The Impact of Corporate Risk Management and Real Earnings Management on Corporate Social Responsibility in Listed Companies on the Stock Exchange

This study aims to examine the impact of corporate risk management and real earnings management on the corporate social responsibility (CSR) of companies listed on the Tehran Stock Exchange. The dependent variable is corporate social responsibility, while the independent variables are corporate risk management and real earnings management. From an objective perspective, this research is classified as applied research, and in terms of inference, it falls within the group of descriptive-correlational studies. A total of ۱۳۲ companies were selected as the statistical sample from the Tehran Stock Exchange during the years ۲۰۱۲ to ۲۰۱۹. The research hypotheses were analyzed using panel data regression and pooled regression methods in the Eviews۱۰ software. The hypotheses were tested using the generalized least squares method at a ۹۵% confidence level, showing that corporate risk management has no significant impact on CSR. However, real earnings management has a positive and significant impact on CSR. Therefore, it can be stated that with an increase in real earnings management, CSR in companies listed on the stock exchange increases.

کلیدواژه ها:

Corporate Risk Management ، Real Earnings Management ، Corporate Social Responsibility