responsibility(CSR) aimed at providing a model of CSR in food industry based on improving labor productivity. This qualitative research was an applied-exploratory one. To this end, 13 food industry experts were identified using targeted and snowball sampling methods and were interviewed. The data was gathered through in-depth interviews and analysed according to the grounded theory with the Strauss and Corbin ‘s systematic approach. The results based on the grounded theory approach revealed that there were 161 open codes, 46 axial codes and 20 selective codes. According to the results of the study, the use of the model would result in improved customer experience, brand reputation and economic independence, which, in the current situation of the country that is under economic sanctions, is an effective factor in reducing Iran's dependence on other countries. Moreover, it was found that labour productivity can be improved through the cleanliness and neatness of the work environment. Manuscript profile
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  29 - A model of the Antecedents and Consequences of Green Human Resource Management in Governmental Organizations within a Sustainable Development Approach: A Case Study of Ministry of Energy
  Hamid Reza Karimanpour Reza Rasooli Hasan Alvedari Heshmat Khalifeh soltani
  10.30495/qjopm.2021.1933092.3174
  The development of green behaviors means understanding the position of human resources in the field of realization of green organizations and brands. In the meantime, the development of green behaviors requires a context that has always been one of the concerns of manag More

  The development of green behaviors means understanding the position of human resources in the field of realization of green organizations and brands. In the meantime, the development of green behaviors requires a context that has always been one of the concerns of managers. The main purpose of this study was to design and explain the antecedent model and consequences of green human resource management with a sustainable development approach. The research method of this research has been applied-developmental in terms of purpose and is classified as qualitative research. The statistical population was experts in the field of human resources in the water supply department of the Ministry of Energy. Using a judgmental approach, snowballs as well as theoretical adequacy, 20 experts were recruited to participate in this study. To analyze the data gathered through interviews, the systematic grounded theory approach was imployed. The results showed that in the designed model, the causal conditions were the social responsibility of the companies. Discussing the main phenomenon, green human resource management was identified and regarding the dominant context of green culture, manpower was identified as a category. Moreover, individual characteristics were found to be among the interfering factors. Also, green support and green initiatives have been considered as strategies. Finally, in the outcome section, green efficient performance was identified as a macro category. Manuscript profile
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  30 - Investigating the Relationship between Social Responsibility and the Performance of the Companies Listed in Tehran Stock Exchange
  Yoones Badavar Nahandi Rasool Baradaran Hasanzadeh Jila Jalalifar
  The purpose of this study is to examine the relationship between social responsibility and the performance of the companies listed in Tehran Stock Exchange. EVA, MVA, Q-Tobin index, KZ index, ROA and ROE are considered as performance indicators. The study was carried ou More

  The purpose of this study is to examine the relationship between social responsibility and the performance of the companies listed in Tehran Stock Exchange. EVA, MVA, Q-Tobin index, KZ index, ROA and ROE are considered as performance indicators. The study was carried out from 2006 to 2010. Corporate Social Responsibility (CSR) variable has been scored using a questionnaire, and sample size includes 79 participants. Hypothesis testing has been performed at two steps: the first phase, using the data of 2010 and the second phase, using the mean of the data of 2006-2010. Multiple regression analysis (OLS) and Eviews 7 software have been used to test the hypotheses. The results show that after controlling firm size, leverage and systematic risk, there is a positive relationship between CSR and the firms’ performance. Manuscript profile
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  31 - Investigating Factors Affecting Brand Equity with Respect to Mediating Role of Productivity in Major Steel Companies
  ali shafiei Vahid Reza Mirabi
  This applied descriptive and correlational survey sought to examine the factors affecting the brand equity in big steel companies. The research sample comprised 384 experts in iron and steel industries who were randomly selected based on the Morgan Table from the popula More

  This applied descriptive and correlational survey sought to examine the factors affecting the brand equity in big steel companies. The research sample comprised 384 experts in iron and steel industries who were randomly selected based on the Morgan Table from the population of all experts in the field. The research data were collected via 384 questionnaires and were analyzed through Structural Equation Modeling. The findings revealed that internal marketing and social responsibility of the company had positive impacts on customer engagement, that internal marketing had a positive effect on the productivity of iron and steel companies and that productivity and supply chain management had an impact on the price. Also, supply chain management and customer engagement were found to have a positive impact on the products of iron and steel companies. The impacts of price and product on brand performance, and thereby, on brand equity were also verified. However, the effect of customer engagement on brand performance and brand equity, that of corporate social responsibility on brand performance, and that of prices on the brand equity of iron and steel companies were not confirmed. Manuscript profile
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  32 - Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria
  hooman jafarpoor Habibollah Nakhaei Ghodratollah Talebnia
  In the current research, the impact of social criteria on the financial performance of manufacturing companies was investigated with emphasis on new financial criteria in accounting.According to the studies done, there are different classifications for corporate social More

  In the current research, the impact of social criteria on the financial performance of manufacturing companies was investigated with emphasis on new financial criteria in accounting.According to the studies done, there are different classifications for corporate social responsibility disclosure, which in this research is used to measure social criteria from the indicators of legal measures; social responsibility committee, market pressure, product development/market share and responding to customers' needs were used as independent variables.Also, variables of economic added value, market added value, adjusted economic added value &Tobin's Q were investigated to measure the financial performance of companies as dependent variables. In terms of classification, the present research is of the applied type and the research method is of a quantitative type and in terms of data analysis, it is descriptive of the correlation type. The data needed to test the hypotheses were collected using the stock exchange website, accompanying notes and the activity report of the board of directors to the assembly of 108manufacturing companies admitted to the Tehran Stock Exchange during the period from2013to2020and using The multivariate regression method was analyzed using the F Limer, Hausman, Brosch-Godfrey&Brosch-Pagan with the help of R software.The results of the hypothesis test showed that there is a positive and significant relationship between the indicators used in the social criteria and the new financial criteria.According to the results of the current research, company managers can be effective in improving the company's performance by considering social criteria and take steps towards improving performance and sustainable development. Manuscript profile
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  33 - The Impact of Corporate Social Responsibility on Innovative Performance with Considering the Mediating Role of Marketing Effectiveness: A Case Study of Khuzestan Steel Industries
  Hamed Charkhab Ghanbar Amirnejad
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  34 - The role of female directors of companies listed on the Tehran Stock Exchange and its effect on the relationship between corporate social responsibility and earnings management
  mohamadreza hoseinimasoom ali taghavi moghadam
  The issue of women's economic presence and the role-playing of this group in the field of issues has been one of the topics of discussion in society. The main purpose of this study is to investigate the role of women in the board of directors of member companies of the More

  The issue of women's economic presence and the role-playing of this group in the field of issues has been one of the topics of discussion in society. The main purpose of this study is to investigate the role of women in the board of directors of member companies of the Tehran Stock Exchange and its effect on the relationship between social responsibility and earnings management in these companies. In this study, information about 131 companies listed on the Tehran Stock Exchange during the years 2010 to 2019 has been collected. Social responsibility is measured by examining the dimensions of social participation, employee relationships, environmental performance, and product characteristics. The results of hypothesis testing show that there is a negative and significant relationship between social responsibility and earnings management. But there is no significant relationship between the presence of women in the board of directors and earnings management. Also, the presence of women in the board of directors does not have a significant effect on the relationship between social responsibility and earnings management. The overall results of the study indicate that although corporate social responsibility has reduced earnings management but in companies where the presence of women on the board is more prominent, there is no less earnings management. On the other hand, given that there are few women on the board of directors of companies their presence has not been able to have a significant effect on the relationship between social responsibility and earnings management. Manuscript profile
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  35 - The Impact of Corporate Social Responsibility on the Cost of Debt and Access to Debt Financing for Listed Companies on Tehran Stock Exchange
  Mostafa Hashemi Tilehnouei Zeynab Dadashi
  The increasing importance in corporate social responsibility and financing required by commercial companies to operate and participate in such issues led the purpose of this study to investigate the impact of corporate social responsibility on the cost of debt and finan More

  The increasing importance in corporate social responsibility and financing required by commercial companies to operate and participate in such issues led the purpose of this study to investigate the impact of corporate social responsibility on the cost of debt and financing through debt. This study is based on the purpose, applied and in terms of data analysis in the field of descriptive studies. The statistical population of this study has been created for all companies listed in the Tehran Stock Exchange Organization in the period 1390-1396, which, after doing restrictions in selecting companies, finally 108 companies were needed as a sample. SPSS and EVIEWS software were used to analyze the data. The results show that corporate social responsibility has a significant effect on the cost of debt and financing through payment. It was recommended that companies make appropriate investments related to the issues needed by the majority of the community and the public. Manuscript profile
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  36 - The Impact of Corporate Social Responsibility on Financial Performance, Financial Stability and Financial Inclusion in the Iranian Banking Sector
  Seyed hossein Ahmadi Langari Ali khozein
  The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting More

  The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting has become very important. Many countries have considered this concept in order to deal with the problems related to unemployment, poverty, pollution and other social problems, and through the implementation of social activities in a desirable and diverse way, have responded to various foreign groups. Based on social responsibility, banks are committed to carry out their activities for the benefit of society as a whole and to gain their satisfaction. The present study on the impact of corporate social responsibility (CSR) on financial performance (FP), financial stability (FS) and financial inclusion (FI) in the Iranian banking sector, focusing on data from 17 banks over 5 years for the financial period 2016-2020 Was tested by SPSS version 22 with three hypotheses. The results of this study showed that corporate social responsibility has a positive and significant effect on financial performance and financial stability, but the relationship between corporate social responsibility does not have a positive and significant effect on financial inclusion. Manuscript profile
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  37 - Managers' Narcissism and Investment in Research and Development
  Sobhan Abdolrezaei Mohammad Hassan Janani Mahmoud Hematfar
  Narcissism, which is considered as a personality structure, can affect managers' judgments and decisions regarding the possibility of various outcomes. Narcissism among managers plays a vital role in carrying out activities related to corporate social responsibility and More

  Narcissism, which is considered as a personality structure, can affect managers' judgments and decisions regarding the possibility of various outcomes. Narcissism among managers plays a vital role in carrying out activities related to corporate social responsibility and research and development costs. Based on this, the aim of the current research is to relate managers' narcissism with research and development costs based on the moderating role of corporate social responsibility performance. In this research, two measures of managers' cash rewards and the size of managers' signatures have been used to measure managers' narcissism. In terms of purpose, the research is applied and correlational. In this regard, 132 companies were selected as sample member companies that were active in the Tehran Stock Exchange during 2019-2020. The research data was collected from the real financial statements of the companies through the Kodal website and compiled using Excel software. The hypothesis testing method is multivariate regression using Image J and Eviuse 12 software. The findings showed that managers' cash bonus and the size of managers' signatures have no significant relationship with research and development costs. The company's social responsibility performance has a positive and significant relationship with research and development costs. The performance of social responsibility of the company does not have a moderating role on the relationship between managers' cash rewards and the size of managers' signatures with research and development costs. The results of this research add to the development of the literature related to managers' narcissism and research and development costs. Manuscript profile
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  38 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange
  gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli Dooji
  The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran More

  The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units. Manuscript profile
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  39 - The Relationship between Social Responsibility And Company Image, Brand Image and Customer Purchase Intention
  Habibeh Nazari Elham Fazeli Veisari
  The Relationship between Social Responsibility And Company Image, Brand Image and Customer Purchase IntentionThe purpose of this study was to investigating the relationship between corporate social responsibility and the purchase intention given the mediating role of co More

  The Relationship between Social Responsibility And Company Image, Brand Image and Customer Purchase IntentionThe purpose of this study was to investigating the relationship between corporate social responsibility and the purchase intention given the mediating role of corporate image and brand image in the Dairy Sabah Company. The study was conducted using descriptive / survey and correlation method. Statistical society consists of all Sabah dairy products customers in the Golestan province. The A total of 384 sample was selected. A standard questionnaire was used for data collection and its reliability was calculated using the Cronbach's alpha. Data analysis was conducted using the structural equation modeling with Lisrel software. The results showed a significant positive relationship between corporate social responsibility and purchase intention. Also corporate image and brand image significantly mediate the relationship between corporate social responsibility and customer purchase intention.Keywords: Corporate Social Responsibility, Purchase Intention, Corporate Image, Brand Image Manuscript profile
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  40 - The Mediating Role of Customer Commitment and Trust in the Relationship Between Corporate Social Responsibility and Customers' Behavioral Intentions
  Reyhaneh khizab maryam rostami jam khaneh Majid Nasiri Razieh Khizab
  The aim of the research was to investigate the relationship between the perception of the corporate social responsibility and the customers' behavioral intentions with regard to the mediating role of customer commitment and trust among customers of the Kale brand in Maz More

  The aim of the research was to investigate the relationship between the perception of the corporate social responsibility and the customers' behavioral intentions with regard to the mediating role of customer commitment and trust among customers of the Kale brand in Mazandaran province. This research is descriptive in terms of purpose, application and research method of correlational type. The statistical population of the research is all customers of Kale brand in Mazandaran province, whose number is considered indefinite. The statistical sample of the research is based on the table of Karjesi and Morgan equal to 384 customers, which was selected by available sampling method. A standard questionnaire was used as a data collection tool. The study model was designed with structural equation approach and modeled using SmartPLS software. The research results showed the significance of all the hypotheses and the research hypotheses were generally confirmed. In other words, the results showed that there is a significant relationship between the perception of the corporate social responsibility and the customers' behavioral intentions with regard to the mediating role of customer commitment and trust among customers of the Kale brand in Mazandaran province. Manuscript profile
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  41 - Analyzing the relationship between corporate social responsibility and Corporate image and with the mediating role of the Service quality insurance Dana Corporate
  Ebrahim khademi Vahid Mirzaei Bagher Rostami iman modaberi
  Research Present With a purpose Analyzing the relationship between corporate social responsibility and Corporate image and with the mediating role of the Service quality insurance Done. This research is applied in terms of purpose and in terms of the method of collectin More

  Research Present With a purpose Analyzing the relationship between corporate social responsibility and Corporate image and with the mediating role of the Service quality insurance Done. This research is applied in terms of purpose and in terms of the method of collecting descriptive-survey data of correlation type. The statistical population of the research includes all customers of Dana Insurance Company in North Khorasan province. To determine the sample size, the thumb rule method was used, and a total of 405 individuals were selected as the sample using relative stratified random sampling method. A questionnaire was used to collect data. The validity of the questionnaire was confirmed by management professors; Cronbach's alpha coefficient was used to measure the reliability of the mentioned questionnaire, and the said coefficient was obtained for the variables of corporate social responsibility (0.907), service quality (0.912) and Corporate image (0.859).The collected data were performed using descriptive statistical methods through Spss26 software and inferential statistics (structural equation method) using Lisrel 8.8 software. The research findings showed; corporate social responsibility has a positive and significant relationship with Corporate image and service quality. Service quality has a positive and meaningful relationship with Corporate image. also; ; corporate social responsibility Indirectly and through service quality with Corporate image It has a positive and significant relationship. Manuscript profile
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  42 - Influence of social values and corporate responsibility in the production of dependency between consumers and products
  mohamadali abdolvand nahid reyhani kambiz heydarzadeh hanzaei mohsen khonsiyavash
  The present study aims to investigate and identify the factors affecting the production of dependency between consumers and brands in terms of both types of exchange and emotion. In this study, using quantitative methods and modeling structural equations among 864 stude More

  The present study aims to investigate and identify the factors affecting the production of dependency between consumers and brands in terms of both types of exchange and emotion. In this study, using quantitative methods and modeling structural equations among 864 students of city management Tehran has tried to identify the factors affecting the production of two types of relationships; the results show that many variables, such as brand image, brand attitude, brand defense, etc., have the same and similar effect in both types of relationships, in While variables like brand love, social values, effective advertising in corporate social responsibility, attention to the community Brand has profound effects on the production of emotional relationships between brand and consumer and does not play any role in the production of exchange relationships. The results of this research are important for companies and domestic producers, because they are concerned with the structures and approaches of social issues such as paying attention to responsibility Social, positive social values ​​and brand associations in their production and advertising structures can find long-term relationships between their products and Iranian consumers. Manuscript profile
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  43 - ابعاد مسئولیت‌پذیری اجتماعی شرکتی در شرکت‌های تعاونی روستایی
  کمال رستمی لاله صالحی
  فعالیت‌های ناپایدار انسانی طی دهه‌های اخیر اثرات مخرب و غیرقابل جبرانی بر پایداری زیست‌محیطی، اجتماعی، و حتی اقتصادی داشته است و کشورها و دولت‌ها را با مشکلات عدیده‌ای در زمینه‌ی مهاجرت، حاشیه‌نشینی، افزایش فقر و فاصله‌ی طبقاتی، و موارد بیشمار دیگری روبرو ساخته است. است More

  فعالیت‌های ناپایدار انسانی طی دهه‌های اخیر اثرات مخرب و غیرقابل جبرانی بر پایداری زیست‌محیطی، اجتماعی، و حتی اقتصادی داشته است و کشورها و دولت‌ها را با مشکلات عدیده‌ای در زمینه‌ی مهاجرت، حاشیه‌نشینی، افزایش فقر و فاصله‌ی طبقاتی، و موارد بیشمار دیگری روبرو ساخته است. استدلال شده است که تلفیق مسئولیت‌پذیری اجتماعی شرکتی در ساختار شرکت‌ها و فعالیت‌های اقتصادی (از جمله شرکت‌های تعاونی روستایی) می‌تواند به جبران کاستی‌ها و بی‌توجهی‌های گذشته به محیط طبیعی کمک شایان توجهی کند. لازمه‌ی این امر، شناسایی عامل‌های اثرگذار بر توسعه‌ی CSR در ساختار شرکت‌های تعاونی روستایی و سهم هر عامل در درگیر شدن آنها در این فعالیت‌ها است. بنابراین، هدف این پژوهش ارتقاء سطح مسئولیت‌پذیری اجتماعی در میان اعضای شرکت‌های تعاونی روستایی شهرستان کامیاران بود (N=14100). بدین منظور از پرسشنامه‌ای محقق ساخت استفاده شد که روایی آن از طریق پانل متخصصان و پایایی آن از طریق محاسبه‌ی ضریب آلفای کرونباخ (71/ 0≥ α) تأیید شد. داده‌ها در محیط نرم‌افزار SPSS مورد تجزیه و تحلیل قرار گرفتند. یافته‌ها ضریب همبستگی نشان دادند که رابطه‌ی مثبت و معنی‌داری بین استراتژی حمایتی، نظارتی و هدایتی، قانونمندی و توانمندی روانی و ساختاری، و سازوکار مشارکتی با سطح CSR در شرکت‌های مورد مطالعه وجود دارد. همچنین، یافته‌های رگرسیون گام به گام نشان داد که دو عامل استراتژی حمایتی، نظارتی و هدایتی، و قانونمندی و توانمندی‌های روانی-ساختاری در مجموع 4/36 درصد از واریانس متغیر وابسته‌ی CSR را تبیین می‌کنند. در نهایت، دلالت‌های نظری و کاربردی پژوهش در بخش نتیجه‌گیری بیان گردید. Manuscript profile
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  44 - Investigating the Effect of Corporate Social Responsibility (CSR) on Attitude, Quality of Relationships, Employee Behavior and its Consequences
  Akbar Ghodrati Mojtaba Ramezani Abbasgholi Sangi Noorpour Nader Bohlooli Yaqub Alavi Matin
  10.30495/msds.2021.1945326.1017
  In recent years, the widespread impact of corporate social responsibility (CSR) activities on stakeholders has led managers and experts to pay attention to the discussion (CSR) and employee behavior and attitudes. The purpose of this study is to identify the consequence More

  In recent years, the widespread impact of corporate social responsibility (CSR) activities on stakeholders has led managers and experts to pay attention to the discussion (CSR) and employee behavior and attitudes. The purpose of this study is to identify the consequences (CSR) on employees, using the meta-analysis approach. The present study is descriptive in terms of purpose, quantitative in terms of applied use, and quantitative in terms of data. The study population was research, master's theses, and researches published in scientific-research journals conducted during the years (2010-2020) inside and outside the country. Having entered the meta-analysis process as a sample, the data were analyzed using CMA2 software. Among the 18 variables identified, 3 variables (%17) had an effect size below 0.3 and 8 variables (%44) had an effect size between 0.3 to 0.5 and also 7 variables (%39) have an effect size above 0.5. The results show that organizational social responsibility (CSR) has a significant relationship with all 18 identified variables, except (organizational pessimism, gender, and age).   Manuscript profile
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  45 - Investigating the effect of organizational culture on market performance with regard to the role of corporate social responsibility and corporate reputation (Case study: Shiraz Municipality)
  Hassan Soltani Fatemeh Darvishi
  10.30495/msds.2022.1957314.1050
  This study aims to investigate the effect of organizational culture on market performance with respect to the role of social responsibility and corporate reputation. The research method is descriptive-survey and correlational. The statistical population of this study is More

  This study aims to investigate the effect of organizational culture on market performance with respect to the role of social responsibility and corporate reputation. The research method is descriptive-survey and correlational. The statistical population of this study is all employees of Shiraz municipality in eleven districts of the municipality. Using the random cluster sampling method, 150 municipal employees were selected as a sample. Data collection tools included the standard Cameron and Quinn (1990) Organizational Culture Questionnaire, Carroll & Shabana (2010), Fumbron et al. (2004), Chery et al. (2014) and Azizi's financial performance (2017). The validity of the questionnaires was assessed and evaluated by the content method and structural validity method by factor analysis technique. The reliability of the questionnaires was confirmed using Cronbach's alpha and the collected data were analyzed using SPSS and PLS software. The results showed that organizational culture has a positive and significant effect on various aspects of corporate social responsibility (employees, customers, environment, and local institutions) and organizations that use the method of social responsibility related to employees and customers strengthen their company reputation.       Manuscript profile
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  46 - Designing and evaluating a model for corporate social responsibility in the field of banking marketing with Meta- Synthesis approach
  ali mir farshid namamian fakhredi maroofi alireza moradi
  The subject of this research is the design and evaluation of a model for CSR in the field of marketing of of MELLI and MELLAT banks. This research is applied in terms of purpose and in terms of method and nature of implementation is a type of survey and qualitative and More

  The subject of this research is the design and evaluation of a model for CSR in the field of marketing of of MELLI and MELLAT banks. This research is applied in terms of purpose and in terms of method and nature of implementation is a type of survey and qualitative and quantitative combination, A total of 71 researches conducted were reviewed and with the 7-step method of Sandlowski and Barroso (2017) and the comments of 12 managers of marketing of MELLI and MELLAT banks, led to the presentation of a qualitative model.In the part of evaluating the model, a questionnaire was designed based on the obtained categories and distributed among the marketing staff . 118 answered the questionnaires by available sampling method. In the qualitative section, 16 categories such as environmental protection, ethics, work environment improvement, transparency, financial responsibility, accountability, charity, welfare and health, the need for organizational strategy and strategic approach, as well as the need for rule of law and the emphasis on cooperation in the comprehensive development of the country was identified. In the quantitative part, the model was evaluated by the method of structural equations, and after removing the category of customer expectations from the socio-environmental dimension that did not obtain the required scores, the model was modified in three dimensions (individual and organizational, financial and economic, social and environmental) and 15 categories were identified as appropriate in terms of factor load and meaningful numbers were found to be appropriate. Manuscript profile
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  47 - The Role of Accounting Information Transparency on the Relationship between Corporate Social Responsibility and Corporate Reputation
  Fatemeh Sarraf Mehdi Younesi
  The purpose of the study is to examine the role of accounting information transparency on the relationship between corporate social responsibility and reputation. Companies listed on Tehran stock exchange during 2008-2017 are regarded as locative and time dimension. 97 More

  The purpose of the study is to examine the role of accounting information transparency on the relationship between corporate social responsibility and reputation. Companies listed on Tehran stock exchange during 2008-2017 are regarded as locative and time dimension. 97 companies are selected by eliminated systematic method as sample. In this study, accounting information transparency as moderating variable, corporate social responsibility as independent variable, and reputation as dependent variable were considered. This is a kind of descriptive-correlative study. As data nature, this is a kind of quantitative study and as purpose, this is a kind of applied study. Heterogenity, F-limer and Husman tests are considered as regression pre-test as well. The results show that there is a significant relationship between corporate social responsibility and reputation. Accounting information transparency impacts on the relationship between corporate social responsibility and its reputation.    Manuscript profile
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  48 - The impact of capital structure and corporate social responsibility on business risk during the covid-19 pandemic
  سید حسین شاکر طاهری Fateme Soleymani somareyn mohammadreza zanganeh
  Abstract The main purpose of the research is to examine the relationship between investment decisions and corporate social responsibility on business risk due to the spread of Covid-19. The statistical population of this research includes companies admitted to the Tehr More

  Abstract The main purpose of the research is to examine the relationship between investment decisions and corporate social responsibility on business risk due to the spread of Covid-19. The statistical population of this research includes companies admitted to the Tehran Stock Exchange that were active during the years 2014 to 2020. Their number is 120 companies based on the screened criteria. The results of the first hypothesis test showed that there is a positive and significant relationship between business risk and the financial leverage of the company during the Covid-19 pandemic. The results of the second hypothesis test showed that between the business risk and high financial leverage of the company during the Covid epidemic 19- With regard to social responsibility, there is a positive and significant relationship, and finally, the results of the third hypothesis test showed that there is a negative and significant relationship between business risk and low financial leverage of the company during the Covid-19 pandemic, regardless of social responsibility. Manuscript profile
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  49 - Investigating the role of effective factors of word of mouth on repurchase intention in Bank Mellat investment funds
  ghazaleh asvadi alireza rousta
  The purpose of this study is to investigate the role of effective factors in word-of-mouth advertising advertising in Bank Mellat investment funds. Based on the applied purpose, the present study is a descriptive-correlation type of data collection in terms of data coll More

  The purpose of this study is to investigate the role of effective factors in word-of-mouth advertising advertising in Bank Mellat investment funds. Based on the applied purpose, the present study is a descriptive-correlation type of data collection in terms of data collection and the type of data collected is a questionnaire that has been conducted in the field. The statistical population of Bank Mellat investment fund customers is in Tehran province branches. In this research, the structural equation modeling method using Smart Pls 3 software was used to analyze the data. Due to the infinity of the statistical population and using Cochran's formula, 394 people were selected as the sample. The reliability of the questionnaire was calculated by calculating the Cronbach's alpha coefficient of 0.754. The validity of the research was checked using confirmatory factor analysis. Examination of the hypotheses showed that the variables of satisfaction, trust, social responsibility and simplicity played a role on word of mouth and the variables of word of mouth and satisfaction also had an effect on the intention to repurchase. The variable of ease of use has no effect on word of mouth. Manuscript profile
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  50 - Investigating the Effect of Board Characteristics on Corporate Social Responsibility: A Meta-Analysis
  mohammad javad zare bahnamiri narges sarlak Manijeh ramshe Fatemeh Oveicy Nick
  10.30495/faar.2024.1982145.3640
  The purpose of this research is to use the meta-analysis approach to combine, integrate and eliminate the inconsistencies in the research conducted in the field of investigating the impact of the board characteristics on the criteria of corporate governance on corporate More

  The purpose of this research is to use the meta-analysis approach to combine, integrate and eliminate the inconsistencies in the research conducted in the field of investigating the impact of the board characteristics on the criteria of corporate governance on corporate social responsibility. This research has used the approach of Lipsey and Wilson (2001) as well as Cochran's Q test for 59 studies, including 12 internal studies during the years 2006 to 2021 and 47 foreign studies during the years 2002 to 2021. In these studies, corporate social responsibility was mentioned as a dependent variable and corporate board characteristics as an independent variable. The results show that board independence, women on the board, degree of education, corporate social responsibility board committee, the board size, foreign directors on the board, multiple directorships, and tenure of directors have a positive relationship with corporate social responsibility. Also, there is a negative relationship between CEO duality with corporate social responsibility. By examining the mechanisms of corporate governance, this research helps the legislators, trustees of the profession, investors, and companies to pay more attention to the practical criteria of corporate governance, including the board characteristics and the factors influencing the selection of managers to control the company's performance and finally, it leads to the improvement of social responsibility activities and maximizing the interests of shareholders. Manuscript profile
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  51 - The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’s Report
  شهناز مشایخ منا پارسایی اکرم کرانی
  AbstractSocietyhas gradually realized that corporations’ activities have some implications for it. By disclosing information beyond financial information, companies can perform a part of their accountability to the community and provide a better decision-making en More

  AbstractSocietyhas gradually realized that corporations’ activities have some implications for it. By disclosing information beyond financial information, companies can perform a part of their accountability to the community and provide a better decision-making environment for stakeholders. The purpose of our study is to analyze the relation between corporate social responsibility (CSR), accounting information quality and audit report in companies listed on Tehran Stock Exchange (TSE). For these purpose, 130 companies have been selected from 2011 to 2016. In order to measure CSR as the independent variable, we have used American Institution criteria known as KLD annually utilized to rate the organizations according to the social and environmental criteria. In addition, to measure accounting quality and audit report, we have used absolute accrual estimation error and unqualified/qualified report criteria. Our results show that corporate social responsibility increases the quality of accounting information and leads to better auditors’ reports.   Manuscript profile
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  52 - Managerial over Confidence, Corporate Social Responsibility Activities, Corporate Performance and Financial Constraints
  Mohadeseh Shaghaghi Shahnaz Mashayekh
  10.30495/faar.2023.707968
  Abstract The purpose of this study was to investigate the relationship between management overconfidence and social responsibility, to investigate the relationship between corporate social responsibility and performance with the moderating role of managerial overconfid More

  Abstract The purpose of this study was to investigate the relationship between management overconfidence and social responsibility, to investigate the relationship between corporate social responsibility and performance with the moderating role of managerial overconfidence and to investigate the relationship between corporate responsibility and corporate performance with the role of moderating financial constraints. This study is an appliedresearch in terms of purpose and a descriptive-correlation research in terms of nature and method. The statistical population of this research is the companies listed on the Tehran Stock Exchange. Using the data collected from the statistical sample of the research, which includes 138 companies, the research hypotheses were tested. To calculate managerial overconfidence, the capital expenditure ratio was used and to calculate the corporate social responsibility index, data envelopment analysis (DEA) method was used. Social accountability Data envelopment analysis method was used. The results show that managerial overconfidence has a positive and significant relationship with corporate social responsibility. Also, managerial overconfidence weakens the relationship between corporate social responsibility and company performance, and financial constraints do not moderate the relationship between corporate social responsibility and company performance. Manuscript profile
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  53 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements
  Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali
  10.30495/faar.2023.699791
  Abstract Corporate responsibility reporting relates to aspects of individual and social characteristics and corporate governance and the external conditions of the company. Given that the quality of financial reporting has a significant impact on capital markets and af More

  Abstract Corporate responsibility reporting relates to aspects of individual and social characteristics and corporate governance and the external conditions of the company. Given that the quality of financial reporting has a significant impact on capital markets and affects the decision-making process of users of financial reports, so the correct identification of factors affecting the quality of financial reporting from the perspective of different groups, can make financial reports as an important source of information. Rely on users to convert. Therefore, the purpose of this article is to explain the components of promoting and preventing corporate social responsibility to improve the quality of financial statements. The statistical population of the study is the members of the board of directors of companies listed on the Tehran Stock Exchange in 1998. 295 people were selected by simple random sampling to distribute the questionnaire. Schwartz (1998) standard social responsibility questionnaire was used to collect information in the field of theoretical foundations and research literature and to test research hypotheses to measure social responsibility. Also, to measure the quality of financial statements, the standard questionnaire of Freddy Van's financial reporting quality (2014) is used. K-S test was used to check the normality of data distribution and structural equation model and PLS software was used to test the hypotheses. The results of the research show that the dimension of individual characteristics and its promoting components and its deterrent components are effective in improving the quality of financial statements. The social dimension and corporate governance and its promotional and deterrent components affect the quality of financial statements. The external conditions and its promoting and deterrent components affect the quality of financial statements. Manuscript profile
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  54 - Compare dimensions of the Corporate Social Responsibility in Mellat bank with an emphasis on 4D model Carol (Case Study: Customers of Mellat Bank in Tehran city)
  Narjes Azizi Reza Ali Mohseni Mohseni
  CSR has been discussed and studied in various areas of science so far; however, no applied studies have yet been conducted with respect to theories in sociology claiming to investigate social problems in order to reduce them. Therefore, the author intends to measure thi More

  CSR has been discussed and studied in various areas of science so far; however, no applied studies have yet been conducted with respect to theories in sociology claiming to investigate social problems in order to reduce them. Therefore, the author intends to measure this new and important concept from the perspective of sociology. In addition to performing their traditional tasks, nowadays organizations have been obliged to do other activities which are known as corporate social responsibility (CSR).The corporate social responsibility to society and the public is beyond services and products. Organizations should feel this responsibility and understand that social problems are considered among of their own problems. They should use a part of their financial and human resources in this regard. The statistical population of the study is customers of Mellat Bank with an unlimited in the queues of Tehran city and the sample size is 384 people. The sampling method of customer is available sampling .This descriptive study (survey) and the Comparative Study of social responsibility among Mellat Bank customers based on Carol, including economic, legal, ethical and philanthropic deals. The results indicate low humanitarian dimension to other dimensions of social responsibility. Manuscript profile
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  55 - Economic and non-economic consequences of corporate social responsibility: Application of Grounded Theory Approach
  Sayyed Mehran Taghavi Mahdi Karimizand Vahidreza Mirabi
  Corporate social responsibility is more on the agenda of business organizations for its ability to increase the company's competitiveness. This has led researchers to investigate what factors influence social responsibility affect the core path of the business.So , the More

  Corporate social responsibility is more on the agenda of business organizations for its ability to increase the company's competitiveness. This has led researchers to investigate what factors influence social responsibility affect the core path of the business.So , the purpose of this study is to make managers aware of CSR's consequences. The research used an interpretive philosophy, qualitative approach, and a methodology data approach with an emergent approach, and investigated the consequences of CSR in organizational and social level . In this regard, semi-structured interviews were conducted through snowball sampling methodology with Mellat bank's top managers in Tehran. The method of analysis was based on the Glaser coding approach. At the end of theoretical coding, the consequences of CSR were encoded based on Glaser coding families, the coding of the "anticipated consequence" family. These consequences have two economic dimensions (including increase in brand equity, increase in revenue, reduction of costs and rehabilitation in society) and non-economic dimension (including improvement of recruitment, retention and motivation, customer acquisition and retention, reputation improvement, increase of legitimacy, Health development, environmental sustainability and social, cultural and ethical development( .The results showed that CSR will improve the economic and non-economic condition of the bank. Manuscript profile
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  56 - The Role of Intellectual Capital Efficiency on the Relationship Between Corporate Social Responsibility and Financial Performance (Evidence of Environmental, Social and Governance performance of Companies Listed on the Tehran Stock Exchange)
  khosro moradi shahdadi kamran poudat
  This research examines The Role of Intellectual Capital Efficiency on the Relationship Between Corporate Social Responsibility and Financial Performance (Evidence of Environmental, Social and Governance performance of Companies Listed on the Tehran Stock Exchange); The More

  This research examines The Role of Intellectual Capital Efficiency on the Relationship Between Corporate Social Responsibility and Financial Performance (Evidence of Environmental, Social and Governance performance of Companies Listed on the Tehran Stock Exchange); The Time Frame of this Research is 2017-2021; The Statistical Population of this Research is all the Companies Accepted in Tehran Stock Exchange, 105 Companies were selected by Systematic Removal method. The Data of the Research was Extracted and Measured from the Financial Statements included in the Stock Exchange Sites; then, Statistical Regression Analysis was Performed Based on Panel Data. According to the Analysis, the Result of the First Hypothesis Showed that there is a Positive and Significant Relationship between the Corporate Social Responsibility and Financial Performance. The Result of the Second Hypothesis indicated that there is a Positive and Significant Relationship between the Corporate Social Responsibility and Intellectual Capital. Finally, in the Third Hypothesis, the Findings indicated that the Mediating role of Intellectual Capital on the Relationship between the Corporate Social Responsibility and financial performance is positive and significant. Manuscript profile
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  57 - Disclosure of Social Responsibility, Stock Price Informativeness with an Emphasis on the Mediating Role of Corporate Governance
  zahra karimi Farzane Nasirzade
  10.30495/jdaa.2023.702084
  AbstractStock price informativeness, as a measure of the future state of the company to express information that is not easily accessible to outsiders is very attractive among investors and capital market analysts. In addition, if entities can base their financial decis More

  AbstractStock price informativeness, as a measure of the future state of the company to express information that is not easily accessible to outsiders is very attractive among investors and capital market analysts. In addition, if entities can base their financial decisions on stock prices; They will be able to reduce the differences between market factors and information about the company and achieve a consistent pattern in their strategic decisions. To achieve this goal, the purpose of this study is to investigate the relationship between social responsibility disclosure,  Stock price informativeness with emphasis on the mediating role of corporate governance. For this purpose, the data of 186 companies listed on the Tehran Stock Exchange and using a regression model based on composite data and using Eviews8 software has been tested. The statistical results of testing the research hypotheses show that there is a positive and significant relationship between corporate social responsibility and Stock price informativeness and corporate governance. Therefore, the mediating role of corporate governance is approved. Therefore, in companies with higher social responsibility, the impact of corporate social responsibility and corporate governance on, Stock price informativeness is stronger at the same time.Research innovation: This research is the first research that has examined the relationship between disclosure of social responsibility and stock price informativeness in Iran as a developing country. The present research helps to develop science and knowledge in this field. Manuscript profile
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  58 - The Role of Stakeholder Influence on the Relationship between CEO Power and Corporate Social Responsibility
  روزبه یزدی سیدمحمدرضا خلیل زاده حسین اسلامی مفیدآبادی
  10.30495/jdaa.2022.693140
    Abstract Corporate social responsibility is related to the company's responsibility to society, people and the environment in which it operates, which goes beyond economic and financial benefits. Corporate social responsibility can be considered as activities t More

    Abstract Corporate social responsibility is related to the company's responsibility to society, people and the environment in which it operates, which goes beyond economic and financial benefits. Corporate social responsibility can be considered as activities that promote profit, social benefit and even beyond the interests of the organization, which has also been considered in the field of law. Therefore, the purpose of this study is to investigate the relationship between CEO power and social responsibility with the moderating role of stakeholder influence in companies listed on the Tehran Stock Exchange. To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange between 2015 and 2019 has been used, so that after applying the restrictions in this study, the final sample consisting of 172 companies was selected after measuring the research variables. Multivariate linear regression analysis was used to test the research hypotheses. The hypotheses of research are also tested using Eviews econometric software and statistical techniques and panel data. Generaly, the results of research statistical tests show that there is a positive and significant relationship between CEO power and corporate social responsibility. Also, the results showed that stakeholder influence intensifies the relationship between CEO power and disclosure of social responsibility. Manuscript profile
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  59 - Social Capital and Dividend Payout Policies
  mahdi filsaraei Javad Masomi marzieh mianeh
  10.30495/jdaa.2023.698894
  AbstractSocial capital has been discussed by researchers as a new topic and its relationship with other variables has been of interest to researchers. As an emerging form of economic capital, social capital leads to mutual trust and beneficial partnerships in business e More

  AbstractSocial capital has been discussed by researchers as a new topic and its relationship with other variables has been of interest to researchers. As an emerging form of economic capital, social capital leads to mutual trust and beneficial partnerships in business environment and thereby driving economic behaviors toward collective well-being. In this study, the relationship between social capital and corporate payment policy in Tehran Stock Exchange has been investigated using 104 sample companies in the period 2016-2020. In order to investigate this issue, four hypotheses were formulated and tested using multivariate regression models. The results show that the relationship between social capital (Relationship with other companies and relationship with the government) with corporate payout policies is statistically positive and significant. Overall, we document that social capital plays an important role in influencing cash dividend payout policies.  Manuscript profile
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  60 - Corporate Social Responsibility and Compare Financial Statements
  Babak Jamshidinavid Maryam Mansouri
  10.30495/afi.2021.1927769.1019
  Provision and presentation of quality information is a prerequisite for decision making by stakeholders of business units. One of the features of this information is having the ability to compare with other peer companies, as one of the quality features of this informat More

  Provision and presentation of quality information is a prerequisite for decision making by stakeholders of business units. One of the features of this information is having the ability to compare with other peer companies, as one of the quality features of this information. Social responsibility can affect the qualitative characteristics of financial reporting. Therefore, the purpose of this study is to investigate the relationship between corporate social responsibility and the ability to compare financial statements as one of the most important features of financial reporting. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 2010-2020 were analyzed using multivariate linear regression. Findings showed that there is a positive and significant relationship between corporate social responsibility and the ability to compare financial statements. Based on these findings, it can be said that social responsibility obliges company managers to adhere to their ethical commitments and provide accurate and quality information to their stakeholders. To do this, they use quality and similar standards and procedures that help reduce information asymmetries at the company level, employees, stakeholders, peer companies and even the capital market. Manuscript profile
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  61 - Identify and rank the components of social responsibility disclosure and provide an indigenous model
  Hadi Javanshir Jamadoordi Gorganli davaji Parviz Saeedi Arash Naderian
  Objective: The necessity of accountability and attention to other social groups, along with the environmental impacts of corporate activities, has introduced the concept of social responsibility disclosure in accounting theory. The increasing demand from stakeholders fo More

  Objective: The necessity of accountability and attention to other social groups, along with the environmental impacts of corporate activities, has introduced the concept of social responsibility disclosure in accounting theory. The increasing demand from stakeholders for companies to accept social responsibilities has encouraged them to engage in environmental and social responsibilities. Considering this necessity, the present study aims to identify and rank the components of social responsibility disclosure and provide a localized model. Research Methodology: Utilizing Delphi forecasting methods, hierarchical analysis, and questionnaires, the study presents and analyzes within a comprehensive framework. Additionally, the current status and the level of social disclosure in companies were determined through content analysis of the reports from the boards of directors of Iranian companies. Findings: The findings indicate that the most critical social dimension components, in order of priority, are the customer factor with a relative weight of 0.220 in the first rank, followed by the community responsibility factor with a relative weight of 0.174 in the second rank, environmental issues with a relative weight of 0.140 in the third rank, products and services with a relative weight of 0.128 in the fourth rank, energy with a relative weight of 0.117 in the fifth rank, economic factor with a relative weight of 0.112 in the sixth rank, and human resources with a relative weight of 0.108 in the seventh rank. Overall, the low level of social disclosure in Iranian companies indicates a significant gap between the current status and societal expectations, necessitating appropriate regulations, requirements, and standards in corporate reporting and disclosure to meet stakeholder and societal expectations. Originality/Scientific Contribution: The results of path analysis and favorable model fit indices demonstrate the significance and appropriate explanation and justification of all components for the disclosure of the social dimension of corporate responsibility. This facilitates the reduction of the gap between the expectations of economic units and society as industries and various business units grow and develop, impacting the community and their lack of social reporting. Manuscript profile
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  62 - The Impact of Corporate Social Responsibility on Tehran Municipality Customers Satisfaction Mediated by Public Trust
  fatah sharifzadeh mahdieh vishlaghi
  Corporate social responsibility is one of the debates which has drawn the attention of mast of researchers in recent years. The liable organizations choose procedures by making clear and giving appropriate responses against their operation to provide the trust and satis More

  Corporate social responsibility is one of the debates which has drawn the attention of mast of researchers in recent years. The liable organizations choose procedures by making clear and giving appropriate responses against their operation to provide the trust and satisfaction with all their beneficiaries. The present study, is to explore the effect of corporate social responsibility on customer satisfaction mediated by public trust of municipal in Tehran. This research is an applied one and the data collection procedure is descriptive – quantitative. Based on the available Sampling method, 371 people of citizens who have resorted to Tehran Municipality were examined. LISREL and SPSS software were used for analyzing the data. The results showed that social responsibility had a significant effect on the customer satisfaction mediated by public trust, also The results showed that social responsibility had a significant effect on public trust and social responsibility had a significant effect on the customer satisfaction. The results of SEM also showed the collected data semantically fits with the conceptual made of the research Manuscript profile
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  63 - The Mediating Role of Corporate Social Responsibility in the Impact of Social and Intellectual Capital on the Effectiveness of Iranian Sport Organizations
  Tayebeh Zargar
  Objective: The aim of the present study was to identify mediating role of social responsibility in the impact of social and intellectual capital on the effectiveness of Iranian sports organizations. Methods: This research is based on the purpose of applied research and More

  Objective: The aim of the present study was to identify mediating role of social responsibility in the impact of social and intellectual capital on the effectiveness of Iranian sports organizations. Methods: This research is based on the purpose of applied research and in terms of data collection method, it is a descriptive-strategic research of correlational analysis. The sample size was randomly selected based on Morgan's table of 368 peopleTaking into account 356 healthy questionnaires. The study used a questionnaire from the Nahapat and Goshal Social Capital Questionnaire (1998), the Buntis Intellectual Capital Questionnaire (1998), the Heso Organizational Effectiveness Questionnaire (2002), and the corporate social responsibility carroll Questionnaire (2001). The formal and content validity and reliability were confirmed by Cronbach's alpha test. Also, in this study, in order to analyze statistical tests, the SPSS software version 25 and the LISREL software were used with 95% confidence and with an error level of 0.05. Results: It was found that the coefficient of effect of social capital on organizational effectiveness is equal to (2.65 and t = 2.73), so social capital has a negative and significant effect on organizational effectiveness (t = 2.73, p> 0.05). And the coefficient of the effect of intellectual capital on corporate social responsibility is equal (t = 0.73 and t = 12.53) which is significant at the level of p <0.05 and as a result it can be said that intellectual capital has a positive and significant effect on corporate social responsibility (t =7.63, p> 0.05). The coefficient of effect of corporate social responsibility on organizational effectiveness is equal to (t = 0.41 and t = 24.24) which has a significant positive and significant effect on organizational effectiveness at p <0.05 and corporate social responsibility (t = 11.84, p > 0.05). In the following, regression equations are examined structurally Manuscript profile
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  64 - Explaining Human Resource Decision Making Model on Accepting Corporate Social Responsibility (CSR): (Case study: Physical Education and Health Department of Education in Khorasan Razavi)
  Hadi Vatankhah Ali Fahiminezahd Seyyed Mostafa Tayabisani
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