Investigating the impact of corporate social responsibility criteria in paying management incentives on reducing profit management
- سال انتشار: 1403
- محل انتشار: چهارمین کنفرانس بین المللی تحقیقات پیشرفته در مدیریت و علوم انسانی
- کد COI اختصاصی: HUCONF04_007
- زبان مقاله: انگلیسی
- تعداد مشاهده: 68
نویسندگان
Master of Financial Management
Master of Economics
چکیده
Nowadays, investors pay special attention to the profit figure as one of the important decision-making factors, these researches have their own special importance from the behavioral aspect. The purpose of this research is to investigate the impact of corporate social responsibility criteria in the payment of management incentives on the reduction of profit management in companies listed on the Tehran Stock Exchange. For this purpose, data related to ۱۰۰ companies accepted in Tehran Bahadur Stock Exchange during the years ۲۰۰۹ to ۲۰۲۱ were analyzed by panel data method using Eviews۱۰ software. In this research, in the first hypothesis, the variables; The integration of CEO-CSR criteria, company size, financial performance, extra-financial performance, major shareholder, legal audit of accounts have a significant effect on the discretionary income variable, and the variables: CEO tenure and debt level did not show a significant effect. In the second hypothesis, the variables; The integration of CEO-CSR criteria, company size, financial performance, legal audit of accounts have a significant effect on the real profit management variable, and the variables: CEO tenure, extra-financial performance and major shareholder did not show a significant effect.کلیدواژه ها
corporate social responsibility criteria, managerial incentives, profit management.اطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.