The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation
سال انتشار: 1400
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 245
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شناسه ملی سند علمی:
JR_IJAAF-5-1_005
تاریخ نمایه سازی: 13 آذر 1400
چکیده مقاله:
The present study deals with the relationship between a corporate social responsibility disclosure and intellectual capital considering the role of block holder ownership moderation incorporates listed on Tehran Stock Exchange, and one of the points of the present study for which we are seeking an explanation is the social responsibility and intellectual capital status of corporates with block holder ownership. In terms of aim, this study is applied research and is correlational-descriptive in terms of methodology. The study population consists of all corporates accepted in Tehran Stock Exchange after sampling, ۱۴۷; the period is ۶ years (۲۰۱۱-۲۰۱۶). To measure corporate social responsibility, the method of Content Analysis has been used based on the information checklist and its coding, and measuring the intellectual capital has been done using Pulic Model (۲۰۰۰). Furthermore, to test the hypotheses of the present study, Multiple Regular Regression and OLS (Ordinary Least Squares) have been used with the help of the software Eviews. The study results show a significant relationship between corporate social responsibility disclosure and intellectual capital; also, block holder ownership significantly affects corporate social responsibility disclosure and intellectual capital.
کلیدواژه ها:
Block holder Ownership ، Corporate Social Responsibility Disclosure ، Intellectual capital ، Pulic Model ، Tehran Stock Exchange
نویسندگان
Mohammad Sajjad Ghafourian Shagerdi
Faculty of Management and Accounting, Department of Management, Imam Reza International University, Mashhad, Iran.
Amir Ghafourian Shagerdi
Faculty of Management and Accounting, Department of Accounting, Imam Reza International University, Mashhad, Iran.
Reza Jahanshiri
Faculty of Management and Accounting, Department of Accounting, Imam Reza International University, Mashhad, Iran.
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