The Role of Social Interest Rate Risk Management in the Relationship between Sustainability Performance and Investment Efficiency
سال انتشار: 1399
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 238
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شناسه ملی سند علمی:
JR_AMFA-5-4_009
تاریخ نمایه سازی: 20 تیر 1400
چکیده مقاله:
Sustainability is a wide concept that contains other concepts such as social responsibility and has been investigated with concepts such as competition sustainability, reporting sustainability, and social sustainability. The present study aims to investigate the role of social interest rate risk management (SIRRM) in the relationship between sustainability performance and investment efficiency. In terms of purpose, this study is an applied one, and form the methodological point of view is a descriptive correlational study. Accordingly, the required data has been collected from ۷۹ listed firms on Tehran Stock Exchange during ۲۰۱۳-۲۰۱۷. In this research, social risk management includes SIRRM, and sustainability performance includes sustainability of reporting, competition, and ownership. The results indicate that SIRRM reinforces the relationship between competition sustainability, reporting sustainability, and ownership sustainability with investment efficiency.
کلیدواژه ها:
Social interest rate risk management (SIRRM) ، Social Responsibility ، Sustainability performance ، Investment Efficiency
نویسندگان
Hamzeh Asgari Rashtiani
Department of Accounting , Qazvin Branch , Islamic Azad University, Qazvin , Iran
Fazel Mohammadi Nodeh
Department of Management , Lahijan Branch , Islamic Azad University, Lahijan , Iran
Sina Kheradyar
Department of Accounting , Rasht Branch , Islamic Azad University, Rasht , Iran
Farzin Rezaei
Department of Accounting , Qazvin Branch , Islamic Azad University, Qazvin , Iran
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