Investigating the impact of corporate social responsibility performance on investment-cash flow sensitivity of companies on the Tehran Stock Exchange.

The present study aims to investigate the impact of corporate social responsibility performance on investment-cash flow sensitivity of companies on the Tehran Stock Exchange. This is a definitive study with a descriptive type of research. The statistical population of this study includes all companies listed on the Tehran Stock Exchange for a seven-year period from ۲۰۱۸ to the end of ۲۰۲۳. Sampling was done by systematic elimination. This method was used to conduct research and collect the data needed to test the hypotheses. Data collection was carried out using the new Rahavard software and the websites of the Research, Development and Islamic Studies Management of the Stock Exchange Organization, the Stock Exchange Organization, the KODAL network, and the Iranian Financial Information Processing Center. In this study, the library method is first used to collect and compile data and information. In the library section, the theoretical foundations of the research were collected from specialized Persian and Latin books and magazines. In this study, the multivariate regression method was used as a statistical method. Also, the data analysis in the descriptive statistics section will begin with the calculation of central indices, including the mean, median, and dispersion indices, standard deviation, skewness, and skewness elongation. The coefficients of the regression model variables were tested using the Student's t-test.The time frame of this study was ۱۳۹۷ to the end of ۱۴۰۲. The data collection tool in this study is: Schwartz and Carroll's (۲۰۱۷) social responsibility questionnaire, and to calculate the investment-cash flow sensitivity, the score is the model of Arsalan et al. (۲۰۰۶), Arab Salehi and Ashrafi (۲۰۱۱), Jahanshad and Shabani (۲۰۱۵).The research findings show that there is a significant positive relationship between the performance of corporate social responsibility on the investment-cash flow sensitivity of Tehran Stock Exchange companies.The present study aims to investigate the impact of corporate social responsibility performance on investment-cash flow sensitivity of companies on the Tehran Stock Exchange. This is a definitive study with a descriptive type of research. The statistical population of this study includes all companies listed on the Tehran Stock Exchange for a seven-year period from ۲۰۱۸ to the end of ۲۰۲۳. Sampling was done by systematic elimination. This method was used to conduct research and collect the data needed to test the hypotheses. Data collection was carried out using the new Rahavard software and the websites of the Research, Development and Islamic Studies Management of the Stock Exchange Organization, the Stock Exchange Organization, the KODAL network, and the Iranian Financial Information Processing Center. In this study, the library method is first used to collect and compile data and information. In the library section, the theoretical foundations of the research were collected from specialized Persian and Latin books and magazines. In this study, the multivariate regression method was used as a statistical method. Also, the data analysis in the descriptive statistics section will begin with the calculation of central indices, including the mean, median, and dispersion indices, standard deviation, skewness, and skewness elongation. The coefficients of the regression model variables were tested using the Student's t-test. The time frame of this study was ۱۳۹۷ to the end of ۱۴۰۲. The data collection tool in this study is: Schwartz and Carroll's (۲۰۱۷) social responsibility questionnaire, and to calculate the investment-cash flow sensitivity, the score is the model of Arsalan et al. (۲۰۰۶), Arab Salehi and Ashrafi (۲۰۱۱), Jahanshad and Shabani (۲۰۱۵). The research findings show that there is a significant positive relationship between the performance of corporate social responsibility on the investment-cash flow sensitivity of Tehran Stock Exchange companies.

کلیدواژه ها:

Between corporate social responsibility performance ، investment-cash flow sensitivity ، stock exchange