Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange

Abstract:
In addition to consider company's interest and rights managers should consider people's welfare, comfort and their needs and wants in the community and involve in them as a moral issue for the company. On the other handmanger decisions and behaviors should notcause any harm, loss or damage for the community and its people. The purpose of this study is to investigate the relationship between social responsibility reporting and its aspects such as environment, employee welfare, social activity and energy consumption and the risk and value of company. We examined 276 year-company observations for company listed in Tehran Stock Exchange between 2013 and 2015. In order to analyze the data, we used significant multiple regression analysis through Eviews 8. The results showed that there is significant relationship between social responsibility and risk and value of the company.
Language:
Persian
Published:
Iranian journal of Behavioral & Valued Accounting, Volume:1 Issue: 2, 2017
Pages:
193 to 213
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