Development of data envelopment analysis model for financial and social evaluation of companies based on stock returns and accounting value
سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 147
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شناسه ملی سند علمی:
JR_AMFA-7-3_006
تاریخ نمایه سازی: 21 خرداد 1401
چکیده مقاله:
Corporate social responsibility has long attracted the attention of academics, researchers, NGOs, and the government, and has become an important aspect of corporate operations. Increasing the globalization of business, increasing the strategic importance of stakeholder relations and the growth of corporate image management are the three key factors and the main driver in increasing the importance of corporate social responsibility. Data envelopment analysis is a well-known methodology that is applied to evaluate the selected firms based on the most important features. Therefore, in this research, it is important to examine the social responsibility of companies with emphasis on stock returns and accounting value. For this purpose, information related to the member companies of the stock exchange during a ten-year period from ۲۰۱۰ to ۲۰۲۰ after performing the necessary statistical tests using linear regression and EViews ۱۰ and SPSS ۲۶ software to test We addressed the hypotheses. In this research, multivariate regression method has been used as a statistical method. The results show that there is no relationship between social responsibility and accounting value, but social responsibility has an inverse and significant relationship with corporate stock returns.
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نویسندگان
Mohammad Mir Darikvandi
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Gholamreza Farsad Amanollahi
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Ali Esmaelzadeh Mogheri
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
Amirreza Keyghobadi
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
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